Tax Enforcement

Q: How do I perform a search for a title on ISC?
Q: In what form is my Tax Enforcement List to be advertised in the paper?
Q: How do I register an interest based on a tax lien on a Condominium?
Q: Does the Mediation Board register consent with ISC?
Q: How do I register Mediation Board Consent?
Q: What is the cost for withdrawing a tax lien, registering an interest based on a tax lien, or registering Provincial Mediation Board Consent?
Q: When does the treasurer add the tax enforcement costs to the tax roll and where are the tax enforcement costs applied?
Q: What do I do if I do not have a computer with access to the Internet?
Q: What does the municipality do with personal belongings which may be found in a property acquired under The Tax Enforcement Act?

Q: How do I perform a search for a title on Information Services Corporation (ISC)?
A: Performing a search on the Land Registry can be done in two ways, through "Quick Search" and "Search", depending on the criteria being searched, as well as the desired results.

"Quick Search" allows searching by Parcel Number, Title Number, Owner Name and Legal Description. Most times, the "Quick Search" title picture provides the desired information.

The following is the steps to perform a quick Search on a title: - On the ISC home page select the LAND SYSTEM tab - Select the LAND REGISTRY link - Select the QUICK SEARCH link (performing a Quick Search will provide the treasurer all the necessary information needed for tax enforcement) - Select the arrow to the right of Search by Field (Quick Search allows you to search by Parcel Number, Title Number, Owner Name or Legal Description) Select a criterion and click the SEARCH button. The cost to view the title picture may be obtained by clicking on the “$” icon.

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 when filling out the Attach Interest Section on Page 1 of "Application for Interest Registration" 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.

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

Q: How do I register Mediation Board Consent?
A: The process to register Provincial Mediation Board consent is similar to the process of registering an interest based on a tax lien.

The treasurer will need a Packet Cover Page, an Application for Interest Registration Form (two pages) a Begin Attachment Sheet and the letter from the Provincial Mediation Board granting consent. This is important to remember when filling out the Application for Interest Registration, that the Treasurer registers Provincial Mediation Board consent as a sub-interest to the tax lien. Therefore, on Page 1 "Application for Interest Registration", under "Attach Interest To", the treasurer will fill in the spaces under Interest Number. The number used is the interest number attached to the tax lien. It is also important to remember that the Provincial Mediation Board is the party that will be holding the Provincial Mediation Board Interest. Therefore on Page 2 of "Application for Interest Registration" the Client Number used will be the number supplied by the Provincial Mediation Board, and the Client Name will be "Provincial Mediation Board". Please remember, like any other packet, it is important that the form is filled out correctly with no spelling mistakes. Not filling out the form correctly, or improper spelling may cause the packet to be rejected.

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.

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.

• What type of notice should you provide to the previous owner?
• How do you dispose of the items?
  • Tender?
  • Auction?
  • Donate it to a local organization?