Tax Arrears Statement
Tax arrears statements are sent out on the first business day of each month after penalty and interest has been applied. The purpose of these notices are to remind property owners to pay any outstanding taxes.
Failure to receive a tax bill or tax arrears statement does not excuse the property owner from the payment of taxes or interest and penalty.
It is the responsibility of the property owner to ensure that the municipality has the proper mailing address on file and to inform the municipality of any changes.
Bailiff Action
The Municipality has the ability to recover taxes through the use of a bailiff.
Any costs associated with the use of the bailiff are added the property tax account.
Section 349 of the Municipal Act allows for these provisions.
Collection Agency
The Municipality has the authority to use a registered collection agency to collect a debt including taxes.
Any costs associated with the use of a collection agency is added the property tax account.
Section 304 of the Municipal Act allows for these provisions.
The collection agency may recover its costs as long as the costs do not exceed the amount approved by the municipality.
Rent Attornment
Rent Attornment is when the municipality takes rent income of a commercial property. This is an option after giving proper notice to the property owner.
Tax Sale Registration/Tax Sale
After a property has taxes in arrears for two (2) years, the property is eligible for tax registration.
The owner of a registered property has one (1) year from the date of registration to pay any debts on the property. This includes any interests, penalty and any associated costs with the registration.
The Municipality may choose to use a contracted tax registration firm to process any required statuatory notices/declarations.