Public sale
9. (1) If the cancellation price remains unpaid at the expiry of the period of 280 days from the day of the registration of the tax arrears certificate, the treasurer, within thirty days of the expiry of the 280 day period, shall send or cause to be sent to the persons entitled to receive notice under section 4 a final notice in the prescribed form that the land will be advertised for public sale unless the cancellation price is paid before the end of the one-year period following the date of the registration of the tax arrears certificate. R.S.O. 1990, c. M.60, s. 9 (1). Advertisement (2) If, at the end of the one-year period following the date of the registration of the tax arrears certificate, (a) the cancellation price remains unpaid; and (b) there is no subsisting extension agreement, the land shall be offered for public sale by public auction or public tender, as the treasurer shall decide, and the treasurer shall forthwith, (c) make a statutory declaration in the prescribed form stating the names and addresses of the persons to whom notice was sent under subsection (1); (d) advertise the land for sale once in The Ontario Gazette and once a week for four weeks in a newspaper that, in the opinion of the treasurer, has such circulation within the municipality as to provide reasonable notice of the sale or, where there is no such newspaper, the treasurer shall post notice in the municipal office and one other prominent place in the municipality and the advertisement shall be in the prescribed form. R.S.O. 1990, c. M.60, s. 9 (2). Conduct of sale (3) The treasurer, in accordance with the prescribed rules, shall conduct a public sale and determine whether there is a successful purchaser and, (a) where there is a successful purchaser, the treasurer shall prepare and register a tax deed in the prescribed form in the name of the successful purchaser or in such name as the successful purchaser may direct; or (b) where there is no successful purchaser, the treasurer may prepare and register, in the name of the municipality, a notice of vesting in the prescribed form. R.S.O. 1990, c. M.60, s. 9 (3); 2001, c. 17, s. 4 (2). Statutory declaration (4) The treasurer shall make and register, at the time of registering the tax deed or notice of vesting, a statutory declaration in the prescribed form stating that, (a) the tax arrears certificate was registered with respect to the land at least one year before the land was advertised for sale; (b) notices were sent and the statutory declarations were registered in substantial compliance with this Act and the regulations made under this Act; (c) the cancellation price was not paid within one year following the date of the registration of the tax arrears certificate; and (d) the land was advertised for sale, in substantial compliance with this Act and the regulations made under this Act. R.S.O. 1990, c. M.60, s. 9 (4). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (4) is repealed by the Statutes of Ontario, 2000, chapter 26, Schedule K, subsection 3 (5) and the following substituted: Treasurer's statement (4) The treasurer shall make and register, at the time of registering the tax deed or notice of vesting, a statement in the prescribed form stating that, (a) the tax arrears certificate was registered with respect to the land at least one year before the land was advertised for sale; (b) notices were sent and the statutory declarations were made in substantial compliance with this Act and the regulations under this Act; (c) the cancellation price was not paid within one year following the date of the registration of the tax arrears certificate; and (d) the land was advertised for sale, in substantial compliance with this Act and the regulations under this Act. See: 2000, c. 26, Sched. K, ss. 3 (5), 7 (2). Effect of conveyance (5) A tax deed or notice of vesting, when registered, vests in the person named therein or in the municipality, as the case may be, an estate in fee simple in the land, together with all rights, privileges and appurtenances and free from all estates and interests, subject only to, (a) easements and restrictive covenants that run with the land; (b) any estates and interests of the Crown in right of Canada or in right of Ontario other than an estate or interest acquired by the Crown in right of Ontario because of an escheat or forfeiture under the Business Corporations Act or the Corporations Act or a predecessor of those Acts; (c) any interest or title acquired by adverse possession by abutting landowners before the registration of the tax deed or notice of vesting. R.S.O. 1990, c. M.60, s. 9 (5); 1994, c. 27, s. 124 (4). Idem (6) A tax deed or notice of vesting, when registered, vests in the person named therein or the municipality, as the case may be, any interest in or title to adjoining land acquired by adverse possession before the registration of the tax deed or notice of vesting if the person originally acquiring the interest or title by adverse possession did so as a consequence of possession of the land described in the tax deed or notice of vesting. R.S.O. 1990, c. M.60, s. 9 (6). No warranty (7) A tax deed does not, (a) impose an obligation on the municipality to provide vacant possession; (b) invalidate or in any way affect the collection of a rate that has been assessed, imposed or charged on the land under any Act by the municipality before the registration of the tax deed and that accrues or becomes due after the registration of the tax deed. R.S.O. 1990, c. M.60, s. 9 (7). Municipal bid or tender (8) The council of the municipality to which the tax arrears are owed may by resolution authorize the municipality to bid at or submit a tender in a public sale conducted under this section if the municipality requires the land for a municipal purpose. R.S.O. 1990, c. M.60, s. 9 (8). Inspection of statutory declaration (9) The treasurer, on the request of any person, shall permit the person to inspect a copy of the statutory declaration made under clause (2) (c) and shall provide copies thereof at the same rate as is charged under section 74 of the Municipal Act. R.S.O. 1990, c. M.60, s. 9 (9). Power of treasurer (10) Despite anything in the prescribed rules, except the rules relating to the determination of the successful purchaser, the treasurer, in conducting a sale under this Act, may do all things as are, in his or her opinion, necessary to ensure a fair and orderly sale. R.S.O. 1990, c. M.60, s. 9 (10). Value of land (11) The treasurer is not bound to inquire into or form any opinion of the value of the land before conducting a sale under this Act and the treasurer is not under any duty to obtain the highest or best price for the land. R.S.O. 1990, c. M.60, s. 9 (11). No registration (12) If a notice of vesting is not registered within one year after a public sale is conducted at which there is no successful purchaser, the tax arrears certificate with respect to the land shall be deemed to be cancelled. 2001, c. 17, s. 4 (3). Effect (13) Subsection (12) does not, (a) prevent the treasurer from registering a new tax arrears certificate with respect to the land and proceeding under this Act; or (b) relieve a taxpayer of any liability to pay any real property taxes imposed before the sale. 2001, c. 17, s. 4 (3).