Tax sales have been a municipal collection remedy in British Columbia for over a century. More recently, tax sales of property in Penticton, Spallumcheen and Pemberton have illustrated the significant financial and emotional consequences to owners, and the significant financial and political risk to municipalities, that can arise from owners misunderstanding the tax sale process or being unaware that their property has been sold. The court has also recently considered the interplay between Aboriginal title and tax sales.
As presented at the GFOABC Annual Conference May 26, 2026, by Michael Moll.