124 (1) The Director may instruct a municipality to recover amounts specified in an order to pay costs issued under section 122 that relate to things done in connection with a drinking water system if, (a)  the person to whom the order is directed owns land in the municipality; and (b)  the drinking water system or part of the drinking water system is or was located in the municipality.  2002, c. 32, s. 124 (1). Municipal tax lien (2) If the Director gives an instruction to a municipality under subsection (1), (a)  the municipality shall have a lien for the amounts described in subsection (1) on all land in the municipality owned by the person to whom the order to pay costs is directed; and (b)  the amounts described in subsection (1) shall be deemed to be municipal taxes in respect of the land mentioned in clause (a) and shall be added by the clerk of the municipality to the collector’s roll and collected in the same way and with the same priorities as municipal taxes.  2002, c. 32, s. 124 (2). Lien not an estate or interest of the Crown (3) A lien created under this section in favour of a municipality is not an estate or interest of the Crown described in clause 379 (7) (b) of the Municipal Act, 2001 or clause 350 (7) (b) of the City of Toronto Act, 2006, as the case may be.  2002, c. 32, s. 124 (3); 2006, c. 32, Sched. C, s. 58 (3). Amounts collected to be paid to Minister of Finance (4) Subject to subsection (6), money collected in accordance with subsection (1), less the costs reasonably attributable to the collection, shall be paid by the municipality to the Minister of Finance.  2002, c. 32, s. 124 (4). 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. 58 (4). Proceeds of tax sale (6) If 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, the Ontario Water Resources 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.  2002, c. 32, s. 124 (6); 2006, c. 32, Sched. C, s. 58 (5). Cancellation price (7) Despite the Municipal Act, 2001 and the City of Toronto Act, 2006, the treasurer of a municipality may sell land under those Acts 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, the Ontario Water Resources Act
and the Fire Protection and Prevention Act, 1997, and the purchaser may be declared to be the successful purchaser under the Municipal Act, 2001 or the City of Toronto Act, 2006, as the case may be.  2006, c. 32, Sched. C, s. 58 (6). Notice re land in territory without municipal organization (8) The Director may give written notice to the Minister of Finance of the amounts specified in an order to pay costs issued under section 122 that relate to things done in connection with a drinking water system, requesting collection of the amounts under the Provincial Land Tax Act, 2006, if, (a)  the person to whom the order is directed owns land in unorganized territory; and (b)  the drinking water system or part of the drinking water system to which the order relates is or was located in the same territorial district as the person’s land.  2002, c. 32, s. 124 (8); 2006, c. 33, Sched. Z.3, s. 29 (1). Collection (9) When the Minister of Finance receives the notice under subsection (8), the amounts specified in the notice may be collected under the Provincial Land Tax Act, 2006 as if they were taxes imposed under that Act on all land owned by the person to whom the order to pay costs is directed that is located in the same territorial district as the drinking water system to which the order relates.  2006, c. 33, Sched. Z.3, s. 29 (2). Instruction to specify amounts for things done (10) An instruction under subsection (1) or a notice under subsection (8) shall state which of the amounts specified in the order to pay under section 122 relate to things done in connection with the drinking water system.  2002, c. 32, s. 124 (10); 2006, c. 33, Sched. Z.3, s. 29 (3). Interpretation (11) For the purposes of subsections (1), (8) and (10), a thing done in connection with a drinking water system includes any thing done to the system whether or not it is done on land owned by the person to whom the order was directed.  2002, c. 32, s. 124 (11). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. C, s. 58 (3-6) - 01/01/2007; 2006, c. 33, Sched. Z.3, s. 29 (1-3) - 01/01/2009