Tax Recovery
To institute a tax recovery process, in accordance with Part 10, Division 8, of the Municipal Government Act of Alberta, by establishing time lines and procedures to recover property tax arrears and, if tax recovery is unsuccessful, subsequent County possession and sale of properties, including the distribution of surplus sale proceeds and final disposition of the parcel, as necessary.
That Parkland County take all reasonable actions toward recovery of property tax arrears while ensuring that the tax recovery process being followed is fair and reasonable to both the property owner(s) and the County, and within the authority provided under the Municipal Government Act of Alberta.
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- That a tax notification be registered against the property when there are tax arrears for more than one year. (Taxes become arrears after December 31 in the year levied.)
- That upon registration of the tax notification on the property's certificate of title, the County send notice to any lessees of the property, directing them to pay the rent as it comes due to the County, pursuant to Section 416 of the Municipal Government Act.
- That the property be offered for sale by public auction no later than two years following the date of registration of the notification in accordance with Section 418(2) of the Municipal Government Act.
- That if the property is sold at the public auction, the County proceed to provide clear certificate of title to the purchasers in accordance with Section 423(1) of the Municipal Government Act.
- That if the property is not sold at the public auction, the County proceed to become the owner of the property in accordance with Section 424 unless for liability reasons (i.e. contaminated lands), other alternatives be investigated.
Is property VACANT or OCCUPIED? - To continue procedures, follow appropriate category as setout hereunder:
That upon transfers of title, the property is offered for sale pursuant to County Policy AD 003 "Sale of Properties".
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Owner(s) Occupied
- That upon transfer of the certificate of title, a letter be personally delivered, by a designated officer of the County, to the occupant(s) requesting payment of the tax arrears within thirty (30) days and advising of the process followed to take possession of the property. Should the designated officer be unable to personally deliver the aforementioned property possession notice, this letter shall be affixed to the front door of the property and considered duly delivered to the property owner(s).
- That following expiry of the thirty (30) days, if recovery is unsuccessful and resistance is encountered from the occupant(s), the County makes application to the Court of Queen's Bench for an order for possession in accordance with Section 420 of the Municipal Government Act.
- That upon possession, the property be offered for sale pursuant to County Policy AD 003 "Sale of Properties".
Lessee(s) Occupied
- That upon transfer of the certificate of title, a letter be personally delivered, by a designated officer of the County, to the property owner(s) requesting payment of the tax arrears within thirty (30) days and advising of the process followed to take possession of the property. Additionally, a letter be personally delivered, by a designated officer of the County, to the property lessee(s) advising of the County's possession of the property, establishing a thirty (30) day notice period for the lessee to vacate the property upon written notice by the County and identifying the tax sale process. Should the designated officer be unable to personally deliver the aforementioned property possession and sale notices, the property owner(s)' letter shall be sent by registered mail to their principle address, and in the case of the lessee(s), these letters shall be affixed to the front door of the occupied property, with all considered duly delivered to the property owner(s) and lessee(s) respectfully.
- That following expiry of the thirty (30) days, if recovery is unsuccessful and resistance is encountered from the property owner(s), the County makes application to the Court of Queen's Bench for an order for possession in accordance with Section 420 of the Municipal Government Act.
- That upon possession, the property be offered for sale pursuant to County Policy AD 003 "Sale of Properties".
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The tax recovery process provides persons ten (10) years from the date of public auction, if the property was sold at auction, or the actual property sale date, to claim any surplus sale proceeds. The property's certificate of title shall be reviewed, prior to the County's possession, to determine if there are encumbrances registered against it. For the purposes of this policy, Right of Way and Easement registrations are not considered encumbrances against the certificate of title.
Does property have ENCUMBRANCES OR NOT? - To continue procedures, follow appropriate category as setout hereunder:
- A person must apply by originating notice of Motion to the Court of Queen's Bench for an order declaring that they are entitled to all or part of the surplus sale proceeds.
- This application must be made within ten (10) years from the date of public auction, if the property was sold at auction, or the actual property sale date.
- The County shall distribute the surplus sale proceeds as directed under the Court Order.
- After the ten (10) year period has lapsed, if no application is made for the surplus sale proceeds, the County shall transfer any monies that remain undistributed to our General Revenue account.
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No Encumbrances Registered Against Certificate of Title
- Upon written application to the Manager of Legislative and Administrative Services, the County shall pay all the surplus sale proceeds to the previous property owner.
- This application must be made within ten (10) years from the date of public auction, if the property was sold at auction, or the actual property sale date.
- After the ten (10) year period has lapsed, if no application is made for the surplus sale proceeds, the County shall transfer any monies that remain undistributed to our General Revenue account.
- Where properties have been offered for sale but not sold at public auction and the certificate of title for the property has been marked "Tax Forfeiture" by the Registrar for 15 years, following the date of public auction, the County shall request the Registrar to cancel the existing certificate of title and issue a certificate of title in the name of the County.
- Upon issuance of a certificate of title to Parkland County, the County shall no longer have any tax recovery obligations to the previous property owner.
The aforementioned procedures are subject to all other notices as required under the provisions of the Municipal Government Act of Alberta.
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