12(1.02)The Minister shall not mail a notice under subsection (2) unless penalties have been added to the taxes imposed in the last real property tax notice mailed under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)The Minister shall post an Expression of Interest Notice on the real property for four consecutive weeks and publish it in accordance with subsection (3.7) if the Minister is not able to serve a notice referred to in subsection (3) by personal service under paragraph (3.1)(a) for one of the following reasons:

12(3.51)Despite subsection (3.5), the Minister is not required to post an Expression of Interest Notice on real property if, in the opinion of the Minister, posting on real property is not possible or practical because the real property is not easily accessible.

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting of an Expression of Interest Notice under subsection (3.5) and the publication of an Expression of Interest Notice in accordance with subsection (3.7) of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless

12(4.001)The Minister may publish on the website of the Department of Finance and Treasury Board the information referred to in subparagraphs (4)(a)(i) to (v) or any portion of that information that is determined by the Minister.

12(4.002)The Minister may authorize the holding of a sale of real property under this Act at the location stated in the notice or through an electronic medium and set forth the conditions under which the sale may be held.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been published, or posted and published, as the case may be, under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice published, or posted and published, as the case may be, under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the real property tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.61)Subject to subsection (5.611), when real property under subsection (5.6) cannot be sold for a price that is equal to or more than the total of the costs referred to in paragraphs (5.6)(a), (b), (b.1) and (c), the Minister may at any time reinstitute proceedings to sell the real property for an amount that is not less than 50% of the assessed value of the real property by giving notice as required under subsection (4), and the sale may proceed in accordance with this Act and regulations.

12(5.611)If the difference between the total of the costs referred to in paragraphs (5.6)(a), (b), (b.1) and (c) and 50% of the assessed value of the real property is equal to or more than $500,000, the Minister may only reinstitute proceedings under subsection (5.61) with the approval of the Lieutenant-Governor in Council.

12(5.62)When real property under subsection (5.61) is sold, the Minister may, after giving notice to the purchaser by registered mail and at any time before the deed or bill of sale has been registered under the Registry Act, by certificate under the Minister’s hand, set aside the sale if, in the opinion of the Minister, the real property was purchased by the owner of the real property or a person not at arm’s length to the owner of the real property.

12(5.63)When the Minister has determined that a tax sale ought to be set aside under subsection (5.62), section 14.1 applies with the necessary modifications.

12(5.64)Section 13 does not apply to real property sold under subsection (5.61).

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(e), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of King’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of King’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(e) and the money shall be dealt with as The Court of King’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(e) but has not been so disbursed within two years after the date of the sale and has not been paid into The Court of King’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of King’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of King’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of King’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(21)In subsections (3), (3.7), (4), (5.5) and (15), the meaning of publish or published includes all forms of publication, whether paper or electronic.

12(1.02)The Minister shall not mail a notice under subsection (2) unless penalties have been added to the taxes imposed in the last real property tax notice mailed under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)The Minister shall post an Expression of Interest Notice on the real property for four consecutive weeks and publish it in accordance with subsection (3.7) if the Minister is not able to serve a notice referred to in subsection (3) by personal service under paragraph (3.1)(a) for one of the following reasons:

12(3.51)Despite subsection (3.5), the Minister is not required to post an Expression of Interest Notice on real property if, in the opinion of the Minister, posting on real property is not possible or practical because the real property is not easily accessible.

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting of an Expression of Interest Notice under subsection (3.5) and the publication of an Expression of Interest Notice in accordance with subsection (3.7) of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless

12(4.001)The Minister may publish on the website of the Department of Finance and Treasury Board the information referred to in subparagraphs (4)(a)(i) to (v) or any portion of that information that is determined by the Minister.

12(4.002)The Minister may authorize the holding of a sale of real property under this Act at the location stated in the notice or through an electronic medium and set forth the conditions under which the sale may be held.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been published, or posted and published, as the case may be, under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice published, or posted and published, as the case may be, under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the real property tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.61)Subject to subsection (5.611), when real property under subsection (5.6) cannot be sold for a price that is equal to or more than the total of the costs referred to in paragraphs (5.6)(a), (b), (b.1) and (c), the Minister may at any time reinstitute proceedings to sell the real property for an amount that is not less than 50% of the assessed value of the real property by giving notice as required under subsection (4), and the sale may proceed in accordance with this Act and regulations.

12(5.611)If the difference between the total of the costs referred to in paragraphs (5.6)(a), (b), (b.1) and (c) and 50% of the assessed value of the real property is equal to or more than $500,000, the Minister may only reinstitute proceedings under subsection (5.61) with the approval of the Lieutenant-Governor in Council.

12(5.62)When real property under subsection (5.61) is sold, the Minister may, after giving notice to the purchaser by registered mail and at any time before the deed or bill of sale has been registered under the Registry Act, by certificate under the Minister’s hand, set aside the sale if, in the opinion of the Minister, the real property was purchased by the owner of the real property or a person not at arm’s length to the owner of the real property.

12(5.63)When the Minister has determined that a tax sale ought to be set aside under subsection (5.62), section 14.1 applies with the necessary modifications.

12(5.64)Section 13 does not apply to real property sold under subsection (5.61).

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(e), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of Queen’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(e) and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(e) but has not been so disbursed within two years after the date of the sale and has not been paid into The Court of Queen’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of Queen’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(21)In subsections (3), (3.7), (4), (5.5) and (15), the meaning of publish or published includes all forms of publication, whether paper or electronic.

12(1.02)The Minister shall not mail a notice under subsection (2) unless penalties have been added to the taxes imposed in the last real property tax notice mailed under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting and publication of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless notice thereof containing

12(4.001)The Minister may publish on the website of the Department of Finance and Treasury Board a notice of the sale of real property.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been posted and published under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice posted and published under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the real property tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser at the sale a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(c), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of Queen’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(c) and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(c) but has not been so disbursed within five years after the date of the sale and has not been paid into The Court of Queen’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of Queen’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(1.02)The Minister shall not send a notice under subsection (2) unless penalties have been added to the taxes imposed in the last assessment and tax notice sent under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting and publication of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless notice thereof containing

12(4.001)The Minister may publish on the website of the Department of Finance and Treasury Board a notice of the sale of real property.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been posted and published under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice posted and published under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the assessment and tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser at the sale a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(c), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of Queen’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(c) and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(c) but has not been so disbursed within five years after the date of the sale and has not been paid into The Court of Queen’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of Queen’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(1.02)The Minister shall not send a notice under subsection (2) unless penalties have been added to the taxes imposed in the last assessment and tax notice sent under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting and publication of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless notice thereof containing

12(4.001)The Minister may publish on the website of the Department of Finance a notice of the sale of real property.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been posted and published under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice posted and published under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the assessment and tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser at the sale a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(c), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of Queen’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(c) and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(c) but has not been so disbursed within five years after the date of the sale and has not been paid into The Court of Queen’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of Queen’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(1.02)The Minister shall not send a notice under subsection (2) unless penalties have been added to the taxes imposed in the last assessment and tax notice sent under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting and publication of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless notice thereof containing

12(4.001)The Minister may publish on the website of the Department of Finance a notice of the sale of real property.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been posted and published under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice posted and published under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the assessment and tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser at the sale a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(c), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of Queen’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(c) and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(c) but has not been so disbursed within five years after the date of the sale and has not been paid into The Court of Queen’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of Queen’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(1.02)The Minister shall not send a notice under subsection (2) unless penalties have been added to the taxes imposed in the last assessment and tax notice sent under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

12(3.6)An Expression of Interest Notice shall contain the following information:

12(3.7)An Expression of Interest Notice shall be published

12(3.8)Proof of the posting and publication of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

12(4)No sale of real property is to be held under this Act unless notice thereof containing

12(4.001)The Minister may publish on the website of the Department of Finance a notice of the sale of real property.

12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.02)If an Expression of Interest Notice has been posted and published under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice posted and published under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.

12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.

12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.

12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.

12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.

12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.

12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the assessment and tax roll.

12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of

12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).

12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser at the sale a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.

12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.

12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.

12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.

12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.

12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:

12(12)Where, in relation to the disbursement of money under paragraph (11)(c), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of Queen’s Bench of New Brunswick.

12(13)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(c) and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(c) but has not been so disbursed within five years after the date of the sale and has not been paid into The Court of Queen’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.

12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published

12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall

12(17)Before money referred to in a notice published under subsection (15) is

12(17.1)Where the Minister pays money into The Court of Queen’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of Queen’s Bench of New Brunswick may order on application by any person claiming an interest in the money.

12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.

12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of Queen’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).

12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.

12(1.02)The Minister shall not send a notice under subsection (2) unless penalties have been added to the taxes imposed in the last assessment and tax notice sent under subsection 7(2).

12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.

12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).

12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:

12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.

12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.

12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve

12(3.1)Service of a notice under subsection (3) shall be effected by

12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

12(3.5)If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

12(3.6)An Expression of Interest Notice shall contain the following information: