88 (1) For the purposes of subsections (2) and (8), a thing done as a result of activities or conditions on land is a thing done in connection with that land, whether or not the work is done on that land.  R.S.O. 1990, c. O.40, s. 88 (1). Lien (2) If an order to pay costs is directed to a person who owns land in a local municipality, and the Director instructs the municipality to recover amounts specified in the order that relate to things done in connection with that land, the municipality shall have a lien on the land for those amounts and they shall have priority lien status, as described in section 1 of the Municipal Act, 2001 or section 3 of the City of Toronto Act, 2006, as the case may be, and shall be added by the treasurer of the municipality to the tax roll.  2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 45 (5). Idem (3) A lien created under subsection (2) in favour of a municipality is not an estate or interest of the Crown within the meaning of clause 379 (7) (b) of the Municipal Act, 2001 or clause 350 (7) (b) of the City of Toronto Act, 2006.  R.S.O. 1990, c. O.40, s. 88 (3); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 45 (6). Idem (4) Subject to subsection (6), money collected in accordance with subsection (2), less the costs reasonably attributable to the collection, shall be paid by the municipality to the Minister of Finance.  R.S.O. 1990, c. O.40, s. 88 (4); 2001, c. 9, Sched. G, s. 6 (35). Definition (5) In subsections (6) and (7), “cancellation price” has the same meaning as in Part XI of the Municipal Act, 2001 or Part XIV of the City of Toronto Act, 2006, as the case may be.  2006, c. 32, Sched. C, s. 45 (7). Proceeds of tax sale (6) Where there is a sale of land under Part XI of the Municipal Act, 2001 or Part XIV of the City of Toronto Act, 2006 and amounts are payable out of the proceeds to the Minister of Finance under this Act, the Environmental Protection Act or the Fire Protection and Prevention Act, 1997, those amounts shall not be paid until after payment of all other amounts payable out of the proceeds in respect of the cancellation price of the land.  R.S.O. 1990, c. O.40, s. 88 (6); 2001, c. 9, Sched. G, s. 6 (36); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 45 (8). Cancellation price (7) Despite Part XI of the Municipal Act, 2001 or Part XIV of the City of Toronto Act, 2006, the treasurer of a municipality may sell land under those Parts for less than the cancellation price, so long as the land is not sold for less than what the cancellation price would have been but for this Act, the Environmental Protection Act and the Fire Protection and Prevention Act, 1997, and the purchaser may be declared to be the successful purchaser under Part XI of the Municipal Act, 2001 or Part XIV of the City of Toronto Act, 2006, as the case may be.  2006, c. 32, Sched. C, s. 45 (9). Territory without municipal organization (8) If an order to pay costs is directed to a person who owns land in territory without municipal organization and if the Director gives written notice to the Minister of Finance of the amounts specified in that order that relate to things done in connection with the land, requesting the collection of the amounts under the Provincial Land Tax Act, 2006, the amounts may be collected under that Act as if they were taxes imposed under it.  2006, c. 33, Sched. Z.3, s. 25. Identification of amounts (9) An instruction under subsection (2) or a notice under subsection (8) shall state which of the amounts specified in the order relate to things done in connection with the land.  2006, c. 33, Sched. Z.3, s. 25. Section Amendments with date in force (d/m/y) 2001, c. 9, Sched. G, s. 6 (35-37) - 29/06/2001 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 45 (5-9) - 01/01/2007; 2006, c. 33, Sched. Z.3, s. 25 - 01/01/2009