Tax Information
page update:
November 27, 2011 |
| Document Title | Date Published | ||||
 |
Mayne Island Health Centre and Heliport - 2011 | 2011/jun | |||
|
|
Commercial Property Tax Levy Notice2011 | 2011/jun | |||
|
|
Health Center and Heliport Tax | 2011/jan | |||
|
|
January 8, 2011 Tax Sale Cancelled | 2011/jan | |||
|
|
Mayne Island Improvement District Tax Information | 2010/12/10 | text version |
Mayne
Island Improvement District
Information About Property Taxes
Under
the Letters Patent
1964 and
1983 issued by the Province of British Columbia, the Mayne
Island Improvement District is empowered to levy taxes to support
the provision of fire protection, garbage collection and the
operation of the Mayne Island Health Centre “and all matters
incidental thereto”.
The
Provincial Government, Ministry of Finance collects the taxes for
the Fire Protection portion on behalf of local governments, but the
local government (Mayne Island Improvement District) must collect
the taxes for the Health Centre which includes the heliport.
The annual invoice you receive from the Mayne Island Improvement
District is a Tax Notice based on information received from the BC
Assessment Authority. It is not a voluntary payment.
The
Procedure is as follows:
1. A
bylaw is passed by the elected Board of Trustees and approved by the
Ministry to Tax properties for sufficient funds to provide the
services as designated in the Letters Patent.
2.
Office of the Surveyor of Taxes provides an Assessment Roll to the
Improvement District
3. Tax
Notices are calculated and mailed to all property owners for
payment.
IF TAXES
ARE NOT PAID:
1.
Reminder Notices are sent to all property owners
2.
Interest and Penalties begin to accrue;
3.
Registered Letter is sent to all property owners
4. If
Taxes are owed for 24 months or longer, the Ministry of Community,
Sport and Cultural Development is advised
5. The
Ministry sends a letter to all property owners (1)
6.
Improvement District notifies lawyers to proceed to Tax Sale2 and
enacts charges under Mayne Island Bylaw 1043
7.
Lawyers send a registered letter and usually a courtesy telephone
call to all property owners, with a copy of the letter being sent to
all parties with “an interest” in the properly (Eg: Mortgage
holders)
8. After
67 days, if taxes are still not paid in full, the Tax Sale proceeds
under the terms in the Ministry letter, with public notice having
also been given.
References:
d.
Province of BC, Ministry of Finance:
Property Taxes for information on various tax programs run
by the Ministry of Finance. Eg: tax deferrals, home owner grants
(1) The
following is an excerpt from a letter from the Ministry of
Community, Sport and Cultural Development, (formerly known as
Ministry of Community & Rural Development ) that was mailed to all
property owners who are delinquent in paying their Mayne Island
Health Centre & Heliport Tax Levies:
“We have been advised by the above named
Improvement District that your property namely, ...., is subject to
tax sale and that it is the intention of the district to proceed
against your property in the near future.
Before the District sells the property by
tax sale, it is our policy to write to those property owners
affected and advise them. Under the tax sale procedure pursuant to
section 762 of the Local Government Act, once your property is sold,
title to the land immediately passes to the successful bidder; there
is no period of redemption. Once the property is sold at tax sale
you lose it with no recourse.
This letter is being forwarded to you in
order that there is no doubt as to what would happen if the taxes
outstanding, including interest, are not paid prior to the tax sale.
In view of this, we advise you to immediately contact the
Improvement District for the amounts outstanding and to make
arrangements for payment. The Improvement District can be contacted
at:
Mayne Island Improvement District, PO Box
19, Mayne Island, BC V0N 2J0 250-539-5116
If Payment Has Been Made Prior To Receipt Of This Letter Of All Improvement District Taxes And Charges Owing For 24 Months Or Longer, Please Disregard This Notice.
(2) excerpt from Section 762 of the
Local Government Act,:
Tax sale for recovery of taxes
762
(1) In addition to all other remedies for the recovery of taxes,
including percentage additions and interest, the improvement
district
(a) may hold a tax sale and there sell at
public auction all the land on which there are taxes owing to the
improvement district for 24 months or longer at the date of the
sale, and
(b) must hold such a tax sale at least
once in each year.
(3) excerpt
from: Bylaw No. 104 cited as the “Health Centre & Heliport
Taxation Sale Charge Bylaw 2010”, which was registered in the office
of the Inspector of Municipalities on September 30th 2010.
The Trustees of the Mayne Island
Improvement District ENACT AS FOLLOWS:
1. There is hereby fixed and made payable
to the Mayne Island Improvement District against each parcel of land
proposed to be sold at tax sale, a charge not to exceed One Thousand
Dollars ($1,000). This charge is to cover all actual costs incurred
including, but not limited to legal fees levied to undertake the
process, administration, postage, advertising and hall rental.
2. The aforementioned charge shall form
part of the upset price of the parcel being sold at tax sale,
pursuant to Section 762 of the Local Government Act.
This Bylaw may be viewed in its entirety
on the MIID website
Bylaws page.