PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Notice of registration
345 (1) Within 60 days after the registration of a tax arrears certificate under section 344, or within 30 days after the registration of a tax arrears certificate under section 344.1, the treasurer shall send a notice of the registration of the certificate to the following persons: 1. The assessed owner of the land. 2. Where the land is registered under the Land Titles Act, every person appearing by the parcel register and by the index of executions maintained by the sheriff for the area in which the land is situate to have an interest in the land on the day the tax arrears certificate was registered, other than a person who has an interest referred to in clause 350 (7.1) (a) or (b). 3. Where the Registry Act applies to the land, every person appearing by the abstract index and by the index of executions maintained by the sheriff for the area in which the land is situate to have an interest in the land on the day the tax arrears certificate was registered, other than a person who has an interest referred to in clause 350 (7.1) (a) or (b). 4. Where the assessed owner of the land is shown as the Crown as a result of an escheat or forfeiture, to, i. every person who is named, as a director or officer of the corporation whose dissolution resulted in the Crown becoming the assessed owner, in the most recent notice or return filed under the Corporations Information Act or in the corporation’s articles or letters patent, whichever was most current as of the day before the dissolution, and ii. the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015. 5. Where the treasurer is aware that the corporation that is shown as the assessed owner of the land is dissolved, to the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015. 6. The Public Guardian and Trustee, if the Public Guardian and Trustee has registered a notice or other document on title to the land. 2006, c. 11, Sched. A, s. 345 (1); 2006, c. 32, Sched. B, s. 66; 2015, c. 38, Sched. 7, s. 45 (2, 3); 2017, c. 10, Sched. 2, s. 50. Spouse of owner (2) If a notice is sent under this section to a person appearing by the records of the land registry office to be the owner of the land, a notice shall also be sent to the spouse of that person and, where this subsection is complied with, section 22 of the Family Law Act is deemed to have been complied with. 2006, c. 11, Sched. A, s. 345 (2). Statutory declaration (3) The treasurer shall, immediately after complying with subsections (1) and (2), make a statutory declaration in the prescribed form stating the names and addresses of the persons to whom notice was sent.  2006, c. 11, Sched. A, s. 345 (3). Inspection (4) The treasurer shall permit any person, upon request, to inspect a copy of the statutory declaration made under subsection (3) and shall provide copies of it at the same rate as is charged under section 199.  2006, c. 11, Sched. A, s. 345 (4). Limitation (5) A person is not entitled to notice under this section if, (a) after a reasonable search of the records mentioned in subsection 352 (1), the treasurer is unable to find the person’s address and the treasurer is not otherwise aware of the address; or (b) the person has expressly waived the right to notice, either before or after the notice should have been sent.  2006, c. 11, Sched. A, s. 345 (5). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 66 (1, 2) - 01/01/2007 2015, c. 38, Sched. 7, s. 45 (2, 3) - 10/12/2016 2017, c. 10, Sched. 2, s. 50 (1, 2) - 01/01/2018