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FINANCE - Taxation - Recovery of arrears - Tax sales - Lack of notice

Friday, November 27, 2020 @ 6:23 AM  

Lexis Advance® Quicklaw®
Appeal by Wilton from the dismissal of her application to set aside a 2016 municipal tax sale of a property. The property was registered in the name of the appellant’s deceased parents. The appellant’s mother, who survived her father, died in 2005. The appellant did not have a registered interest in the property when the tax sale was underway. No documents related to the estate of either parent were lodged on title. In 2009, the appellant paid the tax arrears on the property that were outstanding at that time. In 2014, the property had tax arrears of $11,356. A tax arrears certificate was registered on title in 2015. Notices were sent by registered mail to the parents at the address shown on the respondent’s last assessment roll. The registered letters were returned unopened. Notice of the pending tax sale was published in regional newspapers. The application judge found the respondent Municipality was not required by law to give the appellant notice of the tax sale.

HELD: Appeal dismissed. The respondent complied with its notice obligations and owed the appellant no duty that it could have breached in bad faith. Sections 374(1) and 379(1) of the Municipal Act did not require receipt before a notice that had been sent was effective. The return of the registered letters had no bearing on whether notice had been properly sent. Under the Municipal Act, the respondent was not obliged to give the appellant notice of the tax sale. Not having a duty to the appellant, there was no basis for the appellant’s claim that the respondent acted in bad faith.

Weiss Estate v. Northern Bruce Peninsula (Municipality), [2020] O.J. No. 4591, Ontario Court of Appeal, D.H. Doherty, D. Paciocco and S.A. Coroza JJ.A., October 26, 2020. Digest No. TLD-November232020010