Definitions

1   In this regulation:

"Act" means the Community Charter;

"municipal tax" means amounts that, on December 31, 2009, were

(a) taxes in arrears under section 245 or 258 of the Act, or

(b) delinquent taxes under section 246 of the Act,

and includes interest and penalties on those amounts but does not include police tax or school tax;

"municipality" means the District of Mackenzie;

"police tax" means taxes levied by the Province under section 66.21 of the Police Act and interest and penalties on those taxes;

"property" means the land and improvements having the following legal descriptions:

(a) PID: 024-184-489 Lot B District Lot 12478 Cariboo District Plan PGP42628;

(b) PID: 023-271-299 Lot A District Lot 12479 Cariboo District Plan PGP39531;

(c) PID: 024-184-501 Lot D District Lot 12478 Cariboo District Plan PGP42628;

(d) PID: 004-350-448 Lot 8 District Lot 12463 Cariboo District Plan 17642;

(e) PID: 015-219-208 District Lot 3470 Cariboo District Except Plans 21721 and 22417;

"school tax" means taxes levied by the Province under section 119 of the School Act and interest and penalties on those taxes.

Forgiveness of municipal taxes

2   (1) The municipality, by resolution, may provide assistance to a person by irrevocably forgiving all or part of the municipal tax

(a) that was imposed on the property,

(b) that remains unpaid on the date the resolution comes into force, and

(c) for which the person is liable.

(2) Subsection (1) is authority to provide assistance to a business for the purposes of section 25 (1) of the Act.

(3) If the municipality exercises the power under subsection (1),

(a) section 251 of the Act does not apply in relation to the forgiven amount, and

(b) the municipality must not exercise the powers of collection and recovery established by the Act or the Local Government Act in relation to the forgiven amount.