15 (1) If any amount that may be collected under this Act remains unpaid for a period of two years or more, the Minister may register a notice of tax arrears against the title to the applicable land no later than November 30 in any year.  2006, c. 33, Sched. Z.2, s. 15 (1). Exception (2) If there is no patent issued by the Crown granting the land, the Minister is not required to register the notice.  2006, c. 33, Sched. Z.2, s. 15 (2). Notice of possible forfeiture (3) The Minister shall notify the following persons that the land and every interest in it is liable to be forfeited to the Crown unless the total amount owing under this Act is paid before December 1 of the year following the year in which the related notice required by subsection (5) is published in The Ontario Gazette: 1. The owner of the land, as indicated in the records of the land registry office or, if there are no such records, as indicated on the last revised assessment roll. 2. Every other person who according to the records, if any, in the land registry office has an interest in the land.  2006, c. 33, Sched. Z.2, s. 15 (3). Same (4) The notice required by subsection (3) must contain such additional information as may be prescribed and must be delivered by registered mail or by such other method as may be prescribed.  2006, c. 33, Sched. Z.2, s. 15 (4). Lien (4.1) If the total amount owing under this Act in respect of land for which the Minister has issued a notice under subsection (3) is paid by a person entitled to receive notice under paragraph 2 of subsection (3), other than a spouse of the owner of the land, the person has a lien on the land for the amount paid.  2009, c. 18, Sched. 25, s. 1. Priority of a lien (4.2) A lien under subsection (4.1) has priority over the interest in the land of any person whom notice was sent to under paragraph 2 of subsection (3).  2009, c. 18, Sched. 25, s. 1. Publication of list (5) On or before December 31, the Minister shall publish in The Ontario Gazette a notice containing a list of the lands in respect of which the notice described in subsection (3) was given during the year and indicating the circumstances in which the lands are liable to be forfeited to the Crown.  2006, c. 33, Sched. Z.2, s. 15 (5). Certificate of forfeiture (6) If any amount owing under this Act in respect of land remains unpaid on December 1 of the year following the year in which the applicable notice required by subsection (5) is published, the Minister may issue a certificate of forfeiture declaring that the land, and every interest in it, is forfeited to and vested in the Crown.  2006, c. 33, Sched. Z.2, s. 15 (6). Effect of issuance of certificate (7) When the certificate of forfeiture is issued, the land and every interest in it vests in the Crown absolutely freed and discharged from every estate, right, title, interest, claim or demand therein or thereto, whether existing, arising or accruing before or after the certificate is issued, and the land may be granted, sold, leased or otherwise disposed of in the same manner as public lands may be dealt with under the laws of Ontario.  2006, c. 33, Sched. Z.2, s. 15 (7). Restriction: mining lands (8) If the land, other than land held under a lease or licence of occupation, that is subject to forfeiture under this section is also subject to the acreage tax under the Mining Act, only the surface rights are forfeited under this section.  2006, c. 33, Sched. Z.2, s. 15 (8). Restriction: easements (9) A forfeiture under this section does not affect any easement to which the forfeited land is subject.  2006, c. 33, Sched. Z.2, s. 15 (9). Registration of certificate (10) The Minister shall register the certificate of forfeiture against the title to the land.  2006, c. 33, Sched. Z.2, s. 15 (10). Effect of registration of certificate (11) Upon registration of the certificate of forfeiture, the Registry Act or the Land Titles Act, as the case may be, ceases to apply to the forfeited land, and the land registrar shall note that fact in his or her register.  2006, c. 33, Sched. Z.2, s. 15 (11). Same (12) The registered certificate of forfeiture is absolute and conclusive evidence of the forfeiture to the Crown of the land and every interest therein so certified to be forfeited, and the forfeiture is not open to attack in any court by reason of the omission of any act or thing leading up to the forfeiture.  2006, c. 33, Sched. Z.2, s. 15 (12). Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 25, s. 1 - 05/06/2009