jswizzle3737/ontario_laws_and_regs huggingface dataset:
Administration
2. The Minister of Municipal Affairs is responsible for the administration of this Act. R.S.O. 1990, c. M.60, s. 2.
Registration of tax arrears certificate
3. (1) Where any part of tax arrears is owing with respect to, (a) any improved land in a municipality on the 1st day of January in the third year following that in which the real property taxes become owing; or (b) any vacant land in a municipality on the 1st day of January in the second year following that in which the real property taxes become owing, the treasurer, unless otherwise directed by the municipal council, may prepare and register a tax arrears certificate in the prescribed form against the title to the land with respect to which the tax arrears are owing. Form (2) A tax arrears certificate shall indicate that the land described in the certificate will be sold by public sale if the cancellation price is not paid within one year following the date of the registration of the tax arrears certificate. R.S.O. 1990, c. M.60, s. 3 (1, 2). Escheated land (3) This section applies to land that is vested in the Crown because of an escheat or forfeiture under the Business Corporations Act or the Corporations Act or a predecessor of those Acts before or after the registration of a tax arrears certificate. The land may be sold under this Act for tax arrears. 1994, c. 27, s. 124 (1). What lands certificate may embrace (4) A tax arrears certificate in respect of improved land shall not embrace more than one such property or any vacant land that is a separate parcel, and a tax arrears certificate in respect of vacant land shall not embrace lots according to more than one registered plan or any improved land. R.S.O. 1990, c. M.60, s. 3 (4).
Cancellation of tax arrears certificate
5. (1) Before the expiry of the one-year period mentioned in subsection 9 (1), any person may have the tax arrears certificate cancelled by paying to the municipality the cancellation price as of the date the payment is tendered and after the expiry of the one-year period the land shall be sold or vested in the municipality in accordance with section 9. Cancellation certificate (2) Where payment has been made under subsection (1), the treasurer shall forthwith register a tax arrears cancellation certificate in the prescribed form. Lien (3) If the cancellation price is paid by a person entitled to receive notice under subsection 4 (1) or an assignee of any such person, other than the owner of the land or the spouse of the owner, the person has a lien on the land concerned for the amount paid. Priority of lien (4) A lien under subsection (3) has priority over the interest in the land of any person to whom notice was sent under section 4. Contents of certificate (5) Where there is a lien under subsection (3), the tax arrears cancellation certificate shall state that the person named therein has a lien on the land. R.S.O. 1990, c. M.60, s. 5.
Accounting for cancellation price
6. (1) Except where the cancellation price has been determined in accordance with a by-law passed under section 15, a person who pays the cancellation price before the expiry of the one-year period mentioned in subsection 9 (1), by a written request made within thirty days after making the payment, may require the treasurer to provide an itemized breakdown of the calculation of the cancellation price that has been paid. Idem (2) Where the treasurer fails to provide the itemized breakdown of the calculation within thirty days of the request or where the person who made the request is of the opinion that the cancellation price so calculated has not been calculated properly or that the costs included in the cancellation price by the municipality as costs incurred in proceeding under this Act are unreasonable, the person who made the request may apply to the Ontario Court (General Division) for an accounting of the cancellation price. Idem (3) Upon an application for an accounting under subsection (2), the court shall determine the matter and, if the court determines that the cancellation price was not calculated properly or the costs included in the cancellation price are unreasonable, it may make an order setting a cancellation price which is proper and reasonable but no such order shall relieve a taxpayer of any liability to pay any validly imposed real property taxes. R.S.O. 1990, c. M.60, s. 6.
Effect of tax arrears cancellation certificate
7. Unless otherwise shown in the tax arrears cancellation certificate, the certificate, when registered, is conclusive proof of the payment of the cancellation price as of the date set out in it. R.S.O. 1990, c. M.60, s. 7.
Application of proceeds
10. (1) The proceeds of a sale under section 9 shall be, (a) firstly, applied to pay the cancellation price; (b) secondly, paid to all persons, other than the owner, having an interest in the land according to their priority at law; and (c) thirdly, paid to the person who immediately before the registration of the tax deed was the owner of the land. R.S.O. 1990, c. M.60, s. 10 (1). Payment into court (2) The treasurer shall pay the proceeds of sale, minus the cancellation price, into the Ontario Court (General Division) together with a statement in the prescribed form. Same (2.1) The statement must outline the facts under which the payment into court is made including whether the land, at the time of the registration of the tax arrears certificate, was vested in the Crown because of an escheat or forfeiture under the Business Corporations Act or the Corporations Act or a predecessor of those Acts. Same (2.2) Within 60 days after making a payment into court under subsection (2), the treasurer shall send a copy of the statement to the Public Trustee. 1994, c. 27, s. 124 (5). Payment out of court (3) Any person claiming entitlement under clause (1) (b) or (c) may apply to the Ontario Court (General Division) within one year of the payment into court under subsection (2) for payment out of court of the amount to which the person is entitled. Idem (4) On an application under subsection (3), the court shall determine all of the entitlements to receive payments out of the proceeds of sale. R.S.O. 1990, c. M.60, s. 10 (3, 4). Forfeiture (5) If no person makes an application under subsection (3) within the one-year period referred to in that subsection, the amount paid into court under subsection (2) shall be deemed to be forfeited, (a) to the Public Trustee if, at the time of the registration of the tax arrears certificate, the land was vested in the Crown because of an escheat or forfeiture under the Business Corporations Act or the Corporations Act or a predecessor of those Acts; or (b) in any other case, to the municipality, and the Public Trustee or the municipality, as the case may be, may apply to the Ontario Court (General Division) for payment out of court of the amount that was paid in. Same (5.1) In the absence of evidence to the contrary, the Ontario Court (General Division) may rely on the statement of the treasurer under subsection (2) in determining whether the amount paid into court under that subsection is forfeited to the Public Trustee or the municipality under subsection (5). 1994, c. 27, s. 124 (6). Payment into general funds (6) Money received by a municipality under subsection (5) shall be paid into the general funds of the municipality. R.S.O. 1990, c. M.60, s. 10 (6).
Voidable proceedings
12. (1) No proceedings for the sale of land under this Act are void by reason of any neglect, omission or error but, subject to this section and to section 13, any such neglect, omission or error may render the proceedings voidable. Idem (2) Subject to subsection (4) and to section 13, (a) a failure on the part of the treasurer to substantially comply with section 4 or subsection 9 (1); or (b) an error or omission in the registration or sale of the land, other than an error or omission mentioned in subsection (5), renders the proceedings under this Act voidable. Duty of treasurer (3) Where, before the registration of a tax deed or notice of vesting, the treasurer becomes aware of a failure, error or omission referred to in subsection (2), the treasurer shall forthwith register a tax arrears cancellation certificate in the prescribed form but this subsection does not apply so as to prevent the treasurer from registering a new tax arrears certificate and proceeding under this Act. Actual prejudice (4) Proceedings for the sale of land under this Act are not voidable unless the person complaining of any neglect, error or omission establishes that he or she suffered actual prejudice as a result of the neglect, error or omission. No duty to distrain, effect of miscalculation of cancellation price (5) No proceedings under this Act are rendered voidable by reason of, (a) a failure on the part of the treasurer to distrain for any reason or take any other action for the collection of taxes; (b) an error in the cancellation price other than a substantial error; (c) any error in the notices sent or delivered under this Act if the error has not substantially misled the person complaining of the error; (d) any error in the publishing or posting of advertisements if the error has not substantially misled the person complaining of the error; or (e) any error in the description of the land in the tax arrears certificate if the error has not substantially misled the person complaining of the error. Treasurer may halt proceedings (6) Where, in the opinion of the treasurer, (a) it is not in the financial interests of the municipality to continue with proceedings under this Act; or (b) because of some neglect, error or omission, it is not practical or desirable to continue proceedings under this Act, the treasurer may register a cancellation certificate in the prescribed form, but this subsection does not apply so as to prevent the treasurer from registering a new tax arrears certificate and proceeding under this Act. R.S.O. 1990, c. M.60, s. 12.
Effect of registration of tax deed or notice of vesting
13. (1) Subject to proof of fraud, every tax deed and notice of vesting, when registered, is final, binding and conclusive and not subject to challenge for any reason including, without limiting the generality of the foregoing, (a) the invalidity of any assessment upon which the tax arrears were based; and (b) the breach of any requirements, including notice requirements, imposed by this or any other Act or otherwise by law, and no action may be brought for the recovery of the land after the registration of the tax deed or notice of vesting if the statutory declaration required by subsection 9 (4) has been registered. R.S.O. 1990, c. M.60, s. 13 (1). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (1) is amended by the Statutes of Ontario, 2000, chapter 26, Schedule K, subsection 3 (7) by striking out “statutory declaration” in the portion following clause (b) and substituting “statement”. See: 2000, c. 26, Sched. K, ss. 3 (7), 7 (2). Idem (2) Subsection (1) does not apply so as to prevent a person from bringing an action for damages against the municipality. R.S.O. 1990, c. M.60, s. 13 (2).
Mining rights
14. (1) Despite sections 3, 9 and 13, where land, the mining rights in which are liable for a tax imposed under the Mining Act or a predecessor of that Act, is sold for taxes or is vested in a municipality under this Act or under a predecessor of this Act, on or after the 1st day of April, 1954, such sale or vesting creates a severance of the surface rights from the mining rights, and only the surface rights in the land pass to the tax sale purchaser or vest in the municipality, as the case may be, and the sale or registration does not in any way affect the mining rights. R.S.O. 1990, c. M.60, s. 14 (1); 1994, c. 27, s. 124 (7). Idem (2) Despite subsection (1) or anything else in this or any other Act but subject to any forfeiture to the Crown legally effected under the Mining Tax Act or a predecessor of that Act, where land the mining rights in which were liable for area tax under the Mining Tax Act or its predecessor, was sold for taxes under the Municipal Act or any predecessor thereof or was vested in a municipality upon registration of a tax arrears certificate under the Municipal Affairs Act or any predecessor of that Act before the 1st day of April, 1954, and there had been, before the sale or registration, no severance of the surface rights from the mining rights, and the sale or certificate purported to vest all rights in the land in the tax sale purchaser or in the municipality, as the case may be, such sale or certificate shall be deemed to have vested in the tax sale purchaser or in the municipality, without severance, both the surface and mining rights. R.S.O. 1990, c. M.60, s. 14 (2).
Scale of costs
15. The council of a municipality, in lieu of charging the municipality’s actual costs in determining any cancellation price, may by by-law fix a scale of costs to be charged as the reasonable costs of proceedings under this Act, which scale shall be designed to meet only the anticipated costs of the municipality. R.S.O. 1990, c. M.60, s. 15.
Treasurer, immunity from civil actions
16. (1) No action or other proceeding for damages shall be brought against the treasurer or any officer or employee of the municipality acting under the treasurer’s authority as a result of any act done in good faith in the performance or intended performance of any duty or in the intended exercise of any power under this Act or the regulations made under this Act or any neglect or default in the performance or exercise in good faith of such duty or power but any such action or proceeding may be brought against the municipality. Delegation of duties (2) The treasurer may delegate, in writing, to any officer or employee of the municipality any power or duty granted to or vested in the treasurer under this Act. R.S.O. 1990, c. M.60, s. 16.
Collection of tax arrears by county
17. (1) The council of any county may by by-law enter into an agreement with any local municipality within the county authorizing the county treasurer to perform the duties of a treasurer under this Act in respect of land within the local municipality and providing for, (a) the payment to the county of that portion of the cancellation price that reflects the reasonable costs incurred by the county; (b) the method of cancelling any such agreement; and (c) such other matters as are necessary to carry out the agreement. County treasurer, etc. (2) Where an agreement is in force under this section, the county treasurer has all of the powers of the treasurer of the local municipality in relation to the collection of tax arrears, including the power to sell land under this Act, and the county treasurer shall perform all of the duties of the treasurer of the local municipality in relation thereto and only the county may pass by-laws under sections 8 and 15. Treasurer of local municipality (3) Where an agreement under this section is in force, the treasurer of the local municipality shall provide the county treasurer with such information and assistance as is needed by the county treasurer to exercise the powers and duties of a treasurer under this Act. Cancellation of agreement (4) Subject to the terms of the agreement, the county or the local municipality may by by-law cancel at any time an agreement entered into under this section. Notice of cancellation (5) Where a by-law is passed under subsection (4), the clerk of the municipality passing the by-law shall forthwith send a certified copy of the by-law by registered mail to the treasurer of the other municipality. Effect of repeals (6) Where an agreement under this section is cancelled, the treasurer of the local municipality shall assume the duties of a treasurer under this Act in respect of all land within the municipality except the land referred to in subsection (7). Idem (7) Where an agreement under this section is cancelled, any proceedings under this Act started by the treasurer of the county in respect of land within the local municipality affected by the repeal or cancellation shall be continued and concluded by the county treasurer. Other upper tier municipalities (8) This section applies with necessary modifications to every metropolitan, regional and district municipality as if a reference to a county were a reference to such municipality. R.S.O. 1990, c. M.60, s. 17.
Power of entry
17.1 (1) For the purpose of assisting a municipality to determine whether it is desirable to acquire land that has been offered for public sale under subsection 9 (2) but for which there is no successful purchaser, an inspector may, during the 12 months following the public sale referred to in subsection 9 (3), enter on and inspect the land. 2001, c. 17, s. 4 (4). Inspections (2) In carrying out an inspection, an inspector may, (a) be accompanied by any person to assist in carrying out the inspection; and (b) do anything reasonably necessary to carry out an environmental site assessment of the land, including, (i) conduct surveys, examinations, investigations and tests of the land, including the excavation of test pits, and for those purposes, place equipment on the land for such period as the inspector considers necessary, (ii) take and remove samples or extracts, (iii) make inquiries of any person, and (iv) record or copy information by any method. 2001, c. 17, s. 4 (4). Identification (3) An inspector who is carrying out an inspection shall produce identification on request. 2001, c. 17, s. 4 (4). Entry to dwellings (4) An inspector who is carrying out an inspection shall not enter or remain in any room or place actually being used as a dwelling unless, (a) the consent of the occupier is obtained, the occupier first having been informed that the right of entry may be refused and entry made only under the authority of a warrant issued under section 17.3; or (b) a warrant issued under section 17.3 is obtained. 2001, c. 17, s. 4 (4). Restoration (5) After an inspection is completed, the municipality shall, in so far as is practicable, restore the land to the condition it was in before the inspection. 2001, c. 17, s. 4 (4). Compensation (6) The municipality shall provide compensation for any damages caused by the inspection. 2001, c. 17, s. 4 (4). Registration of notice of vesting (7) Subsections (5) and (6) do not apply if, under clause 9 (3) (b), the treasurer registers a notice of vesting, in the name of the municipality, in respect of the land. 2001, c. 17, s. 4 (4).
Inspection without warrant
17.2 (1) The following apply to an inspection carried out without a warrant: 1. At least seven days before entering to carry out an inspection, the municipality shall, by personal service or by prepaid mail, serve a written notice of the inspection on the owners and occupants of the land as shown by the records of the land registry office and by the last returned assessment roll of the municipality in which the land is located. 2. The notice shall specify the date on which the inspector intends to enter on the land to commence the inspection. 3. If the inspector intends to enter on the land more than once during a period of time, the notice shall specify that period. 4. If the inspector intends to leave equipment on the land for a period of time, the notice shall set out a description of the equipment and the period of time during which the inspector intends to leave it on the land. 5. A notice served under this section by prepaid mail shall be deemed to have been received on the fifth day after the date of mailing of the notice. 6. An inspector shall not use force against any individual in carrying out the inspection. 7. An inspector shall only enter on land to carry out an inspection between the hours of 6 a.m. and 9 p.m. unless, after or concurrent with serving the notice under paragraph 1, the municipality has given at least 24 hours written notice of the intent to inspect the land at other hours to the occupants by personal service, prepaid mail or by posting the notice on the land in a conspicuous place. 2001, c. 17, s. 4 (4). Waiver of requirements (2) The owners and occupants may waive any requirements relating to the notice described in paragraph 1 of subsection (1). 2001, c. 17, s. 4 (4). Same (3) The occupants may waive any requirements relating to entries described in paragraph 7 of subsection (1). 2001, c. 17, s. 4 (4).
Inspection warrant
17.3  (1) The municipality may apply to a provincial judge or a justice of the peace for a warrant authorizing an inspector to inspect land. 2001, c. 17, s. 4 (4). Notice of application for warrant (2) The municipality shall give the owners and occupiers of the land seven days written notice of, (a) the time when and the place where the application for the issuance or extension of a warrant is to be considered; (b) the purpose of the application and the effect of the application being granted; (c) the length of time the municipality is asking for a warrant to be issued or extended; (d) the right of an owner or occupant or an agent of an owner or occupant to appear and make representations; and (e) the fact that if the owner, occupant or agent fails to appear, the judge or justice of the peace may issue or extend the warrant in their absence. 2001, c. 17, s. 4 (4). Right to be heard (3) A person who is served with a notice under subsection (2) or an agent of that person has the right to appear and make representations when the application is being considered. 2001, c. 17, s. 4 (4). Issue of warrant (4) The judge or justice of the peace may issue a warrant authorizing an inspector to inspect land if the judge or justice of the peace is satisfied by evidence under oath that, (a) inspection of the land is reasonably necessary for the purposes set out in subsection 17.1 (1); (b) a notice has been served upon the owners and occupants of the land in accordance with paragraphs 1, 2, 3, 4 and 5 of subsection 17.2 (1); and (c) the inspector has been prevented or is likely to be prevented from entering on the land or exercising any of his or her other powers or the entrance to the land is locked or the land is otherwise inaccessible. 2001, c. 17, s. 4 (4). Execution (5) A warrant shall specify the hours and days during which it may be executed and name a date on which it expires and may specify a period of time during which equipment may be left on the land. 2001, c. 17, s. 4 (4).
Inspection with warrant
17.4 The following apply to an inspection carried out with a warrant: 1. The warrant shall be executed between the hours of 6 a.m. and 9 p.m. unless it provides otherwise. 2. The inspector may use such force as is reasonably necessary to execute the warrant and call on police officers to assist in the execution of the warrant. 2001, c. 17, s. 4 (4).
Obstruction
17.5 (1) No person shall obstruct an inspector who is carrying out an inspection under section 17.1. 2001, c. 17, s. 4 (4). Exception (2) Where an inspector is carrying out an inspection under section 17.1 without a warrant, a refusal by the owner or occupant of land to allow the inspector to enter or remain on the land is not obstruction within the meaning of subsection (1). 2001, c. 17, s. 4 (4). Same (3) A refusal to answer the inquiries of an inspector carrying out an inspection under section 17.1 is not obstruction within the meaning of subsection (1). 2001, c. 17, s. 4 (4). Offence (4) Any person who contravenes subsection (1) is guilty of an offence. 2001, c. 17, s. 4 (4).
Regulations
18. (1) The Lieutenant Governor in Council may make regulations, (a) prescribing forms and providing for their use; Note: On a day to be named by proclamation of the Lieutenant Governor, clause (a) is repealed by the Statutes of Ontario, 2000, chapter 26, Schedule K, subsection 3 (8) and the following substituted: (a) respecting forms, including electronic forms, and providing for their use, which may vary for different land registration systems and areas; See: 2000, c. 26, Sched. K, ss. 3 (8), 7 (2). (b) prescribing rules for the sale of lands under this Act by public sale and, without restricting the generality of the foregoing, the rules, (i) shall set out the method of determining a successful purchaser, and (ii) may require the submission of deposits, in such amount and in such form as may be set out in the rules, and for the forfeiture and disposition thereof. R.S.O. 1990, c. M.60, s. 18 (1). Idem (2) A regulation passed under subclause (1) (b) (i) shall provide that a person shall not be declared to be the successful purchaser unless the person’s tender or bid is equal to or greater than the cancellation price and the person pays the sale price and land transfer tax payable with respect to the sale within such period of time as may be set out in the rules. R.S.O. 1990, c. M.60, s. 18 (2). Note: Section 23 of the Municipal Tax Sales Act, 1984, chapter 48, remains in effect. See Schedule C: Table of Unconsolidated and Unrepealed Acts in Volume 12 of the Revised Statutes of Ontario, 1990. Section 23 of that Act relates to certain transitional issues. ______________ Français