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Sale for non payment of taxes

Proposed calendar for the year 2014 sale of immovables for non-payment of taxes

February 2014

First communication to homeowner(s) whose immovables may be part of the 2014 sale.

April 2014

Second communication to homeowner(s) who have not reached a payment agreement with the Revenues Division

June 20, 2014

Finalization of the list by the Revenues Division of properties that will be part of the sale of immovables for non payment of taxes in 2014

June 23, 2014

Research fees are added to the amount due for properties that are part of the sale in 2014

August 11, 2014

Report of the Treasurer indicating immovables for which taxes imposed have not been paid, in whole or in part

August 20, 2014

Ordinance by Municipal Council to proceed with the sale of immovables at public auction. (Advertising fees will be added)

August 23, 2014

First publication in a local newspaper of the list of immovables to be sold at public auction

September 6, 2014

Second publication in a local newspaper of the list of immovables to be sold at public auction

October 3, 2014

Sale at public auction of all immovables for which the taxes have not been paid, in whole or in part

SALE OF IMMOVABLES FOR NON-PAYMENT OF TAXES

The Law on cities and towns provides that municipalities have the right to sell a property when the municipal or school taxes are not paid.  While this method of collection does not require a prior judgement it is, however, governed by rigorous procedures. 

This informative text has been prepared in order to make the conditions of the Law on cities and towns (L.R.Q. c C-19) easier to understand. Please refer to the law to obtain the official specifications. 

Council Order 

After the expiration of the six months that follow the date of the notice of the filing of the tax roll, the treasurer is required to prepare a report indicating the immovables for which the taxes imposed have not been paid, in whole or in part.

After reviewing the report produced by the treasurer, the council can order the town clerk to sell the immovables at public auction, on a specified date

Publication of the list in a local newspaper

In the thirty days following the council order, the town clerk advises the public of the date, time and location of the sale by auction.  This notice must contain the designation, according to the provisions of the civil code, of the buildings that will be put on sale indicating the name of the proprietor as shown on the evaluation role, the address of the property to be sold, the cadastre number or numbers and the amounts due at the time when the notice was produced.

The list of immovables in default of payment of taxes is published on two occasions in a newspaper delivered in Châteauguay. The sale by auction cannot take place before the expiration of a 15 day delay following the date of the second publication.

Publication of the list of immovables at the land registry office 

Following the first publication of the notice in the newspaper, the town clerk must immediately forward a copy of the notice to the officer at the land registry office. The land registry officer must inform the interested parties registered on the land registry (mortgagees, mortgage holders, co-owners of condo-type buildings, etc.). 

Transmission of the notice to the proprietor

Until the date of the sale, the proprietor of the immoveable to be sold has the right to remove their immoveable from the process.  Following the first publication of the notice, the town clerk of the municipality must send a registered or certified letter, in which the total amount to be paid is indicated.  The proprietor must contact the municipality or send the payment by mail, in order to acquit the debt.  Payment must be made in cash, certified cheque or postal order (bank drafts are also accepted, no later than the day prior to the day set for the sale.)

Conditions for bidding

Any individual who wishes to bid is invited to register at the date and location set for the sale.

A physical person who would like to submit a bid must:

1- Declare before the town clerk, their full name and place of residence;

2- Present one of the following documents that proves their identity and includes a photograph:

a) drivers’ license;

b) medical insurance card;

c) passport;

3- Provide a power of attorney or mandate if they wish to bid for another physical person;

An individual who wishes to submit a bid for a moral person must:

1- Provide a copy of the resolution, power of attorney or other document indicating the name of the representative authorized to bid, certified by the president or the secretary of the moral person;

2- Companies and corporations must file a copy of their act of incorporation; 

Adjudication

The immovables are sold with the buildings that are erected on them and, if applicable, everything else that is found there on the date of the auction sale with the active, passive, apparent or hidden servitudes against them without warrantee and without legal guarantee.

The price of the adjudication for each of the immovables is set by the amount of unpaid taxes, the accumulated interest and the fees related to the sale.  The total amount must be paid immediately in cash, postal order, bank money order or draft or by certified cheque made payable to the City of Châteauguay. Take note that personal cheques will not be accepted and it is not possible to pay with a debit card. 

The immoveable is awarded to the highest bidder who becomes the adjudicator of the building.   The successful bidder receives a certificate of adjudication for the immoveable.  They become the guardian of the immoveable and can only take actions that are specified in the law.

The municipality can bid and acquire one or more of the immovables through a person authorized by the council.  The municipality’s bid must not however, in any case, exceethe amount of the taxes, interest and fees, plus an amount sufficient to satisfy any prior debt or mortgage of a rank below or equal to that of the municipal taxes.

Redemption Right 

Any proprietor of an immoveable sold for default of payment of taxes, or their legal representatives, has a delay of one year following the adjudication to retake possession of their immoveable upon payment to the successful bidder of the entire amount of the bid, the inherent costs with interest at a rate of ten per cent (10%).  The successful bidder cannot in any way object to the right of redemption.

Act of definitive sale

If, after the expiration of the one year delay, the proprietor or his representative has not taken advantage of their right of redemption, the successful bidder can have a contract of definitive sale drawn-up at their own cost by the notary of their choice.  The registration of the deed of sale acts to cancel the registration of mortgages registered against the property and that are extinguished by the sale.

For any other information

Interested individuals can contact Madam Isabelle Reid, legal technician, by telephone (450) 698-3054 or by e-mail at isabelle.reid@ville.chateauguay.qc.ca

2014-01-07 15:46