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REPEALED
Date: January 1, 2003


S.M. 1989-90, c. 10

The City of Winnipeg Act

Table of contents

Sections: 1 - 81.16 | 82 - 161 | 162 - 280 | 281 - 392.1 | 393 - 469 | 470 - 520 | 521 - 573 | 574 - 688
Schedules: A | B | C

PART 7

ASSESSMENT

162

Repealed.

S.M. 1989-90, c. 24, s. 65.

Definitions

163

In this Part

"taxes" includes all taxes and rates and all penalties for default in payment thereof, and monies added to the tax roll under any statute; (« taxes »)

"tax purchaser" means a person who purchases land at a tax sale, and includes a municipality and the assignee of a tax purchaser. (« adjudicataire »)

S.M. 1989-90, c. 24, s. 65.

164(1) to (4) Repealed, S.M. 1989-90, c. 24, s. 65.

Tax rate on agricultural land

164(5)

The council may by by-law provide that by reason of the use for agricultural purposes to which lands described in it are put and the services and facilities that are or are not available to the owner or occupant thereof, the city's tax levy made in respect of such lands shall be calculated by levying a rate reduced by the amount specified in the by-law against the assessed value of those lands; and it is not necessary for the council to specify the services or facilities that are or are not available to the owners or occupants of those lands in the by-law.

164(6) to (10) Repealed, S.M. 1989-90, c. 24, s. 65.

S.M. 1989-90, c. 24, s. 65.

Personal property taxable

165(1)

Council may pass by-laws taxing such personal property as is described in the by-laws, subject to the following exemptions:

(a) all produce from land occupied as a farm or garden;

(b) all farm stock, implements, and machinery ordinarily used by a farmer in his occupation when used by him for the purpose of farming;

(c) all grain, cereals, flour, live or dead stock, and cordwood, in store or warehouse in the city, and owned or held by, or in the possession of, a person not being the producer thereof, and so held or possessed solely for the purpose of being conveyed for shipment to and sale at some other place;

(d) household effects and furniture, books and wearing apparel, in use by a person or by the person's family;

(e) public libraries and the libraries of the courts and of The Law Society of Manitoba;

(f) ships and steam boats and shares therein;

(g) all minerals, including oil, gas, and salt, that are being gathered in, transported, or stored;

(h) the pipe line of a pipe line company taxed under subsection 173(1);

(i) railway, roadway and superstructure thereon taxed under subsection 173(2).

Stock and implements, held in common

165(2)

A person who claims exemption in respect of farm stock, implements, or machinery, shall, himself or by his agent, be a bona fide farmer and resident owner, tenant, or occupant, of land in the city; and the person shall maintain and keep them apart from the like property of any other person residing with the person, so that not more than one such exemption may be claimed or allowed in respect of any of them.

166 to 171

Repealed.

S.M. 1989-90, c. 24, s. 65.

Utility companies' property

172(1)

All pipes, wires, poles, tracks, rails or other property of electric light, telegraph or telephone companies, fixed or placed in a street shall, for the purposes of assessment and taxation, be deemed land, but the assessor shall not value such property nor the engines, boilers, dynamos and other plant used in any power house, generating house or building for generating, transforming or distributing power, or electricity, but shall assess them by entering in the general assessment roll each year the value of the properties so fixed or placed in the streets and the plant in the buildings in the following gross amounts:

(a) each company supplying electric light for gain, as a valuation of the electric plant, the sum of $1,200,000.;

(b) each telephone company, the sum of $1,200,000.

Tax levies

172(2)

The property and plant assessed as aforesaid, excepting properties belonging to or held in trust for the Crown, shall be subject to all the general levies and rates to which taxable land in the city is subject, as well as the local improvement rates or special assessments that are made applicable by the provisions of this Act, and may be sold for arrears of taxes in the same manner that real estate in arrears may be sold and become absolutely vested in the purchaser, and the taxes accrued on the property shall be a special and first lien and shall have a preference over every other lien, claim or encumbrance.

172(3) and (4) Repealed, S.M. 1996, c. 9, s. 12.

S.M. 1996, c. 9, s. 12.

173 and 174  Repealed.

S.M. 1989-90, c. 24, s. 65.

BUSINESS ASSESSMENT

Definitions

175

In this Part

"business" includes a trade, occupation, profession, calling, manufactory, art, venture, and the providing of goods and services; (« entreprise »)

"premises" means land or building, or both, or any part thereof, and includes a store, office, warehouse, factory building, enclosure, yard or any space occupied or used by a person for the purpose of a business. (« locaux commerciaux »)

All businesses to be assessed

176(1)

Subject to section 179, premises used by a person carrying on a business in the city, whether or not the person resides in the city, shall be assessed for a sum equal to the annual rental value of the premises, and the assessment shall be known as "business assessment" and the tax levied on the assessment shall be known as "business tax".

Exception

176(2)

Subsection (1) does not apply to premises used by a person carrying on business if the assessor finds it impractical to determine the annual rental value of the premises.

S.M. 1993, c. 2, s. 13.

Annual rental value

177(1)

In this Act, "annual rental value" is deemed to include the cost of providing heat and other services necessary for comfortable use or occupancy, whether provided by the occupant or owner.

Basis of annual rental value

177(2)

In assessing annual rental value, the assessor shall take all factors into account so that as far as possible premises similar in size, suitability, advantage of location, and the like, shall be equally assessed so that all persons subject to business tax shall be assessed at a fair rental value of the premises occupied or used, based in general on rents being paid for similar premises.

Determining annual rental value

177(3)

In fixing the annual rental value of any premises, the assessor is not bound to determine the amount of the rent that the property would probably earn in any year but may fix that rental value in any reasonable manner that is fair and just to all other owners or occupiers of premises.

Validity of business assessment

177(4)

Notwithstanding any other provision of this Act, a business assessment of any premises is not improperly made or fixed at an unreasonable, unjust, or improper amount where the assessment bears a fair and just relation to the amounts at which other business premises in the city are assessed.

Sub-tenants and assessment

178(1)

Where the occupier of a premises sublets the whole or any portion thereof, the assessor may issue the assessment for the premises, or portion of the premises, to the occupier and the sub-tenant, or either of them.

Liability of owner for business tax

178(2)

A person is not exempt from business tax for any premises on the ground that the person is liable to taxation as the owner of the premises.

Partnerships

178(3)

In the case of a partnership subject to business tax, each person in the partnership is liable for the tax.

Specific exemptions

179(1)

A business assessment shall not be made for:

(a) halls or other places used for social gatherings or activities by political, religious, friendly or other groups of people, including an incorporated charitable, fraternal, and social organization;

(b) boarding houses;

(c) hospitals; and

(d) theatrical performances or concerts by students of the University of Manitoba or any of its affiliated colleges, the University of Winnipeg, or a public or private school, as those terms are defined in The Education Administration Act.

Filling stations

179(2)

The business assessment for gasoline filling stations may be issued to the occupant or the person the sale of whose products is the principal business carried on by the occupant.

Advertising signs and billboards

179(3)

A business tax shall be paid by the owner of an advertising sign, billboard or other similar device, as described by by-law, in an amount prescribed by by-law, and the amount shall be based on the area of the face of each device.

Telephone companies

179(4)

A telephone company paying realty tax for property fixed or placed in a street and required by section 172 to be treated as land, is not subject to business tax for premises, or portions of them, used by the company for housing its telephone exchange and switching equipment.

Power companies

179(5)

A power company paying realty tax for property fixed or placed in a street and required by section 172 to be treated as land, is not subject to business tax for premises, or portions of them, used by the company solely for the generation, transformation or distribution of power or electricity.

Gas distribution system

179(6)

The premises of the owner of a gas distribution system assessed as personal property as provided in this Part are liable to assessment for business tax.

Cable TV service

179(7)

A person who furnishes television service within the city by means of, or partly by means of, cables, wires and other equipment or facilities is liable for the payment of a business tax to the city in each year equal to 1% of the gross revenue received by the person in the next preceding year from rentals, fees or charges for furnishing the service within the city.

Cables leased from Crown for TV

179(8)

Where a person furnishes television services in the city by means of, or partly by means of, cables, wires, and other equipment or facilities that are used under an agreement with, or permit from, a Crown agency, the person and the Crown agency are not liable to taxation for the cables, wires, equipment and facilities, or for their use.

Report of revenues  

179(9)

A person who is liable for the payment of business tax to the city under subsection (7) shall file with the assessor, on or before March 1 in each year, a return showing the gross revenue received in the preceding year from rentals, fees and charges for services furnished in the city.

Effect of cable tax

179(10)

The taxation imposed under subsection (7) is in lieu of business taxes payable to the city for any of the cables, wires, and other equipment or facilities that are leased from or used under an agreement with, or a permit from, the Crown agency, and the person liable for the business tax under subsection (7) is also liable for any business tax or property tax imposed for any premises occupied by the person for the purpose of the person's business.

Business tax

180(1)

Every person who uses or occupies premises with a business assessment, other than premises referred to in section 183, shall in each year pay to the city business tax in an amount based on the assessed annual rental value of the premises at the rate prescribed under subsection (2).

Annual business tax rate by-law

180(2)

The city may by by-law prescribe the annual rate of business tax to be levied, but the rate shall not exceed 15% of the annual rental value of any premises.

180(3)

Repealed, S.M. 1993, c. 2, s. 14.

180(4)

Repealed, S.M. 1991-92, c. 52, s. 3.

S.M. 1991-92, c. 52, s. 3; S.M. 1993, c. 2, s. 14.

180.1

Repealed.

S.M. 1991-92, c. 52, s. 4; S.M. 1993, c. 2, s. 15; S.M. 1997, c. 34, s. 8.

Roll prepared every four years

181(1)

At least once in each four consecutive years, the assessor shall make business assessments for business tax and enter the assessments in a roll, to be known as the "business assessment roll", which the assessor shall prepare annually, but a failure by the assessor to make the assessments and entries at least once in each four consecutive years does not invalidate, and shall be deemed never to have invalidated, the business assessment rolls of the city or any business tax roll based on them.

Form of roll

181(2)

The council may, by by-law, provide that the business assessment and tax rolls be in any form, including an electronic form.

S.M. 1994, c. 15, s. 20; S.M. 2001, c. 28, s. 5.

Premises occupied for part of year

182(1)

Where in any year, after the business assessment roll for the year is made, but before completion of the business tax roll, a person levied for business tax in respect of any premises has ceased to carry on business there, the tax collector in preparing the business tax roll shall charge the person a pro rata portion of the business tax, for the portion of the year in which the business was carried on.

Refund

182(2)

Where a person whose premises are assessed ceases to carry on business there, after the business tax roll for the current year is completed, the tax collector shall adjust the business tax on a pro rata basis, and collect the tax as adjusted, and where the taxes are paid, the taxpayer is entitled to a refund of the overpayment.

Business starting after new year

182(3)

The premises of a person who commences business on or after January 1 in any year, but before the completion of the business assessment roll for that year, may be assessed, and the roll shall show the annual rental value of the premises for a full year's occupancy, and also an amount representing the part of the annual rental value proportionate to the part of the year remaining after the date of commencement of business.

Tax calculation for part of year

182(4)

The business tax for the year for premises under subsection (3) shall be calculated on the proportionate assessment, with the tax rate prescribed by by-law made under subsection 180(2) being applied to the value of the proportionate assessment.

LICENCE IN LIEU OF BUSINESS TAX WHERE PREMISES ASSESSED

Exemption where licence issued

183(1)

No business tax shall be levied for any business in a year during which, or a part of which, the business is licensed in lieu of business tax under this section, but this exemption applies only to the premises for which the licence is issued.

Licence where no business tax levied

183(2)

A person who occupies premises for the whole or any part of a year for the purpose of carrying on a business for which a business tax may be levied, and who is not levied for business tax in respect of the premises for the period, is

subject to licence by the city and, on written notice to the person by the inspector of licences, the person shall, within a time that is prescribed by by-law, pay to the city a licence fee based on the annual rental value of the premises, as determined by the assessor, and computed by applying the rate specified by by-law for business tax to the annual rental value, and where the period of occupancy is less than a year the licence fee shall be reduced proportionately.

Penalty for licence arrears

183(3)

A person who is subject to licence under subsection (2) for premises occupied in any year and who does not pay the licence fee, within the time prescribed by by-law, after receiving notice is liable to the penalty established under section 212.

Right of appeal

183(4)

A person who is subject to licence under subsection (2) may appeal the rental value on which the licence fee is based to the board of revision, within 20 days of the giving or mailing of written notice of the rental value fixed by the assessor.

Notice of appeal and hearing

183(5)

An appeal under subsection (4) shall be in writing, and shall state the grounds of the appeal and describe the premises, and the appeal shall be heard according to the rules of procedure that apply to appeals from assessments as set out in Part 8 of The Municipal Assessment Act, with such modifications as the circumstances require.

Decision and written reasons

183(6)

The decision of the board on the appeal shall be mailed to all parties to the appeal together with written reasons for the decision.

Appeal from board

183(7)

The provisions of Part 8 of The Municipal Assessment Act relating to appeals from the board of revision apply, with such modifications as the circumstances require, to decisions of the board under this section.

Payment or refund

183(8)

Where on appeal, the rental value of premises is changed so as to alter the amount of the licence fee, the fee shall be adjusted, and any increase shall be paid forthwith to the city, and any decrease refunded by the city.

Collection of licence fee

183(9)

The inspector of licences has the same powers for, and there shall be the same priority in, collecting the licence fees payable under subsection (2) as the tax collector has in collecting, and as exists for, business tax.

S.M. 1989-90, c. 90, s. 41.

LICENCE IN LIEU OF BUSINESS TAX WHERE NO ASSESSMENT

Power to require licence

183.1(1)

The city may by by-law

(a) require a person or class of persons

(i) to have a licence in lieu of business tax for premises or a class of premises for which the assessor finds it impractical to determine the annual rental value, or

(ii) who do not occupy premises in the city for the purpose of carrying on business to have a licence in lieu of business tax; and

(b) fix the licence fees payable for a licence referred to in clause (a) in respect of a person or class of persons or premises or any class of premises.

Licence inspector to have powers of tax collector

183.1(2)

The inspector of licences shall have the same powers for, and there shall be the same priority in, collecting licence fees imposed under subsection (1) as the tax collector has in collecting, and as exists for, business tax.

Advertisement or announcement is evidence

183.1(3)

In any proceeding with respect to a licence in lieu of business tax under subsection (1), the publication in a newspaper, magazine or other periodical of an advertisement or announcement

(a) giving the name of a person, the street address of premises or the number of a telephone; and

(b) mentioning the type of work or service, the performance or supply of which, or information concerning which, may be obtained by applying to the person, or at the address, or by calling the telephone number so published;

is evidence, that the person named, or occupying the premises that are described or at which the telephone referred to is situated, are carrying on the business of doing the work or supplying the service at the premises.

S.M. 1993, c. 2, s. 18.

INFORMATION FOR ASSESSOR, AND INSPECTION BY ASSESSOR

184 and 185   Repealed.

S.M. 1998, c. 37, s. 48.

Assessor may inspect premises

186

For the purpose of making assessments and carrying out the other duties of the assessor, an assessor may, with the consent of the owner or occupier, enter and inspect any premises.

REALTY AND BUSINESS ASSESSMENT ROLLS

Completed rolls subject to revision

187

The realty assessment roll and the business assessment roll for any year shall be completed as early in the year as the assessor considers practicable, and each roll is subject to revision in accordance with the provisions of Part 8 of The Municipal Assessment Act.

S.M. 1989-90, c. 90, s. 41.

Certification of rolls

188

On completion of each of the assessment rolls, the assessor shall attach a certificate signed by the assessor and sworn or affirmed before a justice of the peace, a commissioner for oaths or the clerk, in the following form:

I (name) do swear (or declare, or affirm) that, to the best of my knowledge and belief, the attached assessment roll is correct, and that I have given and sent the notices required by law, and that the date of mailing the notices is correctly stated in the roll.  So help me God. (The last four words are omitted where the party affirms).

and the assessor shall then notify the council and the board of revision in writing that the roll is complete.

Notice of new assessment

189

Where the assessment for any property or an assessment for business tax is in any year increased from the previous year, or is a new assessment, the assessor shall send by mail, or leave with the owner or occupier, or an agent of the owner or occupier, a notice of assessment stating in a summary form the reason for the increase.

Consolidation is not new assessment

190

Where in any year, two or more parcels of land owned by one person but previously assessed separately are consolidated and assessed at a sum equal to or less than the total of the separate assessments for the parcels in the previous year, the consolidated assessment is not a new assessment within the meaning of section 189.

191

Repealed.

S.M. 1989-90, c. 24, s. 65.

Defects do not invalidate

192

An assessment shown on either of the assessment rolls is not invalidated by a defect or error committed in the assessment or any other part of the roll, or by an error in, or a failure to mail, deliver or publish any notice.  

Inspection of assessment rolls

193(1)

The completed assessment rolls for the current year and for the two previous years shall be open to inspection by any person, on application at reasonable times.

Information for previous years

193(2)

Where information relating to the assessment or taxes is required for other years, application shall be made to the tax collector and the fees for a search paid before the information is given.

Other remedies not affected

194

Nothing in this Part affects a remedy provided by law against the assessor for any neglect or breach of duty.

Revision of assessment rolls

195

Part 8 of The Municipal Assessment Act applies to The City of Winnipeg.

S.M. 1989-90, c. 90, s. 41; S.M. 1991-92, c. 42, s. 23.

Adjustment of business tax on reassessment

195.1(1)

Council may by by-law, on such terms and conditions as it considers appropriate, limit the amount of the increase or decrease in business tax or licence fee for a licence in lieu of business tax issued under subsection 183(2) in respect of the premises of any class or group of businesses that council determines has resulted from a change in the business tax or licence fee for a licence in lieu of business tax imposed on the premises by reason of a reassessment.

Limitation on by-law under subsection (1)

195.1(2)

A by-law under subsection (1) may apply so as to limit the amount of an increase or decrease in any one or more years beginning in the year of a general assessment and ending in the year preceding the next general assessment.

S.M. 1991-92, c. 15, s. 11; S.M. 1993, c. 2, s. 19.

Definitions

196

In this section and sections 197 to 203,

"board" means a management board, established under section 198; (« conseil de gestion »)

"business" means a business located in a zone and listed on the latest revised taxable business assessment roll and any business located in a zone and licensed for business for the year as provided in section 183; (« entreprise »)

"zone" means an area of the city, designated by the council as a business improvement zone established under section 197; (« zone »)

"zone levy" means an extra charge on the business assessment of all businesses located in a zone. (« taxe de zone »)

Business improvement zone

197(1)

Subject to subsections (2), (3) and (4), the council may, by by-law, establish a business improvement zone when a petition signed by at least 10% of businesses that represent at least 10% of the total business assessment in the proposed zone is received by the council requesting that an area defined by the petitioners be designated as a zone.

Notice to business

197(2)

The council shall give notice by mail to each business located in a proposed zone of the petition received under subsection (1) and shall in the notice set a final date for the reception of written objections to the proposed zone.

Notice of objection

197(3)

No zone shall be established if notice of objection to the proposed zone is received by the council by the set date, from at least 1/3 of the businesses that represent at least 1/3 of the total business assessment in the proposed zone.

Sufficiency

197(4)

The treasurer shall certify to council whether

(a) the petitioners under subsection (1) constitute at least 10% of businesses that represent at least 10% of the total business assessment in the proposed zone;

(b) objectors under subsection (3) constitute at least 1/3 of the businesses that represent one third of the total business assessment in the proposed zone.

S.M. 1997, c. 34, s. 9.

Management board

198(1)

The council shall, in any by-law passed under section 197,

(a) establish a management board for the zone;

(b) establish the number of members of the board, being not less than three, of which one shall be a member of council;

(c) establish the procedure for the nomination by the businesses in the zone of the persons to be appointed by council as members of the board and for filling vacancies;

(d) provide that each person nominated for appointment to the board, other than the member of council, shall be from a business that is located in the zone;

(e) establish the term of office of each board member;

(f) provide guidelines for the conduct of the affairs of the board;

(g) require the board to conduct at least one general budget meeting each year;

(h) establish procedures for the board to submit to the council

(i) the proposed program, zone levy and budget estimates of the board for the next budget year, and

(ii) any request for monies required to carry out its duties;

(i) establish procedures for the board to follow in mailing notices under subsection 200(2).

Removal from management board

198(2)

The council may by resolution remove any member appointed under subsection (1) and, subject to the provisions of clauses (1)(c) and (d), may appoint another person to replace that member.

Objects of the board

199(1)

The objects of a board are

(a) to beautify, improve and maintain lands of the city in its zone subject to authorization by council; and

(b) to promote its zone as a place for retail and commercial activity.

Power of the board

199(2)

A board may

(a) conduct or commission any studies and prepare any designs that may be necessary to attain its objects;

(b) recommend the establishment of parking facilities within the zone;

(c) establish the internal management procedures of the board;

(d) do all other things necessary or incidental to the carrying out of its objects.

Committee of council

199.1

Council shall establish a committee of council to perform duties under section 200.

S.M. 1998, c. 37, s. 49.

Budget meeting

200(1)

Before submitting to the committee of council its proposed program, zone levy and budget estimates, the board shall

(a) meet to consider them and receive submissions and representations thereon; and

(b) obtain approval of the proposed program, zone levy and budget estimates by the majority of businesses from the zone that are represented at the budget meeting.

Notice

200(2)

At least two weeks before the meeting under subsection (1), the board shall

(a) notify by mail every business located in the zone of the time, date and place of the meeting;

(b) publish in a daily newspaper having a general circulation in the city a notice stating the time, date, agenda and place of the meeting; and

(c) file with council proof of compliance with the procedures prescribed under clause 198(1)(i).

200(3)

Repealed, S.M. 1997, c. 34, s. 10.

Budget considered at committee meeting

200(4)

Upon receiving approval of the proposals as set out in subsection (1), the board shall request the committee of council to conduct a public meeting to discuss the board's proposed program, zone levy and budget estimates, and to provide recommendations to council.

Notice of meeting

200(5)

At least two weeks before the meeting referred to in subsection (4), the committee of council shall publish in a daily newspaper having a general circulation in the city a notice of

(a) the time, date and place of the committee of council meeting and the location where the documents and papers referred to in subsection (4) may be viewed; and

(b) the final date for filing with the committee of council written objections with reasons from any person who wishes to make representations in respect of the board's proposals.

Notice of objection

200(6)

The board's proposed program, zone levy and budget estimates shall not be forwarded to council if the committee of council receives written notice of objection on or before the date specified under subsection 200(5)(b) from at least 1/3 of the businesses in the zone that represent at least 1/3 of the total business assessment in the zone.

Sufficiency

200(7)

The treasurer shall certify to council whether the objectors under subsection (6) constitute at least 1/3 of the businesses that represent at least 1/3 of the total business assessment in the zone.

Approval of estimates

200(8)

Subject to subsection (6), council may pass a by-law approving all or part of the board's proposed program, zone levy and budget estimates and, on that approval, may direct the payment to the board or on behalf of the board of an amount not exceeding the amount approved.

Expenditures of monies

200(9)

No board shall expend any amount of money that is in excess of the amount approved by council.

No indebtedness

200(10)

The board shall not incur any indebtedness or any other obligation that extends beyond the current fiscal year of the board.

Unexpended funds

200(11)

The board may carry over any unexpended funds to its next fiscal year.

S.M. 1997, c. 34, s. 10; S.M. 1998, c. 37, s. 50.

Business improvement zone levy

201(1)

Council shall levy on each business that is located in a zone, a zone levy at a uniform rate in accordance with the by-law passed under subsection 200(8).

Collection of levy

201(2)

A levy imposed under subsection (1) shall be deemed to be and may be collected in the same manner as a business tax.

Annual report

202(1)

The board shall, on or before a date specified in a by-law passed under section 197, prepare for submission to council and all businesses in the zone, an annual report which shall include:

(a) a complete audited statement of the board's affairs;

(b) an audited balance sheet;

(c) an audited revenue and expenditure statement.

Auditor

202(2)

All books, documents, records of transactions, minutes and accounts of a board shall at all times be open to inspection by the city auditor.

Alteration of boundaries

203

Subject to section 197, the council may, by by-law, alter the boundaries of a business improvement zone.

Rolls valid and binding

204(1)

Notwithstanding anything contained in this Act or in any other Act of the Legislature, and notwithstanding any appeal from an assessment set forth in the assessment rolls, the rolls, on being certified by the assessor, shall be valid and binding, but any necessary variation to conform to the final decision in any such appeal may and shall be made therein without affecting the validity and binding effect of the rolls.

Close of assessment roll

204(2)

The tax rolls in any year and all tax notices and demands for taxes for such year issued by the tax collector shall have the same validity as if the tax rolls had been prepared after the final disposition of all appeals against the assessment for such year; provided that the tax rolls shall be amended in conformity with the final decision in any such appeal, or with any change or correction made in the assessment roll under section 208, and the tax collector shall thereafter make such adjustment in the collection of taxes as are necessitated by such amendment.

Last revised assessment roll

205

The realty assessment roll and business assessment roll for any year as completed and certified by the assessor shall be held respectively to be the assessment rolls of the city for all purposes until a new roll in each case is made and certified, and where any reference is made in this Act or in any other Act applicable to the city or in a by-law to the "last revised assessment" or "last revised assessment roll", the terms shall mean the realty assessment or realty assessment roll last made and certified, unless the context indicates that the terms apply to the business assessment, in which case they shall mean the business assessment or business assessment roll last made and certified.

PART 8

COLLECTION OF REALTY AND BUSINESS TAXES

Preparation of realty tax roll

206(1)

Forthwith after the passing of the by-law levying the rate, the tax collector shall make out a general tax roll in which he shall enter all the taxable property in the city comprised in the general assessment roll.

What tax roll shall contain

206(2)

The general tax roll shall contain columns for all the information required by this Act or otherwise by law or by-law to be entered therein and shall set forth among other things

(a) the names of every person who or whose property is assessed in the assessment roll;

(b) the description of each piece of property assessed and the assessed value thereof;

(c) the amounts levied for every purpose, including those which are required by law or by the by-law imposing it, to be kept distinct and accounted for separately;

(d) the amount for which each person is chargeable for each purpose respectively;

(e) the total amount required to be paid by each person.

General tax roll may be in two parts

206(3)

The tax collector in making out the general tax roll, may divide it into two parts, one to include the general and school taxes, and the other part to include all local improvement and other assessments chargeable, not based on the general rate.

Tax collector to issue notice

206(4)

The tax collector, shall issue a notice to each person appearing on the roll, which notice shall include the levies and assessments of every description appearing in both parts of the roll.

Form of tax roll

206(5)

The council may, by by-law, provide that the realty assessment and tax rolls be in any form, including an electronic form.

Definition of terms

206(6)

Whenever the term "realty tax roll" is used it shall be understood to mean the general tax roll, and the term "collector's roll", unless followed by the words "business tax", also means the general tax roll.

S.M. 1994, c. 15, s. 21.

Business tax is debt due to city

207(1)

After completion of the business assessment roll, the tax collector shall prepare a business tax roll, which shall contain the amount of taxes chargeable, at the rate prescribed by a by-law passed under subsection 180(2), on each assessment, and the amount chargeable is a debt due to the city by the party whose premises are assessed.

Rolls provable in court

207(2)

A copy of any assessment roll, or part thereof, certified a true copy under the signature of the assessor shall without proof of such signature be received in any court of law as prima facie evidence of the original.

Proof of tax roll

207(3)

A copy of any tax roll, or part thereof, certified a true copy under the signature of the tax collector shall without proof of such signature be received in any court of law as prima facie evidence of the original.

Prima facie evidence

207(4)

The production of a copy of any tax roll, or part thereof, showing taxes in arrears in respect of a person or property shall be prima facie evidence that such taxes are in arrears, as well as the mailing of the tax notice as required.

Definition of "copy"

207(4.1)

In this section, "copy" includes a paper reproduction of a roll that is in a form other than on paper.

Tax rolls to be given to collector

207(5)

When each of the tax rolls is completed it shall remain in the hands of the tax collector for collection and the tax collector shall forthwith proceed to collect the taxes as shown on the rolls.

S.M. 1994, c. 15, s. 22.

Additions and alterations in rolls

208(1)

Notwithstanding section 189, if at any time after the assessment roll has been finally revised or the tax roll has been completed, the assessor reports to the tax collector that

(a) land liable to assessment has not been assessed;

(b) land which as a result of any change in ownership or use has become entitled to exemption or having been previously exempt has become liable to taxation;

(c) construction has been completed

(i) of a new building,

(ii) of an addition to an existing building,

(iii) of a substantial renovation of a building listed on the buildings conservation list or a part of that building, or

(iv) of the alteration or repair to an existing building;

(d) the assessment of a building should be reduced because of any change in the physical condition of any building owing to fire or demolition, including later repairs or reconstruction consequent thereon;

(e) a change has been made in classification of property under The Municipal Assessment Act or a regulation under that Act; or

(f) land has been improved and subdivided;

the tax collector shall forthwith make the necessary changes to the current tax roll so as to levy those taxes that would have been levied in the current year if the assessment roll had reflected the liability to assessment in clause (a) or the occurrence of an event described in clause (b), (c), (d), (e) or (f).

Adding assessable buildings

208(2)

If at any time after the assessment roll has been finally revised or the tax roll has been completed the assessor reports to the tax collector that any assessable building or part thereof has been in existence during the current year and either or both of the next two preceding years, but has not been assessed for all of the years during which it has been in existence, the tax collector shall forthwith make the necessary additions to the tax roll for the current year so as to levy the aggregate of the taxes which should have been levied in respect of the building or any part thereof for any or all of the years during which it was in existence but not assessed, but

(a) no assessment shall be made under this subsection having the effect of imposing liability on any person for taxes levied on property in respect of any year during the whole of which such person was not the owner of the property;

(b) no taxes shall be levied under this subsection in respect of more than three years including the current year;

(c) no assessment shall be made nor taxes levied under this subsection in respect of any building or part thereof by virtue of its having been in existence during any particular year if the tax collector has certified to any person that the taxes on the land on which the building or part thereof is situated have been paid in full for that year.

Notice of change in tax

208(3)

Where any changes have been made by the tax collector to the tax roll for the current year under this section, the tax collector

(a) shall issue a statement and demand for payment of taxes to the person liable to assessment and taxation, together with information on

(i) the amount at which the property has been newly assessed,

(ii) the portion of the year or years applicable, and

(iii) the reason for the change; and

(b) shall also include with the statement and demand a notice advising

(i) that the person liable to assessment and taxation may within 20 days from the date of the statement and demand referred to in clause (a) appeal to the Board of Revision against the amount of the assessment or classification under The Public Schools Act on which the tax as demanded was based, or against the person's liability to assessment in respect of the property;

(ii) the letter of appeal must be addressed to the secretary of the Board of Revision, and shall describe the property that is the subject thereof, state the grounds and nature of the complaint and the alleged facts on which it is based;

(iii) the secretary of the Board of Revision will advise the person sending in the letter of appeal of the date, time and place of the sitting of the Board of Revision.

Board of Revision to hear complaints

208(4)

The Board of Revision shall hear and determine the complaint in the same manner as it hears and determines appeals respecting revisions to the assessment roll.

Limitation of action

208(5)

Where no complaint is made or no proceeding taken under subsection (3) within the time limited therein, no action or other proceedings shall be brought in any court with respect to the amount of taxes demanded or the liability of any person to taxation.

Appeal from Board of Revision

208(6)

The provisions of Part 8 of The Municipal Assessment Act relating to appeals from the Board of Revision apply to this section.

No assessment where certificate

208(7)

Where the tax collector has certified to any person that the taxes on land, a building or a part thereof have been paid, no further assessment shall be made and no additional taxes shall be levied during the year for which the certificate is issued against that land, building or part thereof except with respect to new construction, additions or repairs completed after the certificate was given and except where a change in ownership or use results in a change in liability to tax.

No tax increases without notice

208(8)

Notwithstanding the power of the City Assessor to correct errors or omissions, no change, addition or correction shall be made that has the effect of rendering any person liable for increased taxes or for taxes in respect of property or premises for which that person was not previously liable, without the person being given reasonable notice, as directed by the board of revision, and an opportunity to be heard; and any such hearing shall be conducted and the decision of the board in the matter shall be given and be subject to further appeal in the same way in all respects as in the case of appeals against the assessment under Part 8 of The Municipal Assessment Act.

S.M. 1989-90, c. 90, s. 41; S.M. 1991-92, c. 15, s. 12; S.M. 1994, c. 15, s. 23.

By-laws re payment of taxes

209(1)

The council may pass by-laws in relation to realty and business taxes levied in a year

(a) fixing a date or dates, in the year in which the taxes are levied, as the date or dates on which the taxes are due, when the taxes are paid other than by instalments;

(b) providing that, in the year in which they are levied, taxes may be paid in instalments as permitted in the by-law, subject to such terms and conditions as are specified, and, when so provided, fixing the date or dates on which taxes are due, or prescribing the manner in which the date or dates are to be fixed;

(c) providing that, when taxes are paid other than by instalments, discounts at the rates prescribed in the by-law may be allowed on taxes that are prepaid by the dates specified in the by-law;

(d) providing that, when taxes are paid by instalments, discounts at the rates determined in the by-law may be allowed on instalments that are prepaid.

By-law may specify purpose of instalment

209(2)

A by-law under clause (1)(b) may provide that each instalment consist of the whole or part of the taxes levied for a particular purpose specified in the by-law and, if it does so, may authorize the tax collector to mail before July 31 of the year for which the taxes are payable, notices containing a statement and demand for payment of the instalment of taxes levied for the particular purpose specified in the by-law.

Restriction on discounts

209(3)

A prepayment under clause (1)(c) or (d) shall

(a) not be accepted with respect to a tax account if there are taxes in arrears on that account; and

(b) be applied to taxes for the current year only.

Application of prepayment

209(4)

A person who prepays taxes shall specify the tax account to which the prepayment is to be applied and the tax collector shall not apply the prepayment to any other account.

S.M. 1994, c. 15, s. 24.

Mailing of tax notice

210(1)

On or before July 31 in each year, the tax collector shall mail a notice containing a statement and demand for payment of the taxes levied for that year and any arrears of taxes.

Form of notice

210(2)

A notice referred to in subsection (1) shall be in a form approved by the minister responsible for The Municipal Assessment Act.

To whom notice sent

210(3)

A notice referred to in subsection (1) shall be sent to each person whose name appears on the tax roll or to that person's agent if the person whose name appears on a tax roll has given the name and address of an agent to the tax collector.

Contents of notice

210(4)

The statement and demand for payment of taxes shall contain or be accompanied by information as to when the taxes are required to be paid, when the discounts are allowed and when penalties are charged.

Entry of date of notice

210(5)

The tax collector shall enter the date of mailing the statement and demand for payment of taxes in the tax roll opposite the property or the name of the person taxed.

S.M. 1994, c. 15, s. 24.

210.1

Repealed.

S.M. 1991-92, c. 42, s. 24; S.M. 1994, c. 15, s. 24.

Non-payment of taxes after notice

211(1)

In case of non-payment of taxes levied on any of the companies who have property in the streets deemed to be land as provided in section 172, or engines, boilers, dynamos or other plant for generating, transforming or distributing power, electricity or gas, after the tax collector has mailed the tax notice and demand as required herein, on resolution of the council authorizing it, the tax collector may leave a notice at the office or chief place of business of the company in the city notifying the company that, in case the taxes so in arrears are not paid within three months after the date of the leaving of the notice at the company's office or place of business payment will be enforced by seizure and removal of the property of the company so defaulting which may be in the streets of the city or the plant and machinery.

Warrant may issue directing seizure

211(2)

Immediately on the expiration of the three months' notice, the tax collector may issue a warrant to a bailiff or constable, directing the bailiff or constable to seize and take possession of the property of the company so defaulting and remove it from the street and sell it after giving notice by advertisement for 20 days.

Bailiff to take possession and sell

211(3)

On receiving a warrant, the bailiff or constable shall forthwith take possession of such of the property of the defaulting company to which possession can be obtained, and shall sell it and return the proceeds to the tax collector, having first retained his own fees and charges, and the bailiff or constable may, in the execution of the warrant, employ such assistance as he shall consider necessary.

Rights of debtor

211(4)

Subsections 227(9) and (10) and subsections 229(2) to (4) apply with necessary modifications to a seizure and sale of property under this section.

Application

212(1)

This section applies to all taxes, including, without limitation, business tax and frontage tax for street improvements and other taxes levied by special rate.

Council may set penalties

212(2)

Council may by by-law

(a) fix the rate of interest to be paid as a penalty on taxes that are due and unpaid or prescribe the manner in which the rate of interest is to be fixed;

(b) provide for compounding the interest and prescribing the manner of compounding it;

(c) provide that the penalties be added to the taxes at a specified time or times.

212(3) and (4) Repealed, S.M. 1994, c. 15, s. 25.

Penalty applies in spite of appeals

212(5)

Notwithstanding an appeal from an assessment set forth in the assessment rolls, the penalty provided for herein shall apply to all unpaid realty or business taxes whether paid before or after the final disposition of the appeal; and in the event of a reduction in the assessment resulting from the appeal, the tax collector, in adjusting the taxes under section 208 of this Act, shall allow the taxpayer interest on any excess taxes paid, from the date they were paid, at the rate prescribed by regulation under clause 343(1)(c) of The Municipal Act.

S.M. 1989-90, c. 52, s. 6; S.M. 1994, c. 15, s. 25; S.M. 1996, c. 58, s. 477.

Application of tax arrear payments

213

Where taxes are in arrear, the year's taxes longest in arrear shall be first paid, unless there be a bona fide dispute as to the taxes in any particular year. In such last mentioned case the taxes on the land for years not disputed shall be accepted.

Where land in tax arrear subdivided

214

If satisfactory proof is given to the tax collector, or to the treasurer if proceedings to sell the land have been commenced, that a parcel of land on which taxes are due has been divided or subdivided, he may receive the proportionate amount of tax chargeable on any of the divisions or subdivisions and leave the other divisions or subdivisions chargeable with the remainder; and the tax collector or the treasurer, as the case may be, may in his records divide any piece or parcel of land in arrears for taxes into as many parts as the necessities of the case may require.

Where plans of subdivision cancelled

215

Where a plan subdividing land or any portion thereof has been or may hereafter be cancelled, in whole or in part, the land which, before the cancelling of the plan comprised any lot or lots, block or blocks, and the adjoining one-half of any street or streets, lane or lanes, bounding and immediately adjoining it, shall be and is liable for and chargeable with the total amount of the arrears of taxes charged against the lot or lots, block or blocks, so included in the area of the lands affected by such cancellation, and it may be sold for non-payment of the taxes.

Accrued taxes a special lien

216(1)

The taxes accrued on land shall be a special lien on such land, having preference over any claim, lien, privilege or encumbrance of any party except the Crown, and shall not require registration to preserve it.

Lien not defeated

216(2)

No judicial proceeding, change of ownership, or other act or thing shall defeat such lien.

Lien for business tax

217(1)

The city shall have a first lien or charge on all the personal property of a person liable to the city for

(a) business tax; and

(b) tax levied upon or in respect of a leasehold interest in land, or in the right or interest in land of an occupier;

and the city may levy the tax, in respect of which a lien is given by this section, with costs, by distress or sale of the goods and chattels or the interest therein of the person who ought to pay the tax, wherever they may be found.

Priority in bankruptcy

217(2)

Except as otherwise provided, on any assignment for the benefit of creditors, made by or on the bankruptcy of any such person or on a receiving or winding-up order being made in respect of the person referred to in subsection (1), the lien shall be on all the personal property passing under the assignment, bankruptcy, receiving order or affected by the winding-up order and the city shall have priority over any and all other fees, charges, liens and claims whatsoever; and any disposal of such property may be made by an assignee, trustee, receiver or liquidator only on payment to the city of the amount of such tax.

Lien for business tax

217(3)

In the case of a distress for business tax all personal property in and on premises in respect of which the occupant has been assessed by way of business assessment, excepting as provided in subsection 227(4) shall be charged with the tax due while the occupant is so in possession, and the tax shall take priority over every other lien or claim; and the property may be levied upon by distress and sale as provided in section 227 for non-payment of taxes, but no distress or sale shall be made of goods or chattels the property of any person other than the person liable to pay the taxes if that person claims the goods and chattels.

Goods and chattels liable

217(4)

The restriction on the distress and sale of goods and chattels the property of a person other than the person liable to pay the taxes does not apply to the interest of the person so liable in any goods and chattels in the possession of the person under a contract for purchase, or by which the person may or is to become the owner thereof on the performance of a condition.

Sale of business

217(5)

Where the person taxed sells the business in respect of which the tax was levied, all the personal property passing by the sale continues, as against the immediate purchaser, to be subject to the lien and charge for any tax levied, and is liable to seizure and sale therefor.

Sheriff to pay taxes on notice

218

Where personal property subject to a lien for taxes, or liable to be seized for taxes as in this Part provided, is under execution or attachment or has been seized by the sheriff or a bailiff of the Court of Queen's Bench or by a landlord or landlord's bailiff, or by a person who has taken possession of the property by virtue of default under a security agreement, or by any other person or is claimed by or is in possession of any receiver or assignee for the benefit of creditors or trustee in bankruptcy, or is claimed by or is in the possession of a company in respect of which a liquidator has been appointed, or where such property has been converted into cash and is undistributed, it shall be sufficient for the tax

collector to give the sheriff, bailiff, landlord, receiver, assignee, trustee or liquidator or other person notice of the amount of tax due, and in such case, notwithstanding the provisions of any other Act, the sheriff, bailiff, landlord, receiver, assignee, trustee, liquidator or other person shall pay the amount to the tax collector in preference and priority to any other and all other fees, charges, liens and claims whatsoever; except that in the case of a seizure by a landlord's bailiff, the legal fees of the bailiff, based on a seizure for an amount equal to the amount of the tax may be deducted.

Personal property of bankrupt liable

219

Personal property in the hands of a receiver, assignee, trustee or liquidator, as hereinbefore mentioned, shall be liable only for the taxes of the assignor, bankrupt or company which is being wound up and for the taxes levied in respect of the premises in which the goods were at the time of the assignment or winding-up order and thereafter levied in respect of the premises while the receiver, assignee, trustee or liquidator occupies the premises or while the goods remain therein.

Wages to have priority

220

Wages, in respect of services rendered to the person owing such business taxes during three months before the date when personal property passed from the person's possession, shall be payable to those entitled to the wages in preference and priority to the taxes.

Evidence of tax debt

221

Taxes, whether business or general, together with penalties for default in payment as provided for in section 212, may be recovered with costs in any court of competent jurisdiction in the province as a debt due to the city from any person by whom they are payable or in whose name they are assessed, in which case the production of a copy of so much of the tax collector's roll as relates to the taxes payable by such person, purporting to be certified by the tax collector as a true copy, shall be sufficient evidence of debt.

What property may be levied on

222

Any taxes may be recovered and may be levied on any real or personal property.

Assets insufficient to cover tax

223(1)

No person shall in any year carry on any business subject to business tax if the person is in default in the payment of any business tax assessed against the person for the next preceding year or part thereof, or of any licence or other fee in lieu of business tax for which the person is liable in respect of the next preceding year or any part thereof, and the city has issued a warrant of distress for any such tax or fee due by the person and no sufficient distress has been found from which the amount owing, including the cost of distress and sale, can be levied.

Each day's breach a separate offence

223(2)

Every day in which any person carries on business contrary to subsection (1) shall constitute a separate offence.

Lessee required to pay rent to city

224(1)

Where taxes are due on or with respect to property occupied by a tenant, the tax collector may give the tenant notice in writing requiring the tenant to pay to the city the rent as it becomes due, from time to time, to the amount of the taxes due and unpaid and costs, and if the tenant fails or neglects to pay rent to the tax collector, the amount thereof may be recovered with costs in any court having jurisdiction, as a debt due by the tenant to the city; and the city may, subject to the exemptions provided by The Landlord and Tenant Act, levy the amount of the rent with costs by distress and sale of the goods and chattels of the tenant.

Effect of payment by tenant

224(2)

Payment by the tenant pursuant to the demand for recovery of the rent by the city shall have the same effect, as between the tenant and the landlord, as if the rent so paid or recovered had been paid by the tenant directly to the landlord, or other person entitled to it.

Action to recover rent

224(3)

If the tenant of property pays a tax levied thereon, the tenant shall, unless the contrary is agreed to, have a right of action against the owner for the recovery, with interest and costs, of the amounts paid, or the amount may be retained and deducted by the tenant out of any rent or other sum due or accruing due for the use or occupation of the property.

Other methods of collecting tax

224(4)

Nothing in this section shall prevent or impair any other remedy for the recovery of the taxes.

Insurance monies applied to taxes

225(1)

When real property is damaged or destroyed by fire, lightning or explosion and taxes are unpaid on the property, or it has been sold for taxes and the city or the sinking fund trustees of the city is the holder of the tax sale certificate, the amount payable to a person under a policy of insurance on the property shall, to the extent of the unpaid taxes against the property, as well as an amount necessary to redeem the property from tax sale, be paid by the insurer on demand to the city or the sinking fund trustees, as the case may be, and in default the city or the sinking fund trustees, as the case may be, may sue for and recover from the insurer in a court having jurisdiction, the unpaid taxes and an amount necessary to redeem the land from tax sale.

Application of insurance monies

225(2)

When personal property subject to a lien for business tax is damaged or destroyed by fire, lightning, or explosion and business taxes are unpaid, the amount payable to a person under a policy of insurance on the personal property shall, to the extent of the unpaid taxes against the property be paid by the insurer on demand to the city, and in default the city may sue for and recover the unpaid taxes from the insurer.

Limitation on insurance monies

225(3)

Subsection (1) shall only apply to the extent of the amount of insurance money not used or to be used in or toward rebuilding, reinstating or repairing the property damaged or destroyed, or in or toward acquiring, setting up and repairing another building on the same site to take the place of the building totally or substantially destroyed by fire, lightning or explosion.

Insurer to notify tax collector

225(4)

The insurer shall, within 48 hours after receiving notice of loss under a policy of insurance on any real property or personal property subject to business tax in the city, notify the tax collector by registered mail of such notice of loss and in such case shall not be liable as hereinbefore set forth unless demand for the taxes and amount, if any, required to redeem the property from tax sale be made by the city or sinking fund trustees within two weeks of such mailing.

Building not to be removed if taxes unpaid

225.1(1)

No person shall, without the prior consent of the tax collector, remove a building from land on which it is situated if the taxes on the building or land and penalties are unpaid.

Transfer of taxes

225.1(2)

If

(a) the taxes and penalties are unpaid on a building or on the land on which it is situated; and

(b) it is removed from that land to other land without the prior consent of the tax collector;

the tax collector may transfer the unpaid taxes and accrued penalties to the other land, and this Act applies as if the taxes had originally been levied on that other land with such modifications as the circumstances require.

S.M. 1994, c. 15, s. 26.

Taxes imposed on January 1

226

Taxes or rates levied for a year are imposed on January 1 of that year.

S.M. 1994, c. 15, s. 27.

Distress and sale for taxes

227(1)

When a person neglects to pay general taxes for 30 days or business tax forthwith, after the mailing to the person, or to the agent of the person, of the notice required by this Act, the city shall have the right to levy the taxes, with costs, by distress and the sale of the goods and chattels, or of the interest of the person in the goods and chattels.

Sale and right of seizure

227(2)

In the event of the sale by the person assessed, of the business in respect of which the assessment has been made, all the personal property passing by the sale shall, as against the immediate purchaser, continue to be liable to seizure and sale.

Business tax not charge on land

227(3)

The business tax shall not be a charge on the land or building occupied, but the tax is levied in lieu of a tax on personal property.

Goods on assignment or for storage

227(4)

No goods in the possession of the person taxed for the purpose only of storing or warehousing them or of selling them on commission or as agent shall be levied on or sold or subject to a lien or charge for taxes.

Levy to be made by tax collector

227(5)

The levy mentioned herein shall be made by the tax collector of taxes, or the deputy tax collector, or a person appointed by either of them under hand and seal, who may levy, not only for the taxes and arrears, but also for the costs, on the same scale as provided under The Distress Act.

Notice of sale

227(6)

Notice shall be given by poster posted up in at least four of the most public places of the city, when and where the sale of goods and chattels distrained is to be made, giving at least eight days' public notice of the time and place of sale and of the name of the person whose property is to be sold, if known by the tax collector, or by publication of an advertisement containing the above mentioned particulars in one issue of a newspaper published in the city.

Sale at public auction

227(7)

At the time named in the notice, the tax collector, or an agent of the tax collector, shall sell at public auction the goods and chattels distrained, or so much thereof as may be necessary.

Right of entry of seizing officer

227(8)

When goods and chattels are enclosed or supposed to be enclosed by doors of houses, barns or outbuildings, cupboards or other closed places, whether enclosed by wall, fence, gate or otherwise, the seizing officer may open them, or cause them to be opened, in the presence of two witnesses, with all necessary force to effect the opening.

Disposal of surplus monies from sale

227(9)

If the goods and chattels seized be sold for more than the whole amount of the tax levied for and the costs attending the seizure and sale, the surplus, on demand, shall be returned to the person entitled to it; and in case the surplus is not demanded, it shall remain in the hands of the treasurer, to be held for, and paid over on demand to, such person.

Surplus payable on demand

227(10)

If the surplus referred to in subsection (9) is demanded by the person entitled to it within six years following the sale, it shall be paid to the person together with interest at 5% per year calculated from the date of the sale; but, if the surplus is not so demanded, it is not recoverable from the city.

Goods offered to public competition

228

All goods and chattels sold under the authority of this Act for the payment of taxes or other dues shall be offered to public competition, but the goods and chattels, or any other description of property publicly sold for taxes, need not be sold by a licensed auctioneer.

Distress not mandatory

229(1)

In any case where right of distress against goods and chattels is given for taxes in this Act, distress shall only be permissive and not compulsory for the city.

Application re alleged default

229(2)

Any person whose goods or chattels have been distrained under this Act for alleged non-payment of taxes may, within 30 days of the distress or such further time as the court may allow, apply to the Court of Queen's Bench for an order under subsection (3).

Order of restitution, etc.

229(3)

Where, upon hearing an application under subsection (2), the court is satisfied that the applicant owes no arrears of taxes to the city or owes a smaller amount than the city has alleged, the court may

(a) order the return, if possible, of some or all of the distrained goods or chattels to the applicant; or

(b) order the city to make restitution to the applicant in an appropriate amount, including any monies reasonably expended by the applicant in applying for the order; or

(c) make such other order as is just under the circumstances.

No further assessment appeal

229(4)

Nothing in this section shall be construed to enlarge or extend the rights of any person to appeal an assessment as provided under Part 8 of The Municipal Assessment Act or as previously provided under Part 7 of this Act.

S.M. 1989-90, c. 90, s. 41.

List of land for tax sale

230(1)

Whenever the whole or portion of a tax on land has been due and unpaid for more than one year after December 31 of the year in which the rate was struck, the lands shall be liable to be sold for arrears of taxes unpaid on the lands, up to the time of the making up of the list for sale, and the costs of advertising; and the tax collector shall, as often as directed by resolution of the council, submit to the mayor the list of all or a portion of the lands within the city so liable to be sold for arrears of taxes, with the amount of arrears against each lot or lots, block or blocks, acre, part or parts of an acre, or number of acres, set opposite them.

Mayor to authenticate list

230(2)

The mayor shall authenticate the list by affixing his signature, and the clerk shall then affix the seal of the city, and the list shall then be given to the treasurer with a warrant under the hand of the mayor and the seal of the city, commanding the treasurer to levy upon the lands for the arrears due on the lands, with costs.

Lands to be advertised and sold

230(3)

The treasurer shall proceed to advertise and sell the lands included in the list.

No further enquiry

231(1)

The treasurer need not make inquiry, before effecting a sale of lands for arrears of taxes, to ascertain whether there is any distress on the land, nor shall the treasurer be bound to inquire into or form any opinion of the value of the land.

List of tax sale lands prepared

231(2)

The treasurer shall prepare a copy of the list of lands to be sold and shall include therein the proportion of costs chargeable on each parcel for advertising and shall cause the list to be published in one issue of The Manitoba Gazette.

Time for advertising

231(3)

The advertisement must be published in The Manitoba Gazette not more than 60 days and not less than 30 days preceding the day of sale.

Contents of advertisement

231(4)

The advertisement shall contain a notification that, unless the arrears of taxes and costs be sooner paid, the treasurer will proceed to sell the lands for taxes at the time and place named in the advertisement.

Description of land in advertisement

231(5)

Every advertisement shall specify the place, day and hour at which the sale will commence, and each lot or parcel of land, number of lots, block or blocks, acre, part or parts of an acre or number of acres, as the case may be, which shall be designated therein by a reasonable description or by stating the number of the registered instrument from which a description can be adduced or obtained, and the using of abbreviation for such description shall be sufficient if the lot or parcel of land can be distinguished thereby.

Where sale shall take place

232(1)

The sale shall take place at such place as the council shall by resolution or by-law appoint, or in the absence of such appointment, at such public place in the city as may be chosen by the treasurer.

Sale of land vested in Crown

232(2)

When the title to land sold for arrears of taxes is vested in the Crown, the deed therefor, in whatever form given shall be held to convey only such interest as the Crown may have given or parted with, or may be willing to recognize or admit that any person possesses under any colour of right whatever.

Omission from list

232(3)

Omission to include in the list any land liable for sale shall not be held to prevent the sale of the land on any future occasion for all arrears of taxes that may be due thereon.

Redemption of land improperly sold

232(4)

When it appears that land has been improperly sold for taxes, or if for any other reason council considers it expedient to direct the redemption of any land sold for taxes, the treasurer shall, on resolution of the council, redeem them.

Effect of redemption

232(5)

The redemption by the treasurer shall have the effect of restoring the land, including its liability to taxes, to the position in which it stood before being placed on the list for sale.

Redemption of lots assessed together

232(6)

When two or more parcels of land have been assessed together, they may be advertised and sold together; but the owner of any such parcel may redeem it within the time hereinafter provided, on payment of a proportionate part of the taxes and charges for which the parcels were sold, together with a proportionate part of the interest or penalty required to be paid on the redemption of them.

Adjourned sale

232(7)

If at any time appointed for the sale of the land no bidders appear, or the bidding in the judgment of the treasurer is not satisfactory, or the sale cannot be finished during the day fixed for the sale, or for any other reason, the treasurer may adjourn the sale from time to time, from the date fixed for the sale or from the date of the last adjournment.

Land to be sold to highest bidder

232(8)

At the place and time appointed for the sale of the land, and if the arrears of taxes and costs have not been previously paid or collected, the treasurer shall offer the land for sale by public auction, and in doing so the treasurer shall make and declare the amount stated in the last amended list in his hands, plus the penalties to date of sale, as the arrears of taxes due, together with the costs, and shall then sell them to the highest bidder or to a person who is willing to take it, there being no higher bidder, but subject to redemption as hereinafter provided; and the amount of arrears of taxes stated in the advertisement, plus the penalties to date of sale, shall in all cases be held to be the correct amount due.

Offer to sinking fund trustees

233(1)

Notwithstanding anything elsewhere contained in this Act, the treasurer may, at the place and time appointed for the sale of land, and if the arrears of taxes and costs have not been previously collected, and before offering the land for sale by public auction, sell the land in one parcel to the sinking fund trustees of the city for the amount of arrears of taxes and costs against the land; and the trustees shall have power, subject to the limitation provided in this Act as to the amount of investment, to purchase them at such price, but the sale shall be subject to redemption as provided in this Act, and shall, except in so far as otherwise specifically provided, be subject to the other provisions of this Act relating to the sale of land for arrears of taxes in so far as they may be applicable.

Certificate of treasurer

233(2)

The treasurer, after selling the lands to the sinking fund trustees shall, on receipt of the price and without any additional charge, give a certificate of sale under his hand and the seal of the city in the following form or the like effect:

I hereby certify that, under the provisions of The City of Winnipeg Act, I have this date sold for arrears of taxes and costs to the Sinking Fund Trustees of The City of Winnipeg those certain pieces or parcels of land and premises situated in The City of Winnipeg, in Manitoba, specified and described in the annexed schedule, which shall be deemed to form a part this certificate, for the price or sum of $           being the total amount of arrears of taxes and costs due on the land.

Dated this       day of           , 19  .

(This must be the actual date of sale.) ________________________________

Treasurer of The City of Winnipeg.

Schedule annexed to certificate

233(3)

The schedule to be annexed to such certificate of sale may be in the following form, or to the like effect:

SCHEDULE

Schedule of land sold for arrears of taxes and costs by The City of Winnipeg to the Sinking Fund Trustees of The City of Winnipeg, under the provisions of The City of Winnipeg Act referred to in certificate of sale dated the      day of         , 19  .

Schedule amended as parcels redeemed

233(4)

The schedule may consist of a series of sheets, each including one or more parcels of land and

(a) when any parcel or portion of a parcel of land is redeemed the treasurer shall, on the production of the certificate of sale, make an entry or notation on the sheet on which the parcel or portion of a parcel is entered, showing the date of redemption, and shall delete the parcel or portion of parcel from the sheet, all such notations and deletions being made and initialled by the director of finance;

(b) when all the parcels entered on the sheet are redeemed the treasurer shall remove the sheet from the schedule, and the schedule shall show and include from time to time only those parcels which have not been redeemed within the period of two years from the date of sale.

Land may be sold in parcels

234(1)

The treasurer may offer the land for sale in different lots or parcels.

Sale of subdivided land

234(2)

When land liable to be sold for taxes has been subdivided so that different persons are the owners of different portions of a single lot or parcel, the treasurer may offer the land for sale in accordance with the divisions of them which represent the actual ownership, so that the land of each separate owner shall be separately offered for sale.

Lots assessed in parts

234(3)

When a single lot or parcel of land is owned by different parties and assessed in separate parts or portions, each separate part or portion may be sold for the taxes in arrears thereon respectively.

Land sold for less than amount due

235(1)

If the land, when put up for sale, will not sell for the full amount of arrears of taxes and costs, the treasurer may then and there sell for any sum the treasurer can realize, and shall accept such sum as full payment of arrears of taxes and costs.

Owner must pay full arrears

235(2)

Where land is sold for less than the full amount of arrears of taxes and costs, the owner of the land so sold shall not be at liberty to redeem them except on payment to the treasurer of the full amount of arrears of taxes and costs, together with the additional penalties for redemption.

Purchaser to receive purchase money

235(3)

In the event of redemption as aforesaid, the purchaser shall be entitled to receive from the treasurer the amount of his purchase money with the additional penalties thereon and on the taxes paid by the person redeeming, as provided by this Act.

City may purchase at tax sale

235(4)

The city may, at such sale, bid up to the amount due thereon for arrears of taxes and costs, and may become the purchaser thereof or of any number of lots advertised for sale.

Prior right of city to purchase

235(5)

The city has a prior right to bid up to the amount due thereon for arrears of taxes and costs and to become the purchaser thereof even although a greater sum than the arrears of taxes and costs is offered by another bidder.

Notice to indicate intention

235(6)

Where the council proposes to exercise the prior right of the city as provided in subsection (5) and become the tax purchaser of any of the land, the tax sale advertisement required under this Part shall contain a notification to that effect and shall identify the land in respect of which the city intends to exercise its prior right.

Purchase money need not be paid

235(7)

Where the city is declared the purchaser, it shall not be necessary for any payment of the purchase money to be made, and in such case a certificate of sale shall be issued to the city by the treasurer, and so far as may be, the provisions of this Act with reference to redemption shall apply to such sales.

Selling certificate of sale

235(8)

The city may at any time sell and transfer the certificates, but in no case shall a certificate be sold for less than the land was bought in for by the city.

Continuing liability to assessment

235(9)

Until the time for redemption as herein provided has elapsed, the land so purchased by the city or by the sinking fund trustees shall continue liable to assessment and taxation in the name of the former owner as if it had not been so purchased.

Purchaser to pay arrears and costs

236(1)

If on a sale for arrears of taxes the land is sold for a greater sum than the arrears of taxes and costs, the purchaser shall only be required to pay at the time of sale the amount of the arrears and costs, and the balance of the purchase money shall, in case the land is not redeemed from tax sale, be paid to the treasurer within one month after the district registrar notifies the tax sale purchaser that he is prepared to issue a certificate of title as provided for in this Act.

When balance to be paid

236(2)

If the balance of purchase money is not paid by the purchaser or the assigns of the purchaser within the time prescribed in subsection (1), the purchaser and assigns of the purchaser forfeit all claim to the land and to a certificate of title for the land, and to the sum paid at the time of sale, or later for taxes, costs or otherwise, and the land shall cease to be affected as if it had been redeemed.

Certificate given where balance paid

236(3)

If the balance is paid, the treasurer shall, on demand by the person paying, and on payment to the treasurer of a fee of 50 cents, give the person a certificate over the signature of the treasurer showing the payment, and the treasurer shall, on demand by a person whose land has been sold for taxes, or by anyone interested in the balance, and on payment to the treasurer of a fee of 50 cents, give the person a certificate showing whether the balance is paid in and, if paid in, the amount of the payment.

Certificate evidence of payment

236(4)

A certificate of payment issued hereunder shall be sufficient evidence of the payment in proceedings in the land titles office.

Resale

237

If the purchaser of a parcel of land fails to pay to the treasurer immediately, on account of the purchase, the amount claimed for arrears of taxes and costs, or such lesser sum as the purchaser may have purchased for, the treasurer may forthwith again put up the property.

Certificate of treasurer

238(1)

The treasurer, after selling any land for taxes, shall, without additional charge, give a certificate under his hand and the seal of the city in the following form, or to the like effect:

I hereby certify that, under the provisions of The City of Winnipeg Act, I have this day sold for arrears of taxes and costs, to A.B., of the            of            in the            of            that certain piece or parcel of land and premises situate in The City of Winnipeg, in Manitoba, and being composed of (describe the land), for the price or sum of            dollars.

Dated this       day of           , 19  .

(This must be the actual date of sale.) ______________________

Treasurer of The City of Winnipeg.

Certificate modified

238(2)

Where the land has been sold for more than the amount of taxes as advertised, the above certificate shall be modified by leaving out all after the description of the land and before the dating clause, and inserting instead the following:

For the price or sum of            dollars, of which the sum of            dollars, being the amount of arrears of taxes and costs for which the land was sold, has been received, and the balance shall be paid to the treasurer within one month after the district registrar notifies the tax sale purchaser that he is prepared to issue a certificate of title for the land, on being satisfied that the purchase money therefor has been paid in full.  In case the balance is not paid within the time required, all claims to the land and to the money already paid shall be forfeited by the holder hereof.

Certificate may be assigned

238(3)

A certificate provided for in subsection (1) may be assigned by endorsement on the back or on a paper attached to it, in the following form, or to the like effect:

I hereby assign and transfer this certificate (or the attached certificate or certificates) to           .

and the assignment shall be signed by the person in whose favour the certificate is issued, or by any subsequent assignee.

Rights of assignee

238(4)

The production of a certificate so transferred shall entitle the assignee to all the rights of the original holder, both as to land and to the redemption money, and for the purposes of this Act the assignee shall be deemed to be the purchaser of the land described in the certificate issued at the sale.

Tax purchaser to assign rights

238(5)

At any time before the issue of a certificate of title for tax sale land, a person who has an interest in, or charge on, the land may require the tax purchaser to assign to the person the tax sale certificate and all rights under the certificate and in the land.

Person having right to assignment

238(6)

The right to require an assignment belongs to, and may be enforced by, each person having an interest or charge; and as between persons having interests or charges, the requisition of a person who has the prior interest or charge prevails over the requisition of a person who has a subsequent interest or charge.

Evidence to be submitted

238(7)

Before being obliged to assign a tax sale certificate, a tax purchaser is entitled to demand an abstract of title, or certificates, showing the state of the title and the various registrations, and also proof, by statutory declaration, of the existence of the interest or charge claimed by the person making the requisition.

Amount payable

238(8)

The amount that the person having an interest in, or charge on, the land shall be obliged to pay for the assignment is the amount required to redeem the land at the date of the assignment, together with the costs incidental to the assignment, to be taxed by the district registrar.

Assignment of tax sale certificate

238(9)

Notwithstanding anything in this Act or in any other Act of the Legislature, at any time before the issue of a certificate of title for tax sale land the tax purchaser may assign to any person the tax sale certificate and all rights under the certificate and in the land.

Application to court

238(10)

Whether or not a tender of the amount mentioned in subsection (3) is first made, the tax purchaser or a person who has an interest in, or a charge on, the land may apply to a judge of the Court of Queen's Bench in respect of a requisition made or question arising under this section.

Notice to third person

238(11)

Where, on an application, it appears that a third person is, or may be interested in the matter, the judge may require notice to be given to that person so that the person may be bound by the order made.

Order of judge

238(12)

The judge may hear and determine the matter in a summary way, and may make an order directing payment into court, or a tender and the execution of an assignment of the tax sale certificate and all rights thereunder and in the land, or such other order as appears just; and the judge shall order how, and by whom, all or any of the costs of the application shall be borne and paid.

Purchaser has rights of an owner

239(1)

The purchaser, including the city purchasing, shall on receipt of the certificate of sale from the treasurer become the owner of the land so far as to have all necessary rights of action and powers for protecting it from spoilation or waste, until the expiration of the term during which the land may be redeemed, but the purchaser shall not, nor shall the purchaser permit any other person to, injure or commit any waste of the land.

Right to pay taxes

239(2)

The purchaser shall not be liable for damage done without his knowledge to the property during the redemption period, and shall have the right to pay taxes on the land after the expiration of 60 days from the date on which the taxes are demanded by the tax collector and to be reimbursed for the taxes, as provided in this Act.

Right to enter unoccupied land

240(1)

When land is sold at a tax sale to the city or the sinking fund trustees of the city, the city or the trustees shall have the right, in case the land becomes wholly unoccupied during the redemption period, to enter into possession thereof and from time to time rent it and expend such monies as may be reasonably necessary to keep any buildings thereon in repair, or to secure it against spoilation or waste, or to place a caretaker in charge, the expenses thereof to be deducted from any rent received or added to the taxes thereon, but the net revenue after such deductions shall, in the event of the land being redeemed, be a credit to the owner on account of the monies required to redeem.

Proceedings to collect for waste

240(2)

If a person commits waste on land purchased by the city or the sinking fund trustees, the tax purchaser may serve a notice on the person committing waste, complaining thereof and requiring the person to appear before a judge of the Court of Queen's Bench to answer the complaint, and the judge shall hear the complaint and may order the person committing waste to restore the land and replace any property removed from it, or to pay to the tax purchaser the amount of damage caused to the land and the value of property removed, together with costs, forthwith or at such times and in such amounts as the judge determines; and in default of payment the judge may order the distress and sale of the goods and chattels of the person to realize the amount, together with the additional costs occasioned thereby.

Statement to be signed by purchaser

241

Every tax purchaser, at the time of sale, and before being given the certificate of sale, may be obliged to sign a statement setting out the tax purchaser's full name, occupation and post office address, and the statement shall be preserved by the treasurer with the other books, documents and papers connected with the sale.

Remission of taxes

242

Except for local improvement charges, the council may, by by-law, cancel in whole or in part any taxes or any debt or monies owing to the city.

Return made to district registrar

243(1)

The treasurer shall, within one month after a sale of land for taxes has been held by the city, return to the district registrar a statement certified by the treasurer showing all land that was sold at the sale.

District registrar may provide form

243(2)

The district registrar may provide a form for the use of the treasurer under subsection (1), and may include in the form any particulars not provided for by the subsection, and the treasurer shall be bound to fill up and return the form to the district registrar within the required time.

Grant of certificates, and fee

244(1)

The district registrar shall have the right to grant certificates based on the statements, and to charge a fee of 25 cents for each certificate not containing more than five lots or parcels, and a further fee of 10 cents for every additional 10 lots of parcels, or fractions thereof.

Liability of district registrar

244(2)

The district registrar shall be liable in damages for any error in any such certificate and the Minister of Finance shall pay all judgments recovered against the district registrar on account of such liability.

Liability of city

244(3)

The city shall be liable to the district registrar or to the assurance fund for all losses and damages sustained on account of incorrect certificates given by the district registrar as the result of an error in the statement furnished by the treasurer.

S.M. 1996, c. 59, s. 109.

Redemption of land sold at tax sale

245(1)

The owner of any land which is sold for non-payment of taxes or costs, or the heirs, executors, administrators, successors or assigns of the owner or any other person or the city on his or their behalf may within one year from the day of sale, redeem the land by paying or tendering to the treasurer the following monies:

(a) the amount originally paid by the tax sale purchaser and any subsequent taxes paid by that person on the lands, and a sum by way of penalty calculated at 10% of the total of the full amount for which the land is advertised and sold;

(b) a penalty at a rate per month fixed by by-law of council for each month elapsed since the date of sale to the date of redemption on the original amount and on the subsequent taxes paid by the tax purchaser on the lands;

(c) a sum fixed by by-law of council for notice of redemption to the purchaser.

Accrued taxes to be collected

245(2)

Where the tax sale purchaser pays any taxes accrued subsequent to the taxes for which the land was sold, the party redeeming the land shall also pay to the treasurer the amount of the subsequent taxes so paid by the tax purchaser together with an additional sum by way of penalty which shall be computed on the amount of the subsequent taxes at the percentage rate provided in subsection (1) as applicable to and payable on the arrears of taxes and costs for which the land was sold.

Arrears subsequent to tax sale

245(3)

Before giving a certificate of redemption, the treasurer shall demand from the parties so redeeming, all arrears of taxes on the land subsequent to the taxes for which the land was sold.

Treasurer to give certificate

245(4)

The treasurer shall give the party so redeeming a certificate of redemption, under the hand of the treasurer, which shall be evidence of the redemption and may be registered in the land titles office without an affidavit of execution and may be in the following form:

I hereby certify (describing the land), sold for taxes on the       day of           , 19  , was this day redeemed by            on behalf of           , and that I have received from           , in full payment of the redemption, the sum of            dollars.

Dated this       day of           , 19  . ___________________________________

Treasurer of The City of Winnipeg.

Certificate in duplicate

246

The certificate shall be made in duplicate, and one of them shall be kept in the office of the treasurer.

Date of sale

247

For the purpose of this Act, the day of sale shall be the day on which the sale is advertised to take place, without reference to an adjournment or adjournments; and a lot or parcel of the land sold may be redeemed by payment of a proportionate amount of the arrears of taxes, costs and penalties, if the land sold was composed of more than one lot or parcel according to a survey or plan; and this section shall apply as well to redemption taking place through the district registrar as through the treasurer.

Rights of purchaser cease

248

From the time of payment of the full amount of redemption money as required in this Act, all rights and interests of the purchaser in the land shall cease.

Notice of redemption

249

The treasurer immediately after the redemption of any land, and after deducting by way of penalty a sum calculated at a percentage rate of 10% on the total of the full amount for which the land was advertised and sold, shall notify the purchaser, or the assignee of the purchaser, of the redemption by letter mailed, prepaid and registered, to the purchaser at his post office address, if any, as given in the statement signed by the purchaser at the time of the sale.

Payment to applicant entitled

250

The treasurer shall, on delivery of the certificate of sale for taxes and assignment thereof, if any, pay the redemption money or the portion that the applicant may be entitled to, and in case of the loss of the certificate the redemption money, or so much of the money as the applicant is entitled to, may be paid over on security that is satisfactory to the council.

Land redeemed sold to sinking fund

251

Where land redeemed is sold to the sinking fund trustees, the trustees shall produce to the treasurer the certificate of sale in which the land is included, and after making the appropriate notations and deletions on the schedule, showing the date of the redemption, the treasurer shall pay to the trustees the redemption money or the portion of it that the trustees may be entitled to receive.

Sales set aside

252

When sales of land for arrears of taxes are set aside or declared illegal or void, the amount paid by the purchaser at the sale, and subsequently for taxes or otherwise, shall be a lien on the land and payable by the owner to the tax purchaser or to a proper representative of the tax purchaser.

Treasurer's return

253

If the land is not redeemed within one year from the date of sale, the treasurer shall, immediately after the expiration of one year, forward to the district registrar a return, certified under the hand of the treasurer, showing

(a) all land that was sold at the sale and not redeemed;

(b) the persons to whom the land was sold;

(c) the amount of taxes and costs for which the land was sold;

(d) the taxes paid by the tax purchaser since the sale and before the expiration of the one year; and

(e) such other information as the district registrar may require.

Validity of certain facts

254

The return to the district registrar shall, in actions or proceedings in the courts, and for the purpose of proving title under The Real Property Act, except as hereinafter provided, be conclusive evidence of

(a) the validity of the assessment of the land;

(b) the levy of the rate;

(c) the sale of the land for taxes and all proceedings leading up to the sale; and

(d) that the land was not redeemed at the end of the period of one year.

Redemption before issue of title

255(1)

Notwithstanding anything to the contrary in this Act, a person having an interest in a parcel of land included in the return to the district registrar, or a person on behalf of the person, may at any time after one year from the date of the sale and before the issue of title pursuant to the sale, redeem the parcel of land by paying to the district registrar

(a) the amount originally paid by the tax sale purchaser and any subsequent taxes paid by the tax purchaser on the land, and a sum by way of penalty calculated at 10% of the full amount for which the land was advertised and sold;

(b) a penalty at a rate per month fixed by by-law of council for each month elapsed since the date of sale to the date of redemption on the original amount and on the subsequent taxes paid by the tax purchaser on the land;

(c) the costs which the applicant has been put to in proceeding to obtain title, including attorney's fee, if any, and all fees due to the district registrar with respect to the application and redemption, including those amounts that may be deducted by the district registrar under subsection 257(1), which costs and fees may be fixed and taxed by the district registrar, whose decision shall be final.

District registrar may issue title

255(2)

On the redemption by a person other than the registered owner taking place, the district registrar may proceed with the application and issue title thereunder to the person that the district registrar may find entitled thereto, in the same manner as if the application had been made by the person so found entitled.

Payment of later taxes

255(3)

The district registrar shall not at any time authorize or permit the redemption of any land from a tax sale unless the person wishing to redeem the land produces to the district registrar a receipt showing that all taxes due and payable in respect of the land subsequent to the tax sale, or latest tax sale, other than taxes owing for the current year, are paid.

Redemption by instalments

255(4)

Notwithstanding section 245 and subsection (1), but subject to subsection (5), the city, if authorized by by-law, may e ter into an agreement in writing with an owner of, or a person who has an interest or estate in, or a charge on, land that has been sold for taxes, for the redemption of the land from the tax sale and the payment of all taxes payable in respect of the land subsequently accrued to the date of the agreement and during the currency of the agreement, by instalments.

Provisions of agreement

255(5)

An agreement made under subsection (4) shall provide that all monies paid to the city under the agreement become the property of the city, even if the land is not completely redeemed from tax sale and even if the subsequent taxes accrued and payable up to the date of the agreement and the taxes annually charged against the land during the currency of the agreement, are not fully paid, and shall also provide

(a) for the payment by the owner on or before

(i) December 31, or

(ii) the date fixed by by-law under subsection 772(2) (fixing of earlier date) of The Municipal Act,

of the year in which taxes are levied, of the taxes annually levied against the land during the currency of the agreement; or

(b) for the payment by the city, on or before

(i) December 31, or

(ii) the date fixed by by-law under subsection 772(2) of The Municipal Act,

of the year in which taxes are levied, of the taxes annually levied against the land during the currency of the agreement and for the addition of the amount so paid by the city to the amount to be paid by the owner to redeem the land from tax sale.

Copy of agreement to L.T.O.

255(6)

Where an agreement is entered into under subsection (4), the treasurer shall forward a copy of the agreement to the district registrar, who shall enter in the records of the land titles office a memorandum that the agreement for redemption has been made.

Certificate of redemption to L.T.O.

255(7)

Where redemption from tax sale is effected in any manner except as provided in section 245 or subsection (1), the treasurer shall certify the fact in writing under the seal of the city to the district registrar and the district registrar shall enter, in the records of the land titles office, a memorandum that the land is redeemed from the tax sale and the memorandum is binding on the city notwithstanding any error in the certificate given by the treasurer.

Effect of default under agreement

255(8)

Where default is made under an agreement made under subsection (4), the tax applicant, before title issues in the tax application, shall file with the district registrar a statement showing the amounts paid under the agreement and the district registrar, to permit the remedying of the default and the reinstatment of the agreement, may postpone the issue of title to the tax applicant for any period of time not exceeding one year after the date when default is made.

Where redemption not complete

255(9)

Any payment made to the city, before or after the coming into force of this Act, on account of redemption of land from tax sale made without an agreement as provided in this section is the property of the city even if redemption from the tax sale is not effected.

Power to assign tax sale certificate

255(10)

Notwithstanding the making of an agreement under this section for the redemption of land from tax sale and the payment of subsequent taxes by instalments, the city may assign the tax sale certificate and all its right thereunder and in the land to any person, but the assignee thereof shall observe and perform all the provisions of the agreement for redemption, required to observed and performed by the city.

Saving

255(11)

The making of an agreement under this section for redemption of land from tax sale and the payment of subsequent taxes does not, where default is made under the agreement, prejudice, alter or affect any remedy of the city to enforce payment of the taxes.

S.M. 1993, c. 2, s. 20.

Proceedings after redemption

256

The district registrar shall enter in a register a memorandum indicating the redemption of land or parcel of land, and the land or parcel shall accordingly stand redeemed from the time of the payment, and the district registrar shall forward to the treasurer a notice stating that the land or parcel has been redeemed.

Registrar to pay balance

257(1)

The district registrar shall deduct from the payment made to him any fees due him, and forthwith pay the balance to the tax purchaser or the assignee of the tax sale certificate on demand, provided that no payment of any redemption money shall be made by the district registrar unless and until the original certificate or purchase is surrendered to the district registrar, but in case of the loss of the certificate the redemption money may be paid on security being given satisfactory to the district registrar.

Money not subject to attachment

257(2)

While the monies or any portion of them remain in the hands of the district registrar, they shall not be subject to attachment or garnishment proceedings.

Title to land by tax sale

258

Title to land by virtue of a tax sale shall be procured only in the manner hereinafter provided.

Tax purchaser's title application

259(1)

Any tax purchaser desiring to secure title to land purchased at a tax sale may make application to the district registrar at any time within two years after the date of the expiration of one year from the day of sale, and the application shall in all respects be deemed to be, and shall be dealt with by the district registrar, as an application to bring land under The Real Property Act, or for a transmission under that Act, as the case may be; and, subject to subsection (7), if the tax purchaser fails to make application within two years, the tax purchaser shall forfeit all claim as tax purchaser to the land or to the part of the land as may not be applied for, as well as to the amount paid thereon at the time of sale, or for subsequent taxes, and the land, or the part of land, shall then cease to be affected by the sale as if it had been redeemed.

City or sinking fund may sell

259(2)

The city or the sinking fund trustees may, whether before or after making application for title under this section, sell and transfer its interest in either the whole or portion of the land described in a certificate issued to it and assign its interest as tax sale purchaser in any land covered thereby, to any person.

Title to assignee

259(3)

The district registrar, on the filing of the assignment, shall proceed with an application previously made by the city or the sinking fund trustees as if the assignee had been the original applicant, and shall issue title to the land in the name of the assignee or the person to whom the assignee may by direction require the title to be issued.

Evidence of assignment

259(4)

An assignment by the city shall be valid if evidence by the signature of the mayor and treasurer and an assignment by the sinking fund trustees shall be valid if approved by the city.

Sale of portions

259(5)

When the interest of the city or the sinking fund trustees in a portion only of the land described in a tax sale certificate has been assigned, sold and transferred, it shall not be necessary for the assignee to file the certificate in the land titles office but the city or the sinking fund trustees shall produce it to the district registrar who shall endorse thereon a memorandum showing what portion of the land described in the certificate is affected by each assignment, sale or transfer.

Certificate filed in L.T.O.

259(6)

As soon as the city or the sinking fund trustees shall have assigned, sold or transferred all its interest in a certificate and the land covered thereby, the certificate shall be deposited and left at the land titles office to be filed.

Service by registered mail

259(7)

Where, on an application for title to any parcel of land, the value of the land shown by the then last revised assessment roll of the city is $10,000. or less, the district registrar shall not take notice of an irregularity in the tax rolls or in any of the proceedings relating thereto, but a certificate from the treasurer shall be furnished showing the years for which there were taxes due and in arrear for which the land was sold and the amount of the then last revised assessed value of the land, and the district registrar shall cause to be sent by registered mail to all persons appearing to be the persons who, other than the tax sale purchasers or their assigns, are interested in the land, a notice requiring them or any of them to contest the claim of the tax purchaser or redeem the land within the time limited by the notice, by paying the necessary amount for that purpose; and the notice shall be in the following form, or to the like effect:

THE REAL PROPERTY ACT AND THE CITY OF WINNIPEG ACT LAND TITLES OFFICE, DISTRICT OF WINNIPEG

The City of Winnipeg, or the Sinking Fund Trustees of The City of Winnipeg, has applied to be registered as owner, under the above Act, of the land described at the foot hereof, and the district registrar has directed notice of the application to be mailed to you as a person appearing to be interested. The applicants claim title to the land by

virtue of a sale of the land for taxes by the City of Winnipeg and you are hereby required to take notice that unless you redeem the land under the provisions of The City of Winnipeg Act or take other proceedings to stop the issue of a certificate of title to the applicants within three months from the date of mailing of this notice, a certificate of title will issue to the applicants or to persons whom they may appoint, and you will thereafter be forever estopped and debarred from setting up any claim to, or in respect of, the land. Particulars regarding redemption may be obtained at the office of the district registrar.

Dated at the Land Titles Office at Winnipeg, this       day of           , 19  .

Land referred to:

Deputy District Registrar,

Land Titles District of Winnipeg.

Effect of mailing notice

259(8)

The sending of the notice by registered mail to the person or persons appearing to be interested in the land, shall be deemed to be as good and sufficient service as if personal service had been effected on every such interested person or persons.

When title may issue to city

259(9)

All persons to whom the notice referred to in subsection (7) is sent, failing to comply with the requirements of the notice within the time limit, shall be forever estopped and debarred from setting up any claim to or in respect of the land referred to, and the district registrar shall register The City of Winnipeg, or other person claiming to be entitled thereto as the owner of the land, and shall issue a certificate of title therefor under The Real Property Act to the owner for such land or parcel thereof, and the certificate of title shall in every respect have the same effect as, and be considered to be, a certificate of title issued under The Real Property Act, and thereafter no person, except the City of Winnipeg or such other person or those claiming through or under the City of Winnipeg or such other person, shall be deemed to be entitled to the land included in the certificate of title or to any part thereof, or to any interest therein or lien thereon, whose rights in respect thereof accrued before the issue of the certificate of title.

No action for damages

259(10)

No action shall lie or be maintainable under The Real Property Act or any other Act for any damage that may accrue by reason of any of the provisions of subsections (7) to (9).

Extension of time for application

259(11)

Where an agreement for redemption of land from tax sale has been entered into under section 255, the time within which a tax sale purchaser of the land at the tax sale shall apply to bring the land under The Real Property Act or for transmission under that Act shall be extended for a period of two years after default is first made under the agreement.

S.M. 1991-92, c. 42, s. 25.

Withdrawal of application

260

When the city or the sinking fund trustees desires to withdraw an application for title filed by either of them, the district registrar may withdraw the application and cancel any memorials of the registration on receipt of a withdrawal under the corporate seal of the city or the sinking fund trustees, as the case may be.

Issue of title

261(1)

After the expiration of three months from the day of service of the last notice required to be served by or on behalf of the applicant, in cases where notice has been directed to be served, and in other cases after the expiration of three months, from the filing of the application, if the land is not redeemed, the district registrar, on being satisfied that the purchaser is entitled, subject to paying the balance, if any, of purchase money, to receive a certificate of title to the land comprised in the application or parcel thereof, shall notify the purchaser that the district registrar is prepared to issue a certificate of title under The Real Property Act to the applicant for the land or parcel on being satisfied, by the production of a certificate from the treasurer that the purchase money for the land has been paid in full by the purchaser, and shall, on being so satisfied, issue a certificate of title to the applicant, and the certificate of title shall in every respect have the same effect as, and considered to be, a certificate of title issued under The Real Property Act, and thereafter no person, except the tax purchaser or those claiming through or under the tax collector, shall be deemed to be entitled to the land included in the certificate of title or to any part of it, or to any interest therein or lien thereon, whose rights in respect thereof accrued before the issue of the certificate of title.

Onus on previous owner

261(2)

In any action brought against a district registrar for damages under The Real Property Act by any such person claiming to have been so rightly entitled before the issue of the certificate of title, and who has not been served with notice under this Act, or The Real Property Act, of the application for a certificate of title, it shall be incumbent on the person to prove that the land was improperly sold for taxes, and that the tax sale as regards the land was, or should be declared to be void.

Registrar not obliged to enquire

262

The district registrar shall not be obliged to ascertain or enquire into the regularity of the tax sale proceedings or any proceedings before, or having relation to, the assessment of the land.

District registrar to proceed

263

The return furnished to the district registrar by the treasurer shall be sufficient authority to justify the district registrar in taking proceedings as provided herein, and the district registrar shall be bound in all cases to proceed as provided above unless it is shown, to the satisfaction of the district registrar, that the land in respect of which the application is made for a certificate of title was not liable to the imposition of any portion of the taxes for which the land was sold, or that all the taxes have been paid.

Several parcels in one application

264

Where the city is the tax purchaser, it may apply for a certificate of title under this Act, and may include in one application any number of parcels according to the same survey or plan.

265

Repealed.

S.M. 1992, c. 5, s. 17.

Taxes accruing after sale

266(1)

After the expiration of two years from the date of sale, the tax purchaser may pay to the district registrar any arrears of taxes due on the land, on furnishing to the district registrar a statement of the treasurer showing the amount of such arrears.

Dist. Reg. to collect arrears

266(2)

Except where title is to issue in the name of the city, the district registrar shall, before issuing a certificate of title on a tax application, ascertain and collect all arrears of taxes due on the land and, when collected, shall forward them to the treasurer.

Title indefeasible

267

On title to a parcel of land issuing in the name of the city by virtue of the land having been sold for taxes, the title of the city to such land shall thereafter be indefeasible and the previous owner or owners shall have no further right to possession thereof or claim in respect thereto.

Building restriction covenants

268(1)

When land affected by building restriction covenants is sold for taxes, it shall be deemed to have been sold subject to the restrictions provided by such covenants, and when the title to the land shall be vested in the tax sale purchaser such title shall pass subject to the burdens and together with the benefits expressed or implied by the building restriction covenants.

City may remove caveats

268(2)

In the event of a certificate of title issuing, or that has already been issued, in the name of the city in respect of land sold for taxes subject to any building restrictions under agreements filed by way of caveat, or however otherwise arising, imposed, created, filed or registered, shown on the certificate, the city may, by by-law passed by a two-thirds majority of the council present, remove any such building restrictions and the filing of the by-law in the land titles office shall be authority for the removal of every such restriction and for the removal or cancellation of every caveat, memorial, document, instrument or covenant by which the restriction was created, reserved, evidenced, filed or registered in so far as it affects the land; provided that no by-law shall be passed until notice of it is mailed to each of the owners of the property covered by the caveat, at least 30 days before the passing of the by-law.

Notice required

268(3)

In addition to the requirements of subsection (2), no by-law shall be passed under subsection (2) unless notice thereof has been given,

(a) by publishing a copy thereof in at least two newspapers having a general circulation in the city each week for at least two weeks;

(b) by posting a copy thereof on or near to the land, subject to the building restrictions for at least two weeks; and

(c) in any other manner the council considers advisable;

before the passing of the by-law.

Account of surplus tax sale funds

269(1)

The treasurer shall keep a separate account of all sums paid as a balance of purchase money on land sold for more than the amount for which it is advertised, and shall enter in a book the amount received over the arrears of taxes and costs, a description of the land sold, and the dates of sale and receipt of the balance; and the aggregate amount of the balances so received shall form a distinct fund to be called "Tax Sales Fund".

Treasurer to make yearly statement

269(2)

The treasurer shall, in January in each year, or at any other time required by resolution of the council, furnish a statement to the council, giving the amount of and other particulars respecting the fund.

Obtaining balances in tax sales fund

270(1)

Any person claiming to be entitled to any surplus, or any part of it, in the tax sales fund, may in person or by attorney lodge with the district registrar a petition in writing describing the land sold and setting forth the particulars of the sale and the right or title by reason of which the surplus is claimed, and the petition shall be verified by statutory declaration and supported by such evidence as the district registrar may require.

Service of notice of petition

270(2)

The district registrar may require the claimant to serve on any person the district registrar may consider proper, in a manner that the district registrar may direct, notice of the petition, and the district registrar may on application order the surplus money to be paid to the claimant or

such other person as may be found entitled, and the order shall declare that it has been proved to the satisfaction of the district registrar that the person to whom the money is ordered to be paid is entitled to it, and shall further state under what right or title the person has been found so entitled.

Payment into court

270(3)

The district registrar may in any case order the money to be paid to the credit of the Court of Queen's Bench, and in such case the order shall state the reason why it was so made, and a copy of the order shall be filed in the court, and the money so paid into court shall be dealt with on application in such manner as a judge in chambers may order.

Fees paid to district registrar

270(4)

The same fees shall be paid on any application made to the district registrar as are payable in respect of applications in chambers for a judge's order in any suit or proceedings in the Court of Queen's Bench and, if the district registrar thinks it advisable to order the money to be paid into the Court of Queen's Bench or otherwise than into the hands of a claimant or the attorney of the claimant, the district registrar may order the fees or the proper costs of the claimant or of the city or any part thereof to be taken from and paid out of the money which forms the subject of the claim.

Claimant failing liable for costs

270(5)

In all cases where a claimant fails to obtain an order on the city for payment, the district registrar may order the claimant to pay the costs of the proceedings, and the order may be made a judgment of the Court of Queen's Bench by filing it in the court.

Money may be apportioned

271(1)

If it should be found that some person other than the petitioner is entitled to some portion of the money standing to credit of a parcel of land, the district registrar, or the court, shall have the power to apportion the share or shares to which each person may be entitled and order payment accordingly.

Person entitled to apply

271(2)

The person who shall be considered to be entitled to apply to the district registrar under subsection (1), for any money standing in the tax sales fund to the credit of a parcel of land, shall be the person who was, at the expiration of the time for redeeming the land from tax sale, the owner of the land or who held any encumbrance, security or lien under judgment or otherwise thereon or who is the assignee or legal representative of such person.

City protected by order

271(3)

No action, suit or proceeding shall lie against the city for the recovery of any such surplus, or a portion thereof, after it has been paid by the city pursuant to an order by a district registrar or the Court of Queen's Bench.

Estoppel

272

The claimant and all persons claiming by, through or under the claimant shall, after the time of making a claim to a surplus in the tax sales fund to the credit of a parcel of land, be estopped and debarred from taking any action or proceedings to question or set aside the sale of the parcel.

Tax sale funds forfeited

273

Whenever any portion of the tax sales fund remains in the hands of the treasurer for six years, without a notice of claim or order of payment being served on the treasurer as provided in this Act, the portion or sum remaining unclaimed shall become forfeited and be transferred to the general funds of the city, and the city shall forever be discharged from any claim on account of it.

Grounds of setting aside tax sale

274

No tax sale shall be annulled or set aside except on the following grounds:

(a) that the sale was not conducted in a fair and open manner;

(b) that the taxes for the years for which the land was sold had been paid; or

(c) that the land was not liable for the taxes or any portion thereof for which it was sold.

Notice of suit to set aside tax sale

275(1)

When any suit or proceeding to set aside or question a sale for arrears of taxes is commenced, the plaintiff shall, within ten days after the filing of a statement of claim, cause the treasurer to be notified in writing of the suit or proceeding having been commenced, and the treasurer shall hold any surplus subject to the order of a judge or court before whom the suit or proceeding is tried; and in case the plaintiff succeeds, the judge or court shall order the surplus to be paid to the tax purchaser, or the legal representatives of the tax purchaser, and where the plaintiff fails in the suit or proceeding to set aside the sale, but proves to the satisfaction of the judge or court that the plaintiff was at the time of the sale the lawful owner of the land and the person entitled to the surplus purchase money according to the true intent and meaning of this Act, the court or judge shall order the surplus to be paid to the plaintiff or the legal representatives of the plaintiff after payment by the plaintiff of such of the defendant's taxed costs of defence of the suit or proceeding as the plaintiff is ordered to pay.

Permanent improvements

275(2)

In any suit or proceeding in which judgment is given setting aside a sale for arrears of taxes or conveyance given or title issued in pursuance thereof, or dispossessing any person of land purchased at a sale made for arrears of taxes or costs, the person against whom the judgment is given shall be entitled to be paid for any permanent improvements made thereon according to their reasonable value; and the value shall be determined in the judgment, and the amount shall be a lien on the land in favour of the person entitled thereto until paid.

Indemnity where land improperly sold

276

Should any land be sold for arrears of taxes when no arrears of taxes are due thereon, the owner or person entitled to an equitable or beneficial interest, in case the land cannot be recovered by reason of its having been brought under the operation of The Real Property Act,  shall be indemnified by the city for any loss or damage sustained by the person on account of the sale of the land; and the amount of the indemnity may be settled by agreement between the city and the person or, if an agreement cannot be effected, by arbitration in a manner similar to that provided in the case of expropriations, except that the amount of the indemnity payable by the city shall be the amount that the arbitrators award, with 25% of the amount of the award added to it.

Tax collector to provide statement

277(1)

The tax collector shall on demand furnish to the owner of any land charged with arrears of taxes a written statement of the arrears at that date, or to any person a certificate that the taxes have been paid in full or in part, and stating whether the land has been sold or advertised for sale during a specified period before the date of the certificate, which period shall be of such duration that the certificate indicates whether, at that date, any person has the right to acquire title to the lands through tax sale, or has any right that, on the expiration of time or the fulfilment of conditions, will entitle the person to the title.

Fee

277(2)

The tax collector may charge a fee prescribed by by-law for preparing and mailing a tax certificate for land described in a certificate of title and shown as a separate entry on the tax collector's role.

Endorsement on statement

277(3)

If the land has been sold for taxes and not redeemed and the time for redemption of such land has not expired the tax collector shall write or stamp on such statement the words "sold for taxes on the       day of           , 19  ," giving the date of the sale of the land for taxes but, if the land has been sold for taxes during such time and redeemed, it shall not be necessary to record it on the certificate.

Fee for statement without certificate

277(4)

The council may fix the fees payable by a person, other than the owner of land charged with the taxes, or may prescribe the manner in which the fees are to be fixed, for a summary or detailed statement of current or past taxes or arrears of taxes for land described in a certificate of title and shown as a separate entry on the tax collector's roll.

Where land not subdivided

277(5)

Where lots are not according to a plan of subdivision, the fees chargeable shall be as prescribed by by-law, and if the land appears by the certificate to have been sold for taxes, the treasurer shall, on demand and without further fee, furnish a statement of the amount necessary to redeem.

Certificate binding on city

277(6)

Any certificate issued under this section, when signed by the treasurer or a designate of the treasurer, whether it is under the seal of the city or not, shall be considered to have been properly executed by and be binding on the city as fully and effectively as if it had been given under the seal of the city.

S.M. 1994, c. 15, s. 29.

Limitation of action against city

278

No action, suit or other proceeding shall be commenced against the city for the return by the city of any monies paid to it on account of taxes, whether under protest or otherwise, unless such action, suit or other proceeding shall have been commenced within six months after such payment.

Where taxes paid by mistake

279

Where a person by mistake pays taxes on land in which the person has no interest, and the taxes are refunded, the city shall have the right to charge back the amount of the taxes and percentages on the property on which they were erroneously paid, and if in the meantime a certificate is issued showing such taxes paid, and a subsequent change in ownership has occurred, the city may charge the taxes against any other land or premises owned or rented by the party by whom the taxes should be paid, and may in any event collect the taxes from the party by action, distress or otherwise.

Acts by finance department

280

If any action, proceeding or act, permitted or required under this Act to be taken or done by the tax collector or a deputy tax collector was or is, whether before or after the coming into force of this section, taken or done by an officer of the Finance Department of the city, the action, proceeding or act shall be conclusively deemed to have been taken or done by the tax collector or deputy tax collector, as the case may be.

Sections: 1 - 81.16 | 82 - 161 | 162 - 280 | 281 - 392.1 | 393 - 469 | 470 - 520 | 521 - 573 | 574 - 688
Schedules: A | B | C

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