At 10:00 am on the last Monday in September, the municipal collector must conduct an annual tax sale by offering for sale by public auction each parcel of real property on which taxes are delinquent.
Delinquent taxes are any taxes remaining unpaid on December 31, two years after the year the tax was imposed. For example, taxes imposed in 2021 and still unpaid become delinquent on January 1, 2023.
The tax sale is held in the council chambers at municipal hall of each municipality in B.C.