The BC Local Government Act authorizes improvement districts, by bylaw, to levy taxes to “raise the funds considered necessary to meet “its financial obligations.” (LGA s. 714). The Act also requires improvement districts to “make adequate provision in advance to renew works when they require renewal and must raise amounts for that purpose” (LGA s.706). In 2023, the Lund Waterworks District implemented a property tax (parcel tax) in accordance with this legislation. The annual tax revenue is allocated to a Capital Works Renewal Reserve Fund and, where necessary, to the Annual Operating Budget where revenues from tolls and other sources may be inadequate to meet expenses.
If you disagree with how a parcel of land has been grouped, and you are a landowner within the Lund Waterworks District, you may make a complaint to the Court of Revision which will sit on a date to be determined in May 2026. Complaints may be emailed, along with any supporting documentation, to LWDAssessor@gmail.com, and/or attend in person at the meeting of the Court of Revision.
All parcels of land in the district have been categorized into groups as defined in the current Assessment Bylaw No. 52, 2023 and are as follows:
Group 1: Each and every parcel of land to which water can be supplied from the existing works of
the Lund Waterworks District.
Group 2: Each and every parcel of land which is installed one connection to the existing works of
the Lund Waterworks District.
Group 3: Each and every parcel of land which is installed two connections to the existing works of
the Lund Waterworks District.
Group 4: Each and every parcel of land which is installed three connections to the existing works of
the Lund Waterworks District.
Group 5: Each and every parcel of land which is installed four connections to the existing works of
the Lund Waterworks District.
Group 6: Each and every parcel of land which is installed five or more connections to the existing
works of the Lund Waterworks District.
Group 7: Each and every parcel of land to which water is supplied from the existing works of the
Lund Waterworks District which has a connection size larger than one-and one-half inch
(1.5”) and smaller than three-inches (3.0”).
Group 8: Each and every parcel of land to which water is supplied from the existing works of the
Lund Waterworks District which has a connection size three inches (3.0”) or larger.
Group 9: Each and every parcel of land within the Lund Waterworks District not classified into
Group 1, 2, 3, 4, 5, 6, 7, or 8.
