Issuance of tax certificate by Minister
19(1)Upon payment of the fee prescribed by regulation, the Minister shall issue a certificate showing
(a)
at the date of the certificate, the total of
(i)
the taxes and penalties upon real property owing to the Province,
(ii)
the taxes and penalties upon real property owing to a municipality if the Minister collects them for and on behalf of the municipality, and
(iii)
the taxes and penalties upon real property owing to a rural community if the Minister collects them for and on behalf of the rural community, and
(b)
whether, within thirty days prior to the date of the certificate, a sale under section 12 has been held.
19(1.1)The Minister may issue a certificate under subsection (1) by sending a facsimile of the certificate by telephone transmission.
19(1.2)A facsimile referred to in subsection (1.1) is valid for all purposes.
19(1.3)A person may request a certificate referred to in subsection (1) by using the computer program or other electronic means of the Province and the Minister may issue the certificate using the computer program or other electronic means.
19(1.4)A certificate issued by the Minister using the computer program or other electronic means of the Province is valid for all purposes.
19(2)The signature of the Minister on a certificate issued under subsection (1) may be printed, stamped or otherwise mechanically reproduced.
19(3)A document that purports to be a certificate or a facsimile of a certificate of the Minister under this section may be adduced in evidence before any court, judge or board 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.
1966, c.151, s.19; 1982, c.56, s.13; 1994, c.43, s.2; 1994, c.71, s.1; 1996, c.46, s.16; 2004, c.28, s.3; 2010, c.2, s.15