PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Public sale
350 (1) If the cancellation price remains unpaid 280 days after the day the tax arrears certificate is registered under section 344, the treasurer, within 30 days after the expiry of the 280-day period, shall send to the persons entitled to receive notice under section 345 a final notice that the land will be advertised for public sale unless the cancellation price is paid before the end of the one-year period following the date of the registration of the tax arrears certificate.  2006, c. 11, Sched. A, s. 350 (1); 2017, c. 10, Sched. 2, s. 54 (1). Advertisement (2) If, at the end of the one-year period following the date of the registration of the tax arrears certificate registered under section 344, the cancellation price remains unpaid and there is no subsisting extension agreement, the land shall be offered for public sale by public auction or public tender, as the treasurer shall decide, and the treasurer shall immediately, (a) make a statutory declaration stating the names and addresses of the persons to whom notice was sent under subsection (1); and (b) advertise the land for sale in accordance with the regulations.  2006, c. 11, Sched. A, s. 350 (2); 2017, c. 10, Sched. 2, s. 54 (2, 3). Expedited public sale of forfeited corporate land (2.0.1) If, at the end of the 90-day period following the date of the registration of the tax arrears certificate registered under section 344.1, the cancellation price remains unpaid and there is no subsisting extension agreement, (a) the land shall be offered for public sale by public auction or public tender, as the treasurer shall decide; and (b) the treasurer shall immediately advertise the land for sale in accordance with the regulations. 2017, c. 10, Sched. 2, s. 54 (4). Public auction or public tender (2.1) If the land is offered for public sale, the minimum bid or minimum tender amount, as the case may be, shall be the cancellation price.  2006, c. 32, Sched. B, s. 67 (1). Exclusion of all mobile homes (3) The City may by by-law determine that all mobile homes situate on the land offered for sale shall not be included in the sale.  2006, c. 11, Sched. A, s. 350 (3). Advertisement (4) If a by-law is passed under subsection (3), the advertisement of the sale shall state that the land to be sold does not include the mobile homes on the land.  2006, c. 11, Sched. A, s. 350 (4). Conduct of sale (5) The treasurer, in accordance with the prescribed rules, shall conduct a public sale and determine whether there is a successful purchaser and, (a) if there is a successful purchaser, shall prepare and register a tax deed in the name of the successful purchaser or in such name as the successful purchaser may direct; or (b) if there is no successful purchaser, may prepare and register, in the name of the City, a notice of vesting.  2006, c. 11, Sched. A, s. 350 (5). Statement (6) At the time of registering a tax deed or notice of vesting, the treasurer shall make and register a statement in accordance with the prescribed rules.  2009, c. 33, Sched. 21, s. 4 (25). Notice of registration (6.1) Within 15 days after a tax deed or notice of vesting is registered, the treasurer shall send notice of the registration to the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015. 2015, c. 38, Sched. 7, s. 45 (5). Effect of conveyance (7) A tax deed, when registered, vests in the person named in it an estate in fee simple in the land, together with all rights, privileges and appurtenances and free from all estates and interests, except, (a) easements and restrictive covenants that run with the land; (b) any estates and interests of the Crown in right of Canada or in right of Ontario, other than an estate or interest in land that, (i) is vested in the Crown in right of Ontario because of an escheat or forfeiture as a result of the dissolution of a corporation, or (ii) belongs to the Crown in right of Ontario as a result of the death of an individual who did not have any lawful heirs; (c) any interest or title acquired by adverse possession by abutting landowners before the registration of the tax deed.  2006, c. 11, Sched. A, s. 350 (7); 2006, c. 32, Sched. B, s. 67 (2); 2015, c. 38, Sched. 7, s. 45 (6); 2017, c. 10, Sched. 2, s. 54 (5). Effect of registration of notice of vesting (7.1) Despite subsection 3.6.1 (2) of the Fuel Tax Act, subsection 18 (2) of the Gasoline Tax Act, subsection 22 (2) of the Retail Sales Tax Act and subsection 24.1 (2) of the Tobacco Tax Act, a notice of vesting, when registered, vests in the City an estate in fee simple in the land, together with all rights, privileges and appurtenances and free from all estates and interests, including all estates and interests of the Crown in right of Ontario, except, (a) easements and restrictive covenants that run with the land, including those for the benefit of the Crown in right of Ontario; (b) any estates and interests of the Crown in right of Canada; and (c) any interest or title acquired by adverse possession by abutting landowners, including the Crown in right of Ontario, before registration of the notice of vesting.  2006, c. 32, Sched. B, s. 67 (3). Restriction (8) If the City passes a by-law under subsection (3), a tax deed or notice of vesting does not vest in the person named in the deed or in the City, as the case may be, any interest in the mobile homes situate on the land.  2006, c. 11, Sched. A, s. 350 (8). Adverse possession (9) A tax deed or notice of vesting, when registered, vests in the person named in the deed or in the City, as the case may be, any interest in or title to adjoining land acquired by adverse possession before the registration of the tax deed or notice of vesting if the person originally acquiring the interest or title by adverse possession did so as a consequence of possession of the land described in the tax deed or notice of vesting.  2006, c. 11, Sched. A, s. 350 (9). No warranty (10) A tax deed does not, (a) impose an obligation on the City to provide vacant possession; or (b) invalidate or affect the collection of a rate that has been assessed, imposed or charged on the land under any Act by the City before the registration of the tax deed and that accrues or becomes due after the registration of the tax deed.  2006, c. 11, Sched. A, s. 350 (10). Municipal bid or tender (11) The City may by resolution authorize the City to bid at or submit a tender in a public sale conducted under this section if the City requires the land for a municipal purpose.  2006, c. 11, Sched. A, s. 350 (11). Inspection of statutory declaration (12) The treasurer, on the request of any person, shall permit the person to inspect a copy of the statutory declaration made under clause (2) (a) and shall provide copies of it at the same rate as is charged under section 199.  2006, c. 11, Sched. A, s. 350 (12). Power of treasurer (13) Despite anything in the prescribed rules, except the rules relating to the determination of the successful purchaser, the treasurer, in conducting a sale under this Part, may do all things that, in his or her opinion, are necessary to ensure a fair and orderly sale.  2006, c. 11, Sched. A, s. 350 (13). Value of land (14) The treasurer is not bound to inquire into or form any opinion of the value of the land before conducting a sale under this Part and the treasurer is not under any duty to obtain the highest or best price for the land.  2006, c. 11, Sched. A, s. 350 (14). No registration (15) If a notice of vesting is not registered within two years after a public sale is conducted at which there is no successful purchaser, the tax arrears certificate with respect to the land is deemed to be cancelled.  2006, c. 11, Sched. A, s. 350 (15); 2006, c. 32, Sched. B, s. 67 (4). Effect (16) Subsection (15) does not, (a) prevent the treasurer from registering a new tax arrears certificate with respect to the land and proceeding under this Part; or (b) relieve the taxpayer of any liability to pay any real property taxes imposed before the sale.  2006, c. 11, Sched. A, s. 350 (16). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 67 (1-4) - 01/01/2007 2009, c. 33, Sched. 21, s. 4 (25) - 25/01/2010 2015, c. 38, Sched. 7, s. 45 (5, 6) - 10/12/2016 2017, c. 10, Sched. 2, s. 54 (1-5) - 01/01/2018