Legislation
Get more details on each of the following legislations:
As dictated by Provincial legislation, late payment penalties will be added to taxes unpaid or homeowner grant not claimed at the end of the following dates:
Community Charter
The Community Charter is the first local government legislation in Canada to establish a full set of principles for municipal-provincial relations. Click here to view the complete Community Charter.
Public Notice and Access to Records:
Sec 94 – Requirements for public notice
Property Value Taxes:
Sec 197 – Annual property tax bylaw
Sec 199 – Property tax rates regulations
Parcel Taxes:
Local Services Taxes:
Sec 210 – Authority for local area services
Sec 215 – Business improvement areas
Statutory Exemptions:
Sec 220 – General statutory exemptions
Permissive Exemptions:
Sec 224 – General authority for permissive exemptions
Sec 227 – Notice of permissive tax exemptions
Tax Liability of Occupiers:
Sec 228 – Taxation of Crown land used by others
Sec 229 – Taxation of municipal land used by others
General Revenue Collection Authority:
Sec 231 – Recovery of taxes and fees
Sec 232 – Collection agreements with other taxing authorities
Property Tax Due Dates and Tax Notices:
Sec 233 – Options for tax due dates
Sec 234 – General tax collection scheme
Sec 235 – Alternative municipal tax collection scheme
Sec 237 – General tax notices
Sec 238 – Persons may request copies of tax notices
Adjustments to Taxes:
Sec 239 – Interest on overpayment of taxes
Sec 241 – Taxation based on supplementary roll
Sec 242 – Apportionment of property value taxes if land subdivided
Payment of Taxes:
Sec 244 – Application of tax payments
Sec 245 – Taxes in arrear
Sec 246 – Delinquent taxes
Sec 248 – Statement of outstanding taxes
Sec 249 – Certificate of outstanding taxes
Recovery of Taxes:
Sec 250 – Taxes are a special charge on the land
Sec 251 – Liability of assessed owner
Sec 254 – Tax sales
Sec 257 – Recovery of taxes on Crown land held under lease or licence
Recovery of Special Fees:
Sec 258 – Special fees may be collected as property taxes
City of Burnaby Bylaws
City of Burnaby Bylaws are public regulatory laws which apply in the city of Burnaby. A municipal bylaw is no different than any other law. It can be enforced with penalties, challenged in court and it must comply with all other laws of BC and Canada. Click here to view the complete City of Burnaby Bylaws.
False Alarm Bylaw
Property Tax Payment Date Bylaw
Rates Bylaw
Sewer Charge Bylaw
Sewer Connection Bylaw
Sewer Parcel Tax Bylaw
Solid Waste and Recycling Bylaw
Tax Information and Refund Fees Bylaw
Tax Prepayment Bylaw
Waterworks Regulation Bylaw 1953
Local Government Act
The purposes of this Act are:
(a) To provide a legal framework and foundation for the establishment and continuation of local governments to represent the interests and respond to the needs of their communities,
(b) to provide local governments with the powers, duties and functions necessary for fulfilling their purposes, and
(c) to provide local governments with the flexibility to respond to the different needs and changing circumstances of their communities.
Click here to view the complete Local Government Act.
Annual Municipal Tax Sale:
Sec 403 – Annual tax sale
Sec 405 – Notice of tax sale
Municipal Tax Regulation
The following regulations relate to municipal taxation under the Community Charter. Click here to view the complete Municipal Tax Regulation.
Sec 1 – Interest on overpayment of municipal taxes
Sec 2 – Interest on refund of municipal tax sale money
Sec 3 – Penalty for unpaid taxes
Sec 4 – Property taxes for other bodies
