hordruma/ontario_laws_and_regs huggingface dataset:
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Registration of tax arrears certificate
344 (1) Where any part of tax arrears is owing with respect to land in the City on January 1 in the second year following that in which the real property taxes become owing, the treasurer, unless otherwise directed by the City, may prepare and register a tax arrears certificate against the title to that land.  2006, c. 11, Sched. A, s. 344 (1); 2017, c. 10, Sched. 2, s. 47 (1). Form (2) A tax arrears certificate registered under this section shall indicate that the land described in the certificate will be sold by public sale if the cancellation price is not paid within one year following the date of the registration of the tax arrears certificate.  2006, c. 11, Sched. A, s. 344 (2); 2017, c. 10, Sched. 2, s. 47 (2). Forfeited corporate land (3) This section applies to land that is vested in the Crown in right of Ontario because of an escheat or forfeiture as a result of the dissolution of a corporation, whether the land vested before or after the registration of a tax arrears certificate, and that land may be sold under this Act for tax arrears. 2017, c. 10, Sched. 2, s. 47 (3). Land that belongs to the Crown as a result of a death (3.1) This section applies to land that belongs to the Crown in right of Ontario as a result of the death of an individual who did not have any lawful heirs, whether the death occurred before or after the registration of a tax arrears certificate, and that land may be sold under this Act for tax arrears. 2017, c. 10, Sched. 2, s. 47 (3). (3.2) Repealed: 2017, c. 10, Sched. 2, s. 47 (3). Scope of certificate (4) A tax arrears certificate shall not include more than one separately assessed parcel of land.  2006, c. 11, Sched. A, s. 344 (4). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 7, s. 45 (1) - 10/12/2016 2017, c. 10, Sched. 2, s. 47 (1-3) - 30/05/2017
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Registration of tax arrears certificate for expedited sale of forfeited corporate land
344.1 (1) Where any part of tax arrears is owing with respect to land that is vested in the Crown because of an escheat or forfeiture as a result of the dissolution of a corporation, the treasurer of the City, unless otherwise directed by the City, may prepare and register a tax arrears certificate against the title to that land. 2017, c. 10, Sched. 2, s. 48. Form (2) A tax arrears certificate registered under this section shall indicate that the land described in the certificate will be sold by public sale if the cancellation price is not paid within 90 days following the date of the registration of the tax arrears certificate. 2017, c. 10, Sched. 2, s. 48. Scope of certificate (3) A tax arrears certificate shall not include more than one separately assessed parcel of land. 2017, c. 10, Sched. 2, s. 48. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 48 - 01/01/2018
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Limits on registration
344.2 (1) No tax arrears certificate may be registered against title to land if, (a) an order cancelling encumbrances against the land under section 18 of the Forfeited Corporate Property Act, 2015 is registered on title to the land; (b) a notice under section 24 of the Forfeited Corporate Property Act, 2015, indicating that the Crown intends to use the property for Crown purposes, is registered on title to the land; or (c) a notice indicating that the Crown intends to use the land for Crown purposes is registered against land that belongs to the Crown as a result of the death of an individual who did not have any lawful heirs. 2017, c. 10, Sched. 2, s. 49. Exception, Minister’s consent (2) Clause (1) (a) does not apply if the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015 consents to the registration of the tax arrears certificate. 2017, c. 10, Sched. 2, s. 49. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 49 - 30/05/2017
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Cancellation of tax arrears certificate
346 (1) Before the expiry of the one-year period mentioned in subsection 350 (1), any person may have a tax arrears certificate that is registered under section 344 cancelled by paying to the City the cancellation price as of the date the payment is tendered. 2017, c. 10, Sched. 2, s. 51 (1). Same, expedited sale of forfeited corporate land (1.1) Before the expiry of the 90-day period mentioned in subsection 350 (2.0.1), any person may have a tax arrears certificate that is registered under section 344.1 cancelled by paying to the City the cancellation price as of the date the payment is tendered. 2017, c. 10, Sched. 2, s. 51 (1). Cancellation certificate (2) If payment has been made under subsection (1) or (1.1), the treasurer shall immediately register a tax arrears cancellation certificate.  2006, c. 11, Sched. A, s. 346 (2); 2017, c. 10, Sched. 2, s. 51 (2). Lien (3) If the cancellation price is paid by a person entitled to receive notice under subsection 345 (1) or an assignee of that person, other than the owner of the land or the spouse of the owner, the person has a lien on the land concerned for the amount paid.  2006, c. 11, Sched. A, s. 346 (3). Priority of lien (4) A lien under subsection (3) has priority over the interest in the land of any person to whom notice was sent under section 345.  2006, c. 11, Sched. A, s. 346 (4). Contents of certificate (5) Where there is a lien under subsection (3), the tax arrears cancellation certificate shall state that the person named therein has a lien on the land.  2006, c. 11, Sched. A, s. 346 (5). Exception for certain land (6) Subsection (3) does not apply to land that, (a) is vested in the Crown because of an escheat or forfeiture as a result of the dissolution of a corporation; or (b) belongs to the Crown as a result of the death of an individual who did not have any lawful heirs. 2017, c. 10, Sched. 2, s. 51 (3). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 7, s. 45 (4) - 10/12/2016 2017, c. 10, Sched. 2, s. 51 (1-3) - 01/01/2018
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Accounting for cancellation price
347 (1) Except where the cancellation price has been determined in accordance with a by-law passed under section 356, a person who pays the cancellation price, by a written request made within 30 days after making the payment, may require the treasurer to provide an itemized breakdown of the calculation of the cancellation price that has been paid.  2006, c. 11, Sched. A, s. 347 (1); 2017, c. 10, Sched. 2, s. 52. Application to court (2) If the treasurer fails to provide the itemized breakdown of the calculation within 30 days of the request or if the person who made the request is of the opinion that the cancellation price has not been calculated properly or that the costs included in the cancellation price by the City as costs incurred in a proceeding under this Part are unreasonable, the person who made the request may apply to the Superior Court of Justice for an accounting of the cancellation price.  2006, c. 11, Sched. A, s. 347 (2). Determination by court (3) The court shall determine the matter and, if the court determines that the cancellation price was not calculated properly or the costs included in the cancellation price are unreasonable, it may make an order setting a cancellation price which is proper and reasonable but no such order shall relieve a taxpayer of any liability to pay any validly imposed real property taxes.  2006, c. 11, Sched. A, s. 347 (3). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 52 - 01/01/2018
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Extension agreements
349 (1) The City may, after the registration of the tax arrears certificate and before the expiry of the one-year period mentioned in subsection 350 (1), enter into an extension agreement, extending the period of time in which the cancellation price is to be paid, with any of the following persons: 1. Any owner of the land. 2. The spouse of any owner. 3. Any mortgagee. 4. Any tenant in occupation of the land. 5. Any person the treasurer is satisfied has an interest in the land. 2017, c. 10, Sched. 2, s. 53 (1). Same, tax arrears certificate under s. 344.1 (1.1) Subject to subsection (1.2), the City may, after the registration of the tax arrears certificate and before the expiry of the 90-day period mentioned in subsection 350 (2.0.1), enter into an extension agreement extending the period of time in which the cancellation price is to be paid, with any of the following persons: 1. Any owner of the land. 2. The spouse of any owner. 3. Any mortgagee. 4. Any tenant in occupation of the land. 5. Any person the treasurer is satisfied has an interest in the land. 2017, c. 10, Sched. 2, s. 53 (1). Same (1.2) No agreement shall be entered into under subsection (1.1) unless the person who wishes to enter into the extension agreement with the City has obtained the consent of the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015. 2017, c. 10, Sched. 2, s. 53 (1). Conditions (2) The agreement may be subject to such conditions relating to payment as are set out in it but shall not, (a) reduce the amount of the cancellation price; or (b) prohibit any person from paying the cancellation price at any time.  2006, c. 11, Sched. A, s. 349 (2). Mandatory contents (3) Every extension agreement shall state, (a) when and under what conditions it shall cease to be considered a subsisting agreement; (b) that any person may pay the cancellation price at any time; and (c) that it terminates upon payment of the cancellation price by any person.  2006, c. 11, Sched. A, s. 349 (3). Calculation of time (4) The period during which there is a subsisting extension agreement shall not be counted by the treasurer in calculating a period mentioned in subsection 350 (1) or (2.0.1).  2006, c. 11, Sched. A, s. 349 (4); 2017, c. 10, Sched. 2, s. 53 (2). Inspection of extension agreement (5) The treasurer, on the request of any person, shall permit the person to inspect a copy of an extension agreement and shall provide copies of it at the same rate as is charged under section 199.  2006, c. 11, Sched. A, s. 349 (5). Cancellation certificate (6) When the terms of an extension agreement have been fulfilled, the treasurer shall immediately register a tax arrears cancellation certificate.  2006, c. 11, Sched. A, s. 349 (6). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 53 (1, 2) - 01/01/2018
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Automatic forfeiture
351.0.1 Despite section 351, if the proceeds of a sale under section 350, minus the cancellation price, are $250 or less, the proceeds are deemed to be forfeited to the City.  2009, c. 33, Sched. 21, s. 4 (28). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 4 (28) - 25/01/2010
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
No successful purchaser
351.1 (1) If the treasurer conducts a public sale and there is no successful purchaser, the treasurer may, within two years after the date of the public sale, offer the land for public sale by public auction or public tender, as the treasurer decides, a second time in accordance with the prescribed rules.  2006, c. 32, Sched. B, s. 68. Notice (2) At least 30 days before the land is readvertised for public sale, the treasurer shall send to the persons entitled to receive notice under section 345, a notice that the land will be readvertised for public sale.  2006, c. 32, Sched. B, s. 68; 2017, c. 10, Sched. 2, s. 56 (1). Application of provisions (3) Subsection 350 (2), clause 350 (2.0.1) (b), subsections 350 (2.1) to (16) and sections 351 to 363 apply with necessary modifications to the sale as if it were the first public sale. 2017, c. 10, Sched. 2, s. 56 (2). Non-application (4) This section does not apply to land if a notice of vesting was registered in respect of the land following the first public sale.  2006, c. 32, Sched. B, s. 68. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 68 - 01/01/2007 2015, c. 38, Sched. 7, s. 45 (14) - 10/12/2016 2017, c. 10, Sched. 2, s. 56 (1, 2) - 01/01/2018
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Methods of giving notice
352 (1) Any notice required to be sent to any person under this Part may be given by personal delivery or be sent by certified or registered mail, (a) in the case of the assessed owner, to the address of the person as shown on the last returned assessment roll of the City; (b) in the case of any person whose interest is registered against the title of the land, to the address for service of the person furnished under the Land Registration Reform Act or, if none, to the address of the solicitor whose name appears on the registered instrument; (c) in the case of a person appearing to have an interest in the land by the index of executions maintained by the sheriff for the area in which the land is situate, to the address of the person or person’s solicitor as shown in the index of executions or in the records of the sheriff for the area in which the land is situate; (d) in the case of a spouse of the person appearing by the records of the land registry office to be the owner of the land, addressed to the spouse of (name of person) at the usual or last known address of such spouse or, if unknown, at the address of the land; (e) in the case of the Public Guardian and Trustee, addressed to the Public Guardian and Trustee; and (f) in the case of the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015, addressed to the Minister. 2006, c. 11, Sched. A, s. 352 (1); 2015, c. 38, Sched. 7, s. 45 (15, 16). Statutory declaration, effect (2) A statutory declaration made under subsection 345 (3) or made under clause 350 (2) (a) is proof in the absence of evidence to the contrary that the notices required to be sent were sent to the persons named in the statutory declaration and received by them.  2006, c. 11, Sched. A, s. 352 (2). Statement, effect (3) A statement registered under subsection 350 (6) is conclusive proof of the prescribed matters that are verified in the statement. 2015, c. 38, Sched. 7, s. 45 (17). Receipt of notice (4) Nothing in this Part requires the treasurer to ensure that a notice that is properly sent under this Part is received by the person to whom it was sent.  2006, c. 11, Sched. A, s. 352 (4). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 7, s. 45 (15-17) - 10/12/2016
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Voidable proceedings
353 (1) No proceedings for the sale of land under this Part are void by reason of any neglect, omission or error but, subject to this section and to section 354, any such neglect, omission or error may render the proceedings voidable.  2006, c. 11, Sched. A, s. 353 (1). Same (2) Subject to subsection (4) and to section 354, the proceedings under this Part are voidable if there is, (a) a failure on the part of the treasurer to substantially comply with section 345 or subsection 350 (1); or (b) an error or omission in the registration or sale of the land, other than an error or omission mentioned in subsection (5).  2006, c. 11, Sched. A, s. 353 (2). Duty of treasurer (3) If, before the registration of a tax deed or notice of vesting, the treasurer becomes aware of a failure, error or omission referred to in subsection (2), the treasurer shall immediately register a tax arrears cancellation certificate, but this subsection does not apply so as to prevent the treasurer from registering a new tax arrears certificate and proceeding under this Part.  2006, c. 11, Sched. A, s. 353 (3). Actual prejudice (4) Proceedings for the sale of land under this Part are not voidable unless the person complaining of any neglect, error or omission establishes that he or she suffered actual prejudice as a result of the neglect, error or omission.  2006, c. 11, Sched. A, s. 353 (4). Proceeding not voidable (5) No proceedings under this Part are rendered voidable by reason of, (a) a failure on the part of the treasurer to distrain for any reason or take any other action for the collection of taxes; (b) an error in the cancellation price other than a substantial error; (c) any error in the notices sent or delivered under this Part if the error has not substantially misled the person complaining of the error; (d) any error in the publishing or posting of advertisements if the error has not substantially misled the person complaining of the error; or (e) any error in the description of the land in the tax arrears certificate if the error has not substantially misled the person complaining of the error.  2006, c. 11, Sched. A, s. 353 (5). Treasurer may halt proceedings (6) The treasurer may register a cancellation certificate if, in his or her opinion, (a) it is not in the financial interests of the City to continue with proceedings under this Part; or (b) because of some neglect, error or omission, it is not practical or desirable to continue proceedings under this Part.  2006, c. 11, Sched. A, s. 353 (6). Effect (7) Subsection (6) does not apply so as to prevent the treasurer from registering a new tax arrears certificate and proceeding under this Part.  2006, c. 11, Sched. A, s. 353 (7).
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Effect of registration
354 (1) Subject to proof of fraud, every tax deed and notice of vesting, when registered, is final, binding and conclusive and not subject to challenge for any reason, including, (a) the invalidity of any assessment upon which the tax arrears were based; and (b) the breach of any requirements, including notice requirements, imposed by this or any other Act or otherwise by law.  2006, c. 11, Sched. A, s. 354 (1). No action (2) No action may be brought for the recovery of the land after the registration of the tax deed or notice of vesting if the statement required by subsection 350 (6) has been registered.  2006, c. 11, Sched. A, s. 354 (2). Exception (3) Subsection (1) does not apply so as to prevent a person from bringing an action for damages against the City.  2006, c. 11, Sched. A, s. 354 (3).
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Mining rights
355 (1) Despite sections 344, 344.1, 350 and 354, if mining rights in land are liable for taxes under the
Mining Act and the land is sold for taxes or is vested in the City under this Act or its predecessor on or after April 1, 1954, the sale or vesting severs the surface rights from the mining rights and only the surface rights pass to the tax sale purchaser or vest in the City and the sale or registration does not affect the mining rights.  2006, c. 11, Sched. A, s. 355 (1); 2017, c. 10, Sched. 2, s. 57. Same, earlier vesting (2) Despite this or any other Act but subject to any forfeiture to the Crown legally effected under the Mining Tax Act, if mining rights in land were liable for area tax under the Mining Tax Act and the land was sold for taxes under this Act or was vested in the City upon registration, of a tax arrears certificate under the Municipal Affairs Act before April 1, 1954 and, before the sale or registration, the surface rights were not severed from the mining rights and the sale or certificate purported to vest all rights in the land in the tax sale purchaser or in the City, that sale or certificate is deemed to have vested in the tax sale purchaser or in the City, without severance, both the surface and mining rights.  2006, c. 11, Sched. A, s. 355 (2). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 57 - 01/01/2018
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Scale of costs
356 The City, instead of charging the City’s actual costs in determining any cancellation price, may fix a scale of costs to be charged as the reasonable costs of proceedings under this Part, which scale shall be designed to meet only the anticipated costs of the City.  2006, c. 11, Sched. A, s. 356.
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Immunity from civil actions
357 (1) No action or other proceeding for damages shall be brought against the treasurer or any officer or employee of the City acting under the treasurer’s authority as a result of any act done in good faith in the performance or intended performance of any duty or in the exercise or intended exercise of any power under this Part or the regulations made under this Part or any neglect or default in the performance or exercise in good faith of such duty or power, but any such action or proceeding may be brought against the City.  2006, c. 11, Sched. A, s. 357 (1). Delegation (2) The treasurer may, in writing, delegate any power or duty granted to or vested in the treasurer under this Part to any officer or employee of the City.  2006, c. 11, Sched. A, s. 357 (2).
PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Power of entry
358 (1) For the purpose of assisting the City to determine whether it is desirable to acquire land that has been offered for public sale under subsection 350 (2) or (2.0.1) but for which there is no successful purchaser, the City may, during the 24 months following the public sale referred to in subsection 350 (5), enter on and inspect the land.  2006, c. 11, Sched. A, s. 358 (1); 2006, c. 32, Sched. B, s. 69; 2017, c. 10, Sched. 2, s. 58. Inspections (2) In carrying out an inspection, the City may do anything reasonably necessary to carry out an environmental site assessment of the land, including, (a) conduct surveys, examinations, investigations and tests of the land, including the excavation of test pits, and for those purposes, place equipment on the land for such period as the City considers necessary; (b) take and remove samples or extracts; (c) make inquiries of any person; and (d) record or copy information by any method.  2006, c. 11, Sched. A, s. 358 (2). Entry to dwellings (3) A person who is carrying out an inspection on behalf of the City under this Part shall not enter or remain in any room or place actually being used as a dwelling unless, (a) the consent of the occupier is obtained, the occupier first having been informed that the right of entry may be refused and, if refused, entry made only under the authority of a warrant issued under section 360; or (b) a warrant issued under section 360 is obtained.  2006, c. 11, Sched. A, s. 358 (3). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 69 - 01/01/2007 2017, c. 10, Sched. 2, s. 58 - 01/01/2018