11(1)Where taxes imposed under section 5, except under paragraphs 5(2)(
a) and (
a.1), are due and unpaid or taxes are owing to the Crown in right of the Province under section 194 of the
Municipalities Act, such taxes and penalties payable under this Act constitute a lien on the real property in respect of which such taxes are imposed or for which such taxes are owing and such lien has priority over every claim, lien, privilege or encumbrance, whenever created, of any person and does not require registration or filing to preserve it.
11(1.01)Where the amount of any payments under subsection 5(13) and any interest on that amount under subsection 5(15) are due and unpaid, such amount and interest constitute a lien on the real property in respect of which the payments are made, and such lien ranks equally with a lien under subsection (1) and does not require registration or filing to preserve it.
11(1.1)Where the tax imposed by a municipality under paragraph 5(2)(
a) is due and unpaid, such tax and any penalties with respect to such tax payable under this Act constitute a lien in favour of the municipality on the real property in respect of which such tax is imposed or for which such tax is owing and such lien has priority over every claim, lien, except liens under subsections (1) and (1.01), privilege or encumbrance of any person and does not require registration or filing to preserve it.
11(1.2)Subsection (1.1) applies with the necessary modifications to the tax imposed by a rural community under paragraph 5(2)(
a.1).
Persons entitled to pay off liens
11(2)Each year after a date to be fixed by regulation any mortgagee, judgment creditor or other person having any lien, charge or encumbrance upon or against any real property to which are attached liens under subsections (1), (1.01), (1.1) and (1.2)
(a)
may pay the amount of such liens;
(b)
may add such amount to his mortgage, judgment or other security; and
(c)
has the same rights and remedies for such amount as are contained in his security.
Persons entitled to pay off liens
11(2.1)Each year after a date to be fixed by regulation, an owner of real property that has been assessed pursuant to subsection 14(7.3) of the
Assessment Act and to which are attached liens under subsections (1), (1.01), (1.1) and (1.2),
(a)
may pay the amount of the liens,
(b)
may add such amount to rent payable under the lease, except that such amount, whether or not it is added to rent payable under the lease, shall be deemed to be payable within thirty days after the owner has notified the lessee of the payment of the amount, and
(c)
has the same rights and remedies for such amount as are contained in the lease or are available at common law with respect to rent under the lease.
11(3)Where real property is sold under any order of foreclosure or sale, execution or other legal process or a power of sale under a debenture or mortgage or under subsection 44(1) of the
Property Act, the amount of the liens imposed under subsections (1) and (1.01) constitutes a first charge on the proceeds of the sale, the amount of a lien imposed under subsection (1.1) or (1.2) constitutes a second charge on the proceeds of the sale and no deed, except a deed under section 14, is to be delivered until the liens are satisfied.
1966, c.151, s.11; 1968, c.49, s.3; 1982, c.56, s.8; 1990, c.S-5.1, s.81; 1993, c.11, s.5; 1996, c.46, s.7; 1997, c.42, s.7; 1998, c.16, s.2; 2000, c.20, s.3; 2010, c.2, s.6; 2014, c.17, s.2