Issuance of tax certificate by a municipality that collects tax and penalties under subsection 6(2)
19.1(1)Where a municipality collects tax and penalties under subsection 6(2), the clerk of the municipality or any person designated by the clerk shall issue to any person who pays the fee referred to in subsection 19(1), a certificate showing
(a)
at the date of the certificate the tax and penalties upon real property owing to the municipality, and
(b)
where the Minister approved a request by the municipality under subsection 12.1(2), whether, within thirty days before the date of the certificate, a sale under section 12 has been held.
19.1(2)A document that purports to be a certificate 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.