PART X TAX COLLECTION
351.
351 (1) If taxes on land remain unpaid after the due date, the treasurer or the treasurer’s agent may seize the following to recover the taxes and costs of the seizure: 1.  The personal property belonging to or in the possession of the taxpayer. 2.  The interest of the taxpayer in personal property including the taxpayer’s right to possession of any personal property under a contract for purchase or a contract by which the taxpayer becomes the owner of the property upon performance of any condition. 3.  The personal property on the land and any interest therein as described in paragraph 2 of the owner of the land, even if the owner’s name does not appear on the tax roll. 4.  Any personal property on the land, title to which is claimed under any assignment or transfer made for the purpose of defeating the seizure.  2001, c. 25, s. 351 (1). Exception (2) Despite subsection (1), the treasurer or treasurer’s agent may seize personal property under this section after a tax bill has been sent but before the due date if, (a)  the treasurer or treasurer’s agent has good reason to believe that personal property subject to seizure is about to be removed from the local municipality before the due date; (b)  the treasurer or treasurer’s agent makes an affidavit to that effect before a justice of the peace or the head of council of the local municipality; and (c)  the justice of the peace or the head of council issues a warrant authorizing the treasurer or the treasurer’s agent to seize in accordance with this section.  2001, c. 25, s. 351 (2). Exemption from seizure (3) Despite subsection (1), no seizure shall be made of the personal property of any tenant for taxes not originally assessed against the tenant as tenant of the land.  2001, c. 25, s. 351 (3). Same (4) Despite subsection (1), no seizure shall be made of personal property that is in the possession of the taxpayer for the purpose only of repairing, servicing, storing or warehousing the personal property or of selling the personal property upon commission or as agent.  2001, c. 25, s. 351 (4). Property of assignee, liquidator (5) Despite subsection (1), personal property in the hands of an assignee for the benefit of creditors or in the hands of a liquidator under a winding-up order may only be seized for, (a)  the taxes of the assignor or of the company that is being wound up; and (b)  the taxes on the land on which the personal property was located at the time of the assignment or winding-up order for so long as the assignee or liquidator occupies the land or the personal property remains on the land.  2001, c. 25, s. 351 (5). Other exemptions (6) Personal property exempt from seizure under the Execution Act shall not be seized under this section and the person claiming the exemption shall select and point out the personal property for which an exemption is claimed.  2001, c. 25, s. 351 (6). Sale (7) The treasurer or the treasurer’s agent may sell all or part of seized personal property at a public auction to recover the taxes and costs of seizure.  2001, c. 25, s. 351 (7). Notice (8) The treasurer or the treasurer’s agent shall give the public notice of the time and place of the public auction and of the name of the person whose personal property is to be sold.  2001, c. 25, s. 351 (8). Surplus (9) If the seized personal property is sold for more than the amount of taxes and costs of seizure, the surplus shall be retained by the treasurer for 10 days after the auction and then returned to the person who had possession of the personal property when the seizure was made; however, if another person claims the surplus before it is returned, the surplus shall be retained by the treasurer until the respective rights of the parties have been determined by action or otherwise.  2001, c. 25, s. 351 (9). Costs (10) The costs chargeable on any seizure under this section are those payable under the Costs of Distress Act.  2001, c. 25, s. 351 (10). Limitation (11) No person shall make a charge for anything in connection with a seizure under this section unless the thing has been actually done.  2001, c. 25, s. 351 (11). Remedy (12) If any person charges more costs than is allowed by subsection (10) or makes any charge prohibited by subsection (11), the person aggrieved has the same remedies as does a person aggrieved in the cases provided for by sections 2, 4 and 5 of the Costs of Distress Act.  2001, c. 25, s. 351 (12). Seizure by municipal employees (13) Where the person making any seizure under this section is an employee of the municipality, the costs of the seizure belong to the municipality.  2001, c. 25, s. 351 (13). Priority after notice (14) A sheriff, bailiff, assignee, liquidator, trustee or licensed trustee in bankruptcy, as appropriate, shall, upon receiving notice from the treasurer of the amount due for taxes, pay the amount to the treasurer in preference and priority to all other fees, charges, liens and claims in respect of personal property liable to seizure for taxes under this section that, (a)  is under seizure or attachment or has been seized by the sheriff or by the bailiff of any court; (b)  is claimed by or in the possession of the assignee for the benefit of creditors or the liquidator or the trustee or licensed trustee in bankruptcy; or (c)  has been converted into cash and is undistributed by the sheriff, bailiff, assignee, liquidator, trustee or licensed trustee in bankruptcy.  2001, c. 25, s. 351 (14).