PART X TAX COLLECTION
353.
353 (1) A local municipality that is required by law to impose a tax for a body shall pay the body, (a)  the amount of the taxes collected; and (b)  except where otherwise provided, any amount imposed for the body but not collected due to the non-payment of taxes.  2001, c. 25, s. 353 (1). Exception (2) Despite clause (1) (b), a local municipality is not required to pay the body any amount uncollected due to the non-payment of taxes if the taxes have been cancelled, reduced, refunded or written off.  2001, c. 25, s. 353 (2). Prorated chargebacks (3) If a local municipality has paid the body any part of the amount described in clause (1) (b), the municipality shall charge back to every such body its proportionate share of the unpaid taxes that are subsequently cancelled, reduced, refunded or written off.  2001, c. 25, s. 353 (3). Chargebacks (4) If a local municipality charges back an amount described in clause (1) (b) to any body in relation to land in respect of which a notice of vesting is registered under subsection 379 (5) and the municipality subsequently sells the land, the municipality shall pay to the body the proceeds of the sale based on the body’s proportionate share of the unpaid taxes.  2001, c. 25, s. 353 (4); 2006, c. 32, Sched. A, s. 142 (1). Liens in favour of the Crown (4.1) Despite subsection (4), if on the day before the date of registration of a notice of vesting there are liens or other encumbrances registered against the title to the land in favour of the Crown in right of Ontario or any execution or warrant in favour of the Crown respecting the land appearing in the index of executions maintained by the sheriff for the area in which the land is situate and the local municipality subsequently sells the land, the proceeds of the sale shall be distributed among the municipality, a body charged back under subsection (3) and the Crown in accordance with the following: 1.  Subject to paragraph 2, calculate the total of, i.  the amount of unpaid taxes owing to the municipality, ii.  the amounts charged back under subsection (3), and iii.  the total amount outstanding under any liens or other encumbrances in favour of the Crown registered on the day before the notice of vesting is registered and any amount outstanding under any execution or warrant in favour of the Crown appearing in the index of executions maintained by the sheriff for the area in which the land is situate on the day before the notice of vesting is registered. 2.  The amount under each of subparagraph 1 i, ii or iii is the lesser of, i.  the actual amount, and ii.  the assessed value of the land as shown on the last assessment roll returned for the year in which the sale of the land occurred. 3.  Subject to paragraph 2, the percentage of the proceeds of the sale that the municipality is entitled to is determined by dividing the amount of unpaid taxes owing to the municipality as determined under subparagraph 1 i by the total calculated under paragraph 1. 4.  Subject to paragraph 2, the percentage of the proceeds of the sale that a body charged back under subsection (3) is entitled to is determined by dividing the amount charged back under subsection (3) to that body as determined under subparagraph 1 ii by the total calculated under paragraph 1. 5.  Subject to paragraph 2, the percentage of the proceeds of the sale that the Crown is entitled to is determined by dividing the amount determined under subparagraph 1 iii by the total calculated under paragraph 1.  2006, c. 32, Sched. A, s. 142 (2). (4.2) Repealed: 2017, c. 10, Sched. 1, s. 47 (1). Deduction (5) A local municipality may deduct from the proceeds the costs of any improvements made by the municipality on the land and its reasonable administrative costs with respect to that land.  2001, c. 25, s. 353 (5). Exception (6) Subsections (4), (4.1) and (5) do not apply to land in respect of which a notice of vesting is registered under subsection 379 (5) if the cancellation price, as defined in section 371, was less than $10,000 or if the sale occurs seven years or more after registration of the notice of vesting.  2006, c. 32, Sched. A, s. 142 (3); 2017, c. 10, Sched. 1, s. 47 (2). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 142 (1-3) - 01/01/2007 2017, c. 10, Sched. 1, s. 47 (1, 2) - 30/05/2017