It's based on an affirmative declaration - every property gets a letter sent to its owner or listed representative annually, containing the declaration. You return the declaration (or submit it on the British Columbia website) before the deadline affirmatively declaring that the property isn't empty.
If you (or no one else) don't make the declaration, the property is taxed. If the province and/or city can't find you, a lien is put on the property (which can eventually be used to force a sale).
If you falsify the declaration, this is legally equivalent to a false affidavit, and you can be prosecuted. The tax is fairly small, to encourage compliance.
If you (or no one else) don't make the declaration, the property is taxed. If the province and/or city can't find you, a lien is put on the property (which can eventually be used to force a sale).
If you falsify the declaration, this is legally equivalent to a false affidavit, and you can be prosecuted. The tax is fairly small, to encourage compliance.