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Legal Issues in Municipal Tax Sales

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 attracted media attention and revealed the significant financial and emotional risk to owners, and the significant liability risk to municipalities, that can arise from misunderstanding or being unaware that a property has been sold for municipal tax sales. When conducting a tax sale, a collector’s first reference should always be to the procedures set out in the Local Government Act and the Community Charter. The intention of this paper is to provide supplementary commentary on legal issues that arise from matters not expressly covered in the statute.

Presented at the GFOABC Annual Conference, May 30, 2023.

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