PART XI SALE OF LAND FOR TAX ARREARS
371.
371 (1) In this Part, “cancellation price” means an amount equal to all the tax arrears owing at any time in respect of land together with all current real property taxes owing, interest and penalties thereon and all reasonable costs incurred by the municipality after the treasurer becomes entitled to register a tax arrears certificate under section 373 or 373.1 in proceeding under this Part or in contemplation of proceeding under this Part and may include, (a)  legal fees and disbursements, (b)  the costs of preparing an extension agreement under section 378, (c)  the costs of preparing any survey required to register a document under this Part, and (d)  a reasonable allowance for costs that may be incurred subsequent to advertising under section 379; (“coût d’annulation”) “environmental site assessment” means an investigation in relation to land to determine the environmental condition of the land, and includes a phase one environmental site assessment or phase two environmental site assessment, both within the meaning of Part XV.1 of the Environmental Protection Act; (“évaluation environnementale de site”) “mobile home” means a dwelling that is designed to be made mobile and that is assessed under the Assessment Act
as part of the land on which it is situate; (“maison mobile”) “municipality” means a local municipality; (“municipalité”) “notice of vesting” means a notice of vesting prepared under section 379 and includes the title conferred by the registration of the notice of vesting; (“avis de dévolution”) “public sale” means a sale by public auction or public tender conducted in accordance with this Part and the prescribed rules; (“vente publique”) “real property taxes” means the amount of taxes levied on real property under this Act and the Education Act and any amounts owed under the Drainage Act, the Tile Drainage Act and the Shoreline Property Assistance Act with respect to the real property and includes any amounts deemed to be taxes by or under any Act and any amounts given priority lien status by or under any Act; (“impôts fonciers”) “spouse” means spouse as defined in subsection 1 (1) of the
Family Law Act; (“conjoint”) “tax arrears” means any real property taxes placed on or added to a tax roll that remain unpaid on January 1 in the year following that in which they were placed on or added to the roll; (“arriérés d’impôts”) “tax deed” means a tax deed prepared under section 379 and includes the title conferred by the registration of the tax deed. (“acte d’adjudication”)  2001, c. 25, s. 371 (1); 2002, c. 17, Sched. A, ss. 72 (1), 73; 2006, c. 33, Sched. Z.3, s. 17; 2017, c. 10, Sched. 1, s. 54. Application to tax sales under Education Act (2) Where, under the
Education Act, an officer or collector has the powers and duties of a treasurer and the board has the powers and duties of the council of a municipality, this Part and the regulations made under it apply to tax arrears and to every sale of land for tax arrears owed to the board.  2001, c. 25, s. 371 (2). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 72 (1), 73 - 01/01/2003 2006, c. 33, Sched. Z.3, s. 17 - 01/01/2009 2017, c. 10, Sched. 1, s. 54 (1) - 01/01/2018; 2017, c. 10, Sched. 1, s. 54 (2) - 30/05/2017