SALE OF BUILDINGS FOR DEFAULT IN PAYING TAXES
Cities and Towns Act (RSQ, c. C-19)
Why sell for taxes?
The Cities and Towns Act allows municipalities to collect unpaid taxes through the sale of buildings for non-payment of taxes. The sale price is fixed by the amount of unpaid taxes, accrued interest and costs relating to the sale.
For the sale to be effective, the successful bidder must immediately pay the price of his adjudication during the public auction, either by certified check or by cash. If he cannot do so, the building is immediately put back on sale. The price paid must cover the following amounts:
- municipal taxes and unpaid interest;
- school taxes and unpaid interest;
- the cost of publishing the notice in the newspaper;
- property title search fees;
- fees for copying the land register;
- registration fees at the registry office;
- rights and fees to the Minister of Finance representing 3% of the sale;
- sales taxes (QST and GST) when applicable.
The successful tenderer (the highest bidder) is therefore seized of the property of the building awarded the contract, and can take possession of it, subject to withdrawal which may be made within one year, without being able to remove the wood or constructions during said year.
How to escape it?
There is only one way to avoid having your property sold for non-payment of municipal or school taxes. This involves paying the entire amount due.
Payment for the sums claimed must be made before the scheduled time of sale. Upon receipt of payment (certified check, money order or cash), the property is removed from the list and is not put up for auction.
How to recover your property?
The property sold for tax may be bought back by the owner or his legal representatives or by a third party, at any time during the year following the date of the auction, upon payment to the successful bidder of the sale price plus 10%. , plus the sum of municipal and school, general or special taxes imposed on the building from the date of auction until the date of redemption, if they were paid by the contractor.
The owner must mandate a notary to prepare the act of withdrawal at his expense.
Have you bought a property for sale for taxes?
If, in the year following the day of the auction, the building awarded has not been subject to withdrawal by the owner or his legal representatives or by a third party, and on proof of payment of municipal taxes and school fees, which have become due in the meantime, the successful tenderer will have the right to a deed of sale and will have to mandate his notary to do so.
List of properties for sale
For a list of the buildings for sale, you can contact the Administrative Services department at (418) 368-2104 ext. 8514 or request it by email at the following address: email@example.com. qc.ca
For any other information
You can contact Ms. Isabelle Vézina, clerk (firstname.lastname@example.org) at the following telephone number: (418) 368-2104