Payment of taxes
10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the real property tax notice under subsection 7(2) is mailed despite that the assessment on which the tax is based may be referred to the Executive Director of Assessment under the
Assessment Act or that an appeal may lie under the
Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of the assessment or taxes.
10(2)If an amended real property tax notice that is issued on or after January 1, 2004, or a real property tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and 20 dollars is allowed provided that those taxes are paid within 45 days after the mailing of the amended real property tax notice or the real property tax notice that is reissued.
10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.
10(3.1)Repealed: 1982, c.56, s.7
10(3.2)Repealed: 1982, c.56, s.7
10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.
10(5)If a person pays an amount that is less than the total amounts he or she owes under this Act, under section 143 of the
Local Governance Act and under section 8.2 of
The Residential Tenancies Act, such amount shall be applied as follows:
(a)
first, in payment of the following amounts in the following order:
(i)
tax arrears and penalties, other than those pertaining to taxes imposed under paragraphs 5(2)(
a) and (
a.1);
(ii)
the amount of payments referred to in subsection 5(13) and the interest referred to in subsection 5(15) that are due and unpaid;
(iii)
the amounts referred to in section 143 of the
Local Governance Act that are due to the Minister and unpaid; and
(iv)
the residential tenancy administration fee and penalty referred to in section 8.2 of
The Residential Tenancies Act that are due and unpaid;
(b)
second, in payment of tax arrears and penalties that pertain to taxes imposed under paragraphs 5(2)(
a) and (
a.1) and collected by the Minister;
(c)
third, in payment of the following amounts in the following order:
(i)
taxes, other than taxes imposed under paragraphs 5(2)(
a) and (
a.1); and
(ii)
the residential tenancy administration fee referred to in section 8.2 of
The Residential Tenancies Act; and
(d)
fourth, in payment of taxes imposed under paragraphs 5(2)(
a) and (
a.1) and collected by the Minister.
1966, c.151, s.10; 1968, c.49, s.2; 1971, c.60, s.1; 1975, c.52, s.2; 1977, c.44, s.4; 1978, c.45, s.3; 1979, c.61, s.4; 1982, c.56, s.7; 1986, c.68, s.3; 1993, c.11, s.4; 1996, c.46, s.6; 2004, c.28, s.1; 2007, c.54, s.2; 2010, c.2, s.5; 2012, c.27, s.1; 2017, c.20, s.152; 2019, c.11, s.3