Acts and Regulations

L-1.1 - Land Titles Act

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Tax sale proceedings
51(1)Where registered land is sold for taxes pursuant to any enactment of the Province, the purchaser may register against the land a certificate of tax sale issued by the proper officer.
51(2)Where the land sold for taxes is redeemed within the time limited for redemption, the person who authorized the sale shall forthwith file with the registrar a notice in writing stating that the land described therein has been redeemed and the date of the redemption, and thereupon the registrar shall register the notice and cancel the registration of the certificate of tax sale.
51(3)The registrar is not required to take notice of any irregularity in a tax sale, or in any of the proceedings relating thereto, or inquire into the regularity of the tax sale proceedings or any proceedings prior to or having relation to the assessment of land but shall on presentation by the purchaser of registered land under a tax sale, of the tax sale deed or transfer, register the title to the land in the name of the purchaser as owner.
1998, c.38, s.10
Registration of certificate of tax sale
51(1)Where registered land is sold for taxes pursuant to any enactment of the Province, the purchaser may register against the land a certificate of tax sale issued by the proper officer.
Notice of redemption
51(2)Where the land sold for taxes is redeemed within the time limited for redemption, the person who authorized the sale shall forthwith file with the registrar a notice in writing stating that the land described therein has been redeemed and the date of the redemption, and thereupon the registrar shall register the notice and cancel the registration of the certificate of tax sale.
Registration in name of purchaser
51(3)The registrar is not required to take notice of any irregularity in a tax sale, or in any of the proceedings relating thereto, or inquire into the regularity of the tax sale proceedings or any proceedings prior to or having relation to the assessment of land but shall on presentation by the purchaser of registered land under a tax sale, of the tax sale deed or transfer, register the title to the land in the name of the purchaser as owner.
1998, c.38, s.10