Tax Recovery Process

PROCEDURE

DATE

1. Tax imposed
2. Tax in arrears - does not pay by December 31
3. Tax Arrears List prepared and submitted
4. Tax Notification placed against property by Registrar
5. Notification to owner and to interested parties by Registrar
6. Advertisement of public Auction
    
7. Owners can enter into tax arrears agreements to delay their properties from auction sale (up to 3 years)
8. Public auction

1. January 1 (year 1); Notices sent mid-year
2. January 1 following year (year 2)
3. Prior to March 31 (if still unpaid)
4. March 31
5. No later than August 31

6. Auction to be held within April 1 following year of tax notification
7.Before April 1 (or date of auction)

8. May 12, 20XX (example)

IF SOLD: Tax arrears are paid off; previous owner can apply for surplus funds (if any). Transfer of land is competed for new owner (buyer)

IF NOT SOLD: The Municipality may become the owner of the property and may dispose of it by selling it at a later date.

9. Last day to apply for surplus funds
10. Municipality acquires surplus funds
11. Municipality requests freehold title to property

 9.  May 12 (10 years after date of auction)
10. May 13 (10 years after date of auction)
11. May 12 (15 years after date of auction)