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Municipal Tax Enforcement

Citizen’s Guide to Municipal Tax Enforcement, Tax Enforcement Procedure manual for municipal officials, appendices, forms one to nine; forms A to H, and resource links.
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1. Citizens Guide to Municipal Enforcement

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4. Forms A to H

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5. Frequently Asked Questions

Q: In what form is my Tax Enforcement List to be advertised in the paper?
A: Municipalities will provide notice of intention to undertake tax enforcement proceedings by publishing Form 2, the Tax Enforcement List. This notice should contain the same information which will be required to register the tax lien with Information Services Corporation such as the legal description of the land, including title number(s), along with the tax arrears and the costs. There is no authority to include the name of the owner(s) and this may be viewed contrary to provisions within The Local Authority Freedom of Information and Protection of Privacy Act.

Q: How do I register an interest based on a tax lien on a Condominium?
A: Registering an interest based on a tax lien on a condominium is done exactly the same way as registering an interest based on a tax lien on any other type of property. It is important however to ensure that the treasurer register the interest by using the title number. If the treasurer registers the interest using the parcel number, all condominiums on that parcel will then be registered as having a tax lien.  Call ISC at 1-866-275-4721 for assistance.

Q: Does the Provincial Mediation Board register consent with ISC?
A: The municipality is responsible to register a consent issued by the Provincial Mediation Board as a sub-interest prior to applying for title to land.

Q: What is the cost for withdrawing a tax lien, registering an interest based on a tax lien, or registering Provincial Mediation Board Consent?
A: There is no cost to withdrawing a tax lien. The cost to register an interest based on a tax lien includes removal. Check Information Services Corporation's website for current fees and charges at www.isc.ca.

Q: When does the treasurer add the tax enforcement costs to the tax roll and where are the tax enforcement costs applied?
A: The treasurer shall apply the cost to the tax roll as soon as it is incurred. Costs for advertising the tax enforcement list and registering a tax lien are added to arrears of taxes as soon as they incur. All other costs as per The Tax Enforcement Act are to be separately recorded on the tax roll and if remain unpaid after December 31 in the year in which they are imposed are to be considered as part of the arrears of taxes.

Q: What do I do if I do not have a computer with access to the Internet?
A: If a person does not have a computer with access to the Internet, that person may call 1-866-275-4721. ISC will provide all the information that is requested.

Q: What does the municipality do with personal belongings which may be found in a property acquired under The Tax Enforcement Act?

A.  When the title transfers to the municipality, there may be personal possessions inside buildings or on land.  Items such as automobiles, appliances, furniture or tools are not part of the tax enforcement process and ownership does not transfer to the municipality.  The municipality proceeds through the unclaimed personal property provisions in municipal legislation.  The municipality is required to keep the items for at least 90 days.  After that time, the articles may be disposed of in a manner set out by Council.  The proceeds are firstly applied to the costs of hauling, storage, sale expenses, and other necessary outlays.  The remainder is retained by the municipality unless claimed within a year by the previous owner. 

The municipality may wish to consider setting out some policies to address how it handles unclaimed personal property to ensure consistency including the type of notice it will provide to the previous owner and how it will dispose of the items (tender, auction, etc.)

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