SNL2006 CHAPTER C-17.1 - CITY OF ST. JOHN’S MUNICIPAL TAXATION ACT

SNL2006 CHAPTER C-17.1 CITY OF ST. JOHN ’S MUNICIPAL TAXATION ACT Amended: 2009 c40 s5; 2012 c26 ss14 to 23; 2012 c43; 2016 c52 ss2 to 4; 2017 c10 s8; 2020 cT-6.1 s14; 2024 c30 CHAPTER C-17.1 AN ACT RESPECTING MUNICIPAL TAXATION IN THE CITY OF ST. JOHN ’S (Assented to December 12, 2006 ) Analysis 1. Short title 2. Interpretation PART I TAXES 3. Real property tax 4. Tax rate 4.1 Business improvement area levy 4.2 Business improvement area levy rate 5. Occupier considered owner 6. Tenant of tax exempt property 7. Representative capacity 8. Tax exempt property 9. Supplementary assessment 10. Payment when appeal 11. Error or correction 12. Rep. by 2012 c26 s16 13. Rep. by 2012 c26 s16 14. Rent increase where tax increase 15. Tax rate fixed annually 16. Arrangements re tax payments 17. Payment Review Board 18. Non-payment after arrangement 19. Where taxpayer without assets 20. Water tax 21. Regulation re: water tax 22. Collection of water tax 23. Interest on arrears 24. Licence fees 25. Circus licence 26. Deed transfer fee 27. Former water and sewage rates 28. Accommodation tax 28.1 By-laws 28.2 Notice required 28.3 Publication PART II REMEDIES FOR RECOVERY OF TAXES AND EXPENSES 29. Action on arrears 30. Lien for taxes 31. Where sale prohibited 32. Notice to owners 33. Right of mortgagee 34. Direction for sale 35. Advertisement for sale 36. Sale for arrears 37. Where no bidder 38. Lien not affected 39. Distribution of purchase price 40. Sale invalid 41. Assessment after sale 42. Effect of sale 43. Act priority PART III GENERAL 44. Collection despite appeal 45. Repayment on overpayment 46. Limitations on actions 47. Defence barred PART IV CONSEQUENTIAL, REPEAL AND COMMENCEMENT 48. Consequential amendments 49. Repeal 50. Commencement Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows: Short title 1. This Act may be cited as the City of St. John’s Municipal Taxation Act. 2006 cC-17.1 s1 Back to Top Interpretation 2. (1) In this Act (a.01) "affordable housing" means housing that is determined to be affordable by the council; (a) "assessment" means an assessment as carried out under the Assessment Act, 2006 and includes a general assessment and a supplementary assessment; (b) "business" includes (i) a commercial, merchandising or industrial activity or undertaking, (ii) a profession, trade, occupation, calling or employment, (iii) an activity which provides goods or services, and (iv) a credit union, co-operative, corporation, sole proprietorship or association of persons, whether or not it is for profit; (b.1) "business improvement area" means a commercial area of the city which has been declared and designated a business improvement area under subsection 99(2) of the City of St. John's Act ; (b.2) "business improvement area board" means a board appointed under subsection 99(5) of the City of St. John's Act ; (c) "city" means the City of St. John's as incorporated by the City of St. John's Act; (d) "commercial property" means all real property other than residential property; (e) "commissioner" means the commissioner appointed by the city under section 32 of the Assessment Act, 2006 ; (f) "council" means the St. John's Municipal Council as defined by the City of St. John's Act; (g) "financial year" means the period from January 1 in a year to December 31 in the same year; (h) "occupier" means the person in actual occupation of real property who is listed in the assessment roll of the city as the owner, lessee or tenant of that property; (i) "real property" means (i) land or an interest arising from land, and includes land under water, (ii) land and buildings, structures, improvements, building service systems and storage facilities and fixtures erected or placed upon, in, over or under land or affixed to land, (iii) where a building is erected on land under a lease, licence or permit, that building may, for the purpose of this Act, be treated as real property separate from the land, and (iv) a mobile home; (j) "residential property" means real property that is used or designed for use as a domestic establishment in which one or more persons usually sleep and prepare and serve meals, and includes land or buildings that are appurtenant to that property; (k) "sale" includes barter or exchange; and (l) "taxes", unless otherwise stated, include taxes, rates, licence fees, assessments, levies or other indebtedness to the council. (2) This Act shall be read as one with the City of St. John's Act and the Assessment Act, 2006. 2006 cC-17.1 s2 ; 2016 c52 s2 ; 2024 c30 s12 PART I TAXES Back to Top Real property tax 3. The council may impose an annual tax to be known as "the real property tax" on owners of real property within the city, including docks, quays, wharves and structures touching the boundary of the city. 2006 cC-17.1 s3 Back to Top Tax rate 4. (1) The rate of real property tax shall be fixed annually by resolution of the council as a percentage of the value of the real property as set down in the last assessment roll prepared by the city. (2) For the purpose of establishing real property tax there may be imposed in respect of real property used for residential purposes one rate of tax and in respect of commercial property another rate of tax. (3) The council shall annually fix, establish and impose special reduced rates of real property tax applicable to buildings in the city to which water mains or sewer mains or both are not accessible for servicing those buildings with water services or sewer services or both. (4) The council may, by resolution, establish different minimum annual real property taxes in the city for residential and for commercial property. (5) The council may, by by-law, establish vacancy relief for a commercial property, or a portion of a commercial property, that is vacant or considered vacant. (6) For the purposes of subsection (5) and section 28.1, a commercial property, or a portion of a commercial property, occupied by the province as a tenant is considered vacant. 2006 cC-17.1 s4 ; 2012 c26 s14 Back to Top Business improvement area levy 4.1 (1) The council may, in order to provide revenue to a business improvement area board for annual operating and other expenses, impose an annual levy on (a) persons carrying on a business within a business improvement area; or (b) owners of real property on which a business is being carried on, where that real property is within a business improvement area. (2) A business improvement area levy charged or collected by the city during the period from January 1, 2013 to the day this subsection came into force shall be considered to have been validly charged or collected where that levy was charged to or collected from (a) a person who carried on a business within a business improvement area; or (b) an owner of real property on which a business was carried on, where that real property was within a business improvement area. 2016 c52 s3 Back to Top Business improvement area levy rate 4.2 (1) A business improvement area levy shall be fixed annually by resolution of the council and may be fixed in accordance with one of the following methods: (a) a percentage of the value of the real property occupied by the business; (b) a set fee; or (c) by reference to a scale specifying separate classifications or categories of businesses and assigning to each classification or category a specific fee. (2) A business improvement area levy shall be payable in a manner and at a time that the council shall determine. (3) The council may establish different levies for different business improvement areas by resolution. 2016 c52 s3 Back to Top Occupier considered owner 5. Where real property is occupied and the owner is not known, the occupier is considered to be the owner for the purposes of the imposition and collection of the real property tax. 2006 cC-17.1 s5 Back to Top Tenant of tax exempt property 6. The tenant of real property that is not subject to the real property tax shall, where rent or other valuable consideration is paid by the tenant in respect of that real property, pay the real property tax as if the tenant were the owner of the real property and the real property were subject to that tax. 2006 cC-17.1 s6 ; 2024 c30 s13 Back to Top Representative capacity 7. (1) Where real property is under the control of a person in a representative capacity as executor, administrator, trustee, guardian or agent, that person is liable for the payment of the real property tax only in that person’s representative capacity. (2) Where the owner of real property is a minor, the person whose name has been entered on the assessment roll of the city as the parent, guardian or other legal representative of the owner is liable for the payment of the real property tax, where the owner defaults in the payment. 2006 cC-17.1 s7 ; 2024 c30 s14 Back to Top Tax exempt property 8. (1) The following real property is exempt from the real property tax: (a) real property belonging to Canada , the province or the city; (b) real property exempted from the real property tax by an Act of the Legislature; (c) productive farm land and woodland as designated by the minister of the Crown responsible for the land and buildings on and used in connection with farm or wood production from that land; (d) real property which may be exempted from the real property tax by the council by by-law that is (i) held and occupied for public worship, (ii) used in connection with and for the purpose of a hospital for the care of the physically or mentally disabled or for the care of the aged or infirm, including student residences, but not including other residences and apartments, (iii) held and occupied as a public college or school or for other public educational purposes, including student residences and playing fields and other recreational facilities owned by them, but not including other residences and apartments, (iv) held and occupied by a charitable organization or institution which is so registered under the Income Tax Act ( Canada ), (v) used for emergency housing, (vi) acquired from the city for the purpose of development for public purposes, (vii) part of a low rental housing project as defined in the National Housing Act (Canada), (viii) used for a purpose from which the city received the net profits, or (ix) used as part of an affordable housing initiative that is funded, in whole or in part, by the government of Canada, the provincial government or an agency of the government of Canada or of the provincial government; and (e) other real property that the council may by by-law exempt, so long as it is used for a public purpose. (2) The Lieutenant-Governor in Council may by order exempt from the operation of subsection (1) real property owned by the Crown that may be specified in the order. (3) Where real property that is exempt from the real property tax stops being exempt on or before December 31 in a year, the owner or occupier of that real property is liable for the real property tax in respect of that real property for the portion of the year it is not exempt. (4) Notwithstanding subsection (1), real property of Canada or the province referred to in that subsection is subject to the charge for the protection of and ordinary water services that the council may determine, subject to the approval of the Lieutenant-Governor in Council. 2006 cC-17.1 s8 ; 2024 c30 s15 Back to Top Supplementary assessment 9. (1) The owner of real property that has been made subject to a supplementary assessment under the Assessment Act, 2006 is liable for the payment of the real property tax on the basis of the supplementary assessment for the remaining portion of the calendar year from the earlier of (a) the date of substantial completion of the construction; (b) the date of occupancy of the real property; or (c) the date the business was started or resumed. (2) Taxes for the current year applicable to the real property described in this section shall be collected in the same manner as if the real property had been on the assessment roll when it was delivered to the clerk. (3) Notwithstanding subsection (2), the amount of real property tax payable under this section shall be that proportion of the tax for the full year that the number of days from the day on which the person completed the new construction or made the extension or started or resumed the business at a new or additional location, as the case may be, until the last day of the year bears to the total number of days in the year. 2006 cC-17.1 s9 ; 2012 c26 s15 Back to Top Payment when appeal 10. (1) Where real property is subject to an assessment or a supplementary assessment and an appeal is being taken against the assessment or supplementary assessment, the real property tax shall, pending a decision in that appeal, be payable on the basis of the original assessment or supplementary assessment. (2) The difference between the amount of the tax collected under subsection (1) and the amount payable on the basis of the assessment as later determined by the commissioner shall be paid by the owner or refunded by the council, according to the decision in the appeal, when that decision has been made. 2006 cC-17.1 s10 Back to Top Error or correction 11. Notwithstanding the lapse of time, an assessor may assess and a council may tax retrospectively, real property or other subject of taxation, the assessment or taxing of which has been omitted from the general assessment by accident or by error, or is invalid because of an error or irregularity and may impose a tax so omitted or invalid upon an estate or person upon whom it should first have been imposed. 2006 cC-17.1 s11 Back to Top Rep. by 2012 c26 s16 12. [Rep. by 2012 c26 s16] 2012 c26 s16 Back to Top Rep. by 2012 c26 s16 13. [Rep. by 2012 c26 s16] 2012 c26 s16 Back to Top Rent increase where tax increase 14. (1) Notwithstanding a provision in a lease, licence or permit for commercial property that is in effect on January 1, 2013, where that lease, licence or permit does not include a provision enabling the owner of the commercial property to increase the rent or require an annual deposit in relation to an increase in property tax or a business improvement area levy payable by the owner, that lease, licence or permit is considered to include such a clause. (2) Where a deposit is required or the rent is increased under subsection (1), the owner shall give the tenant notice in writing at least 90 days before the deposit is required or the rent is increased. (3) Notice under subsection (2) may be provided by (a) giving it to the tenant personally; (b) giving it to an agent or an employee of the tenant on the premises; (c) posting it in a conspicuous place in or on some part of the premises; or (d) sending it to the tenant by registered mail, in which case notice is considered to have been given on the third day after the date of mailing. (4) Subsection (1) shall not apply to a commercial property in which the province is a tenant. 2012 c26 s17 ; 2016 c52 s4 Back to Top Tax rate fixed annually 15. The council shall, before December 15 in each year, fix the percentage for the rate of the real property tax for the next financial year that will, together with the anticipated revenues of the city from all other sources, produce the amount required to cover all expenditures of the council to be made from current funds during that next financial year. 2012 c26 s18 Back to Top Arrangements re tax payments 16. (1) The council may make arrangements for the payment, reduction or remission of real property tax on account of the poverty of a person liable for the payment of that tax or for any other reason where that arrangement, reduction or remission is recommended by the board and approved by at least 5 councillors. (2) The decision of the council in respect of that arrangement, reduction or remittance shall be final. 2006 cC-17.1 s16 ; 2012 c26 s19 Back to Top Payment Review Board 17. (1) The council may appoint a board to be known as the Payment Review Board, consisting of the city clerk and other persons whom council may determine for the purpose of reviewing applications and making recommendations to the council under section 16 with respect to the arrangement, reduction or remission of the payment of real property tax. (2) A person liable for the payment of real property tax may file with the board an affidavit and other evidence as to the circumstances that result in the person’s application for an arrangement of or reduction or remission of payment of the tax. 2012 c26 s20 ; 2024 c30 s16 Back to Top Where taxpayer without assets 18. (1) Where council has made an arrangement for the payment of the real property tax under section 16, the lien period in respect of a postponed payment shall start to run from the date specified in the resolution for that postponed payment. (2) Where the postponed payment for a portion of taxes remains unpaid for a period after the time when that payment became due, the city may exercise the lien conferred on the city by this Act in the manner provided and other remedies for recovering taxes contained in this Act. 2006 cC-17.1 s18 ; 2012 c26 s21 Back to Top Non-payment after arrangement 19. Where the council is satisfied that the owner or person liable for real property taxes has no assets available for execution other than the real property on which the taxes are due and (a) it is established by evidence to the satisfaction of the council that real property upon which taxes are charged is of insufficient value to pay the costs of an action; or (b) an action has been taken for the recovery of taxes due on real property and the property upon execution has not realized the whole of the taxes and the costs of action, the council may remit payment of the taxes or the unpaid balance and write that amount off from its books. 2006 cC-17.1 s19 Back to Top Water tax 20. (1) The council shall have power by resolution to fix and impose upon the owner or occupier of real property within the city an annual tax to be known as "the water tax" in respect of water supplied to that real property. (2) The water tax shall be payable in a manner and at a time that council shall determine. (3) The council may impose the water tax by the following methods and may fix a minimum or maximum amount for water tax and vary the amount of tax in application to different classes of real property, buildings or premises: (a) the water tax may be based upon the percentage of the value of real property that the council may determine, or may be levied in the form of a surtax on the real property tax payable in respect of it; (b) the water tax may be based upon the quantity of water used in the real property as measured and determined by water meters, which the council may install in that real property, and charged at a rate per 4,546 litres, or that part of it that the council may determine; and (c) the water tax may be based upon and determined by reference to a scale specifying separate classifications or categories of values of real property and assigning to each classification or category a specific amount or charge as the water tax under this section. (4) For the purposes of paragraph (3)(b), the council shall have power to contract with a person for the supply or installation of water meters and to secure the payment of the cost of those meters or the installation of them by a first charge upon all water taxes received in respect of premises in which the meters are installed and to issue debentures of the city securing payment of the cost of those meters. 2006 cC-17.1 s20 Back to Top Regulation re: water tax 21. Notwithstanding section 20, the minister may make regulations to establish a water tax rate applicable to and a maximum allowable amount of water tax payable by the owner of real property located inside or outside the city that is connected to the water system of the city where that real property is the location of a (a) school operated under the Schools Act, 1997 ; (b) scheduled hospital as defined in the Hospitals Act ; and (c) building owned by the Crown, and a tax rate imposed in accordance with this section shall be considered to have been imposed, with the necessary changes, under section 20. 2006 cC-17.1 s21 Back to Top Collection of water tax 22. (1) Where a water tax imposed under section 20 or an instalment of that tax is unpaid within 30 days from the date on which the water tax or an instalment is due, the city may discontinue the supply of water to the real property in respect of which the water tax is imposed. (2) An occupier of or other person with an interest in real property referred to in subsection (1) who is or may be affected by the discontinuance of water may pay the water tax or instalment to the council, and that occupier or other person may recover by action in a court the amount paid by that occupier or other person from the person liable for that water tax or instalment. (3) A water tax payable under section 20 by a person who is the owner of or who has an interest in the real property in respect of which the water tax is imposed for water supplied to that real property shall attach to and be a charge upon the real property or the interest of that person in the same manner as other taxes under this Act and may be recovered by the remedies provided by this Act for the recovery of taxes. (4) Where a water tax or instalment of that tax imposed upon and payable by the occupier of real property is not paid to the council by the occupier within one month after the water tax or instalment is payable by the occupier, the water tax or instalment shall become payable immediately to the council by the owner of the real property in the same manner as other taxes under this Act and may be recovered by the council from that owner by the remedies provided by this Act for the recovery of taxes. (5) Upon payment of the tax or instalment to the council under subsection (4), the owner may recover from the occupier by action in a court, the amount paid by the owner. (6) Where the water tax is imposed on or payable by the owner of real property under section 20, the owner may, a statute or provision of law to the contrary notwithstanding, add the amount of the water tax to the rent payable to the owner by a tenant or lessee of the real property to which water is supplied and the owner shall have the same rights and remedies for recovery of the water tax from the tenant or lessee as are available to the owner in law with respect to the recovery of rent. (7) The Public Utilities Act shall not apply to or be considered to apply to the water tax or to rates or charges levied, imposed or charged under this Act or under the authority of this Act in respect of water supplied by the city. 2006 cC-17.1 s22 ; 2024 c30 s17 Back to Top Interest on arrears 23. The council may charge simple or compound interest on taxes that are not paid on or before the date on which they become due if, before making that charge, the council passes a resolution establishing whether the interest shall be simple or compound, the rate of interest to be charged and when that interest shall be applied. 2006 cC-17.1 s23 ; 2009 c40 s5 Back to Top Licence fees 24. (1) The council may charge annual licence fees for all persons doing those types of business in the city that may be provided for in a regulation of the council and the fees shall be due at the office of the city clerk before January 2 of each year. (2) A person starting a business shall pay the prescribed licence fee on or before the day of beginning of business. (3) Where a person, not being a commercial traveller, starts business after June 30 in a year, that person is liable only to pay 1/2 of the licence fees in respect of that year. (4) The council shall issue to the party paying the licence fees required under this section, a licence permitting the business in respect of which the fee is payable, and a person shall not have a business until a licence has been obtained. 2006 cC-17.1 s24 Back to Top Circus licence 25. (1) A person shall not operate or start to operate, as owner, manager or agent, a circus in the city until the person has obtained from the council a licence for the operation of the circus. (2) The council may refuse a licence for a circus or grant a licence for a limited period of time and in a location which the council may determine. (3) An owner, lessee or possessor of land or premises in the city shall not permit that land or premises to be used for the operation of a circus unless a licence for that operation is granted by the council under this section. (4) The council may impose on a person operating as owner, manager or agent of a circus within the city a licence fee prescribed by the council for each day the circus is in operation, and the licence fee shall be paid in advance for each day of operation or intended operation. (5) It is a condition of a licence issued to a person under this section that the licence shall automatically be cancelled upon failure of the licensee to make payment in advance on a day of the amount payable under subsection (4). (6) The licence fee payable under this section shall be recoverable in a court in an action by the city against that operator and the property and equipment employed in the operation of the circus shall be liable to attachment and to execution in satisfaction of a judgment in an action, whether or not the property or equipment is owned by the person liable for those licence fees. (7) Where a person contravenes this section, the person is guilty of an offence under this Act. 2006 cC-17.1 s25 ; 2024 c30 s18 Back to Top Deed transfer fee 26. (1) The council may impose a deed transfer fee not exceeding $25 in respect of the transfer, sale, assignment or conveyance of real property within the city or, where real property is partly within the city, in respect of the portion within the city. (2) Where the council imposes a deed transfer fee under subsection (1), a document in relation to which the fee is liable to be paid shall not be registered in the Registry of Deeds without prior proof to the satisfaction of the Registrar of Deeds of payment of that fee. (3) For the purpose of subsection (2), the council may authorize the use of some form of receipt or stamp that is, in the absence of evidence to the contrary, proof of payment. 2006 cC-17.1 s26 Back to Top Former water and sewage rates 27. Where, in an agreement, lease, charter or contract, it is provided that in relation to real property within the city water and sewage rates are payable by a person or company, it shall be considered that the real property tax required to be paid by this Act shall be instead of those water and sewage rates which were previously agreed upon or ordered to be paid. 2006 cC-17.1 s27 Back to Top Accommodation tax 28. (1) The council may impose a tax to be known as the "accommodation tax" upon a person who, for a daily charge, fee or remuneration is accommodated, lodges or stays in a room in a building in the city which is (a) required to be registered under the Tourist Accommodations Act ; (b) owned by the Memorial University of Newfoundland. (2) A tax imposed under subsection (1) shall be not more than 4% of the amount charged for the accommodation, lodging or stay referred to in that subsection. (3) Subsections (1) and (2) shall not apply to (a) a person who pays for accommodation, lodging or a stay in a room for which the daily charge or remuneration is not more than $20; (b) a student who is accommodated, lodges or stays in a room in a building referred to in paragraph (1)(b) while the student is registered at and attending a post-secondary educational institution; and (c) a person who is accommodated, lodges or stays in a room for more than 30 consecutive days. (4) A tax collected under this section shall be paid into an account established for that purpose, and that account shall be audited and money paid out of the account in the manner required by the Memorandum of Understanding executed on October 23, 1998 by the Government of Newfoundland and Labrador, the City of St. John’s and the Avalon Convention and Visitor’s Bureau, and amendments to that memorandum. (5) The council may, in the manner required by law, prescribe those resolutions and by-laws which are necessary to implement a tax under this section in accordance with the Memorandum of Understanding referred to in subsection (4). 2006 cC-17.1 s28 ; 2012 c43 s1 ; 2017 c10 s8 ; 2020 T-6.1 s14 ; 2024 c30 s19 Back to Top By-laws 28.1 The council may make by-laws not inconsistent with this Act or the regulations or with another Act for the purpose of exercising its powers and performing the functions and duties vested or imposed in or on the council. 2012 c26 s22 Back to Top Notice required 28.2 A by-law and an amendment or repeal of a by-law shall only be considered by the council where written notice was provided at a previous meeting at least one week prior. 2012 c26 s22 Back to Top Publication 28.3 (1) Notice of a by-law passed by the council shall be published in the Gazette and in a newspaper of general circulation in the city. (2) The notice referenced in subsection (1) shall set out concisely the object of the by-law, the date of the passing of the by-law and contain the following statement: Take notice that a person who wishes to view the by-law may view it at the office of the city clerk of the St. John's Municipal Council at City Hall and that a person who wishes to obtain a copy of it may obtain a copy of it at the office upon payment of a reasonable fee, as established by the St. John's Municipal Council. (3) The by-law shall have effect from the date of publication of the notice of the by-law or a later date that may be stated in the by-law. 2012 c26 s22 PART II REMEDIES FOR RECOVERY OF TAXES AND EXPENSES Back to Top Action on arrears 29. (1) The council may immediately after January 1 and July 1 in each year take proceedings to recover all amounts due for taxes, assessments, rents and licence fees then owing and unpaid, including those due for the immediate past half year. (2) Where a tax, fee, levy, assessment, fine or charge imposed by the council is in arrears, in addition to other remedies that the council has to enforce payment, the council may disconnect the service of a water system, sewage system or water and sewage system provided to the person who owes the tax, fee, levy, assessment, fine or charge to the council. (3) Where it is necessary for the purposes of subsection (2), the employees or agents of the council may enter upon real property, whether publicly or privately owned, and at reasonable times enter into the buildings or structures on the real property. 2006 cC-17.1 s29 Back to Top Lien for taxes 30. (1) Taxes fixed, established and imposed in respect of real property constitute a lien upon that real property, except where the real property is sold for tax arrears by the council. (2) The lien attaches on the date on which the relevant tax was due to the council and continues for a period of 6 years after or after the last payment on account of the tax or acknowledgement in respect of the tax has been made or given to the council, whichever is the later. (3) The lien described in subsection (1) is considered to rank in priority over a grant, deed, lease or other conveyance, and over a judgment, mortgage or other lien or encumbrance affecting the real property affected, or the title to the real property. (4) Where proceedings are taken to enforce the lien within the period of 12 years, the lien shall continue in force until the completion of the proceedings. (5) The registration of a grant, deed, lease or other conveyance, or of a judgment, mortgage or other lien or encumbrance, whether it was before or after the time the lien for rates attached, in no way affects the priority of the lien. (6) It shall not be necessary to register the lien in the Registry of Deeds. (7) Where the real property tax applicable to a property has been paid in full, the city clerk shall, upon demand, provide to a person entitled to the information, a certificate signed by the city clerk stating that the real property tax has been paid as of the date of the certificate. 2006 cC-17.1 s30 ; 2012 c26 s23 ; 2024 c30 s20 Back to Top Where sale prohibited 31. Notwithstanding section 30, real property that is occupied for full-time residential purposes by the owner, not including a person considered to be an owner under section 5, shall not be sold for tax arrears by the council so long as it is occupied in that manner. 2006 cC-17.1 s31 Back to Top Notice to owners 32. (1) The city clerk shall inquire into the ownership of and encumbrances affecting real property and the names of the present owner and encumbrancers in order to serve each of them with the notice and information required by this section. (2) For property to be sold for arrears of taxes, the city clerk shall serve upon the owner and encumbrancers of the real property, where known, a notice signed by the city clerk which shall contain (a) a general description of the real property affected; (b) the amount of arrears of taxes owing in respect of the real property; and (c) a statement that the real property is liable to be sold under this Act for the arrears, with interest and with the expenses of and incidental to the arrears, unless they are paid within 60 days from the date of the notice. (3) Service of the notice upon a person mentioned in this section is sufficient for this Act, where it is sent by registered mail to the last known address of the person, or where the address of the person is not known, then by leaving the notice with the tenant or occupant of the real property affected or by posting a copy of the notice in some conspicuous place on the property. (4) Where real property has been assessed "owner unknown" or the chief assessor has not provided information respecting ownership or encumbrances and the city clerk has not been able to obtain information respecting ownership, the notice shall be posted in a conspicuous place on the real property affected. 2006 cC-17.1 s32 Back to Top Right of mortgagee 33. (1) A mortgagee, judgment creditor or other person having a lien, charge or encumbrance upon or against real property liable to be sold for taxes, or in respect of which taxes are due, may, after the lien for taxes has attached and before sale, pay to the city clerk the amount of the taxes, together with all interest and expenses incurred in respect of the real property affected. (2) Where a person pays taxes under subsection (1), that person may add the amount paid to the person’s mortgage, judgment or other security, notwithstanding a clause or condition to the contrary contained in the security, and shall have the same rights, remedies and privileges against that real property as the person has under the security held by the person, and the person may sue for and recover in an action for debt the amount paid, together with interest, against the person liable under this Act to pay that amount. 2006 cC-17.1 s33 ; 2024 c30 s21 Back to Top Direction for sale 34. After the time limit in the notice required to be given by section 32 the city shall, on the application of the city clerk, by resolution direct that the real property be sold. 2006 cC-17.1 s34 Back to Top Advertisement for sale 35. (1) The city clerk shall immediately upon receipt of a copy of the resolution referred to in section 34 proceed to advertise the real property referred to in the resolution for sale at public auction at a time and place that shall be stated in the advertisement. (2) Notice of the sale shall be published for at least 30 days immediately before the sale in a daily or weekly newspaper in circulation in the city by one insertion each week, and it shall be sufficient in the notice to put the street and number of real property advertised, or to put other short reference by which the real property may be identified, together with a statement that a full description may be seen at the office of the city clerk. 2006 cC-17.1 s35 Back to Top Sale for arrears 36. (1) At the time and place mentioned in the notice of sale the city clerk shall, unless the arrears of taxes and interest and the expenses incidental to those proceedings and sale are then, or have been previously, paid to the city clerk, proceed to sell at public auction the real property or portions of the real property that in the city clerk’s judgment are sufficient to pay those taxes, interest and expenses. (2) Where the real property described or referred to in the notice of sale is only a portion of real property, and the portion does not sell for a sufficient sum to satisfy the taxes, interest and expenses due with respect to the real property of which it forms a part, the city clerk may immediately, and without further notice, sell the whole or a portion of the remainder of the real property of which the portion sold formed a part to satisfy the taxes, interest and expenses. (3) The city, by an official or agent, may bid for and purchase real property being sold to satisfy taxes, interest and other expenses due. 2006 cC-17.1 s36 ; 2024 c30 s22 Back to Top Where no bidder 37. (1) Where at the time appointed for the sale of real property no bidder appears, or where the city clerk fails at the sale to sell that real property for the full amount of the arrears of taxes, interest and expenses due, the city clerk shall adjourn the sale until a day then to be publicly named by the city clerk, not earlier than one week and not later than 2 weeks after. (2) The city clerk shall give notice in the paper in which the sale was originally advertised, or where not then in circulation, in another newspaper circulating in the city, of the time and place to which the sale is adjourned and the city clerk shall again put up the real property at public auction and may sell the real property for any sum that can be realized. 2006 cC-17.1 s37 ; 2024 c30 s23 Back to Top Lien not affected 38. Where real property is sold for taxes and the sale is set aside for an error, irregularity or other cause, the lien on the real property shall not as a result be discharged but shall continue for the same time as if the date of the setting aside were the date on which the sale took place and the property may again be sold unless the taxes, interest and expenses against it are paid. 2006 cC-17.1 s38 Back to Top Distribution of purchase price 39. (1) The city clerk shall, out of the purchase money received on the sale of real property, deduct the amount of taxes, interest and expenses owing to the city, and taxes that are due at the time of the sale. (2) Where there is a balance of the purchase price remaining after making the deductions in subsection (1), the city shall pay the person entitled to it, or, where there is a dispute as to who is entitled, as determined by an order of the Supreme Court on application by the city. 2006 cC-17.1 s39 ; 2024 c30 s24 Back to Top Sale invalid 40. Where the purchaser of real property at a sale under this Act fails to immediately, after the sale being knocked down to the purchaser, (a) pay the city clerk or the city clerk’s agent the amount of the purchase money; or (b) deposit with the city clerk an amount equal to the amount of the taxes, interest and expenses of sale for which the real property has been sold, the city clerk shall immediately put up the real property for sale again. 2006 cC-17.1 s40 ; 2024 c30 s25 Back to Top Assessment after sale 41. (1) Where real property has been sold under this Act for arrears of taxes, it shall be assessed to the purchaser, the purchaser’s executors, administrators or assigns. (2) Where the city is the purchaser, the real property shall be assessed to the city. (3) Where real property has been sold under this Act for arrears of taxes, the council shall give to the purchaser a valid conveyance in the name of the city signed by the mayor and city clerk or the person appointed by council and sealed with the seal of the city. 2006 cC-17.1 s41 ; 2024 c30 s26 Back to Top Effect of sale 42. The conveyance referred to in section 41 shall be conclusive evidence that the provisions of this Act with reference to the sale of the real property described in that conveyance have been fully complied with, and everything necessary for the legal perfection of that sale has been performed, and shall have the effect of vesting the real property in the purchaser, the purchaser’s executors, administrators or assigns, in fee simple, free from encumbrances. 2006 cC-17.1 s42 ; 2024 c30 s27 Back to Top Act priority 43. (1) A tax shall not be imposed or collected under the City of St. John's Act in respect of an assessment which has occurred after December 1, 1980 . (2) Where taxes or fees are provided for in this Act and in the City of St. John's Act, those taxes or fees with respect to services, licences or taxable subjects shall be imposed and collected only under this Act. 2006 cC-17.1 s43 PART III GENERAL Back to Top Collection despite appeal 44. Taxes levied or imposed upon a person under this Act after a decision by the commissioner may be collected or recovered notwithstanding an appeal to the Supreme Court. 2006 cC-17.1 s44 ; 2024 c30 s28 Back to Top Repayment on overpayment 45. (1) Where a person has paid taxes based on an assessment that is subsequently quashed, reversed or varied on appeal, and as a result of which the person’s taxes have been overpaid, the person shall be repaid by the city out of its general revenues the amounts overpaid but where an appeal is taken against that order, the person is not entitled to repayment until the disposition of the appeal. (2) No interest shall accrue or be payable where a repayment is made under subsection (1). 2006 cC-17.1 s45 ; 2024 c30 s29 Back to Top Limitations on actions 46. (1) An action or other proceeding, except an action or other proceeding brought by the city for the collection of taxes, shall not be brought in a court with respect to taxes based on an assessment under the Assessment Act, 2006 (a) except within 6 months after the date upon which the assessment roll is required by this Act to be forwarded to the city clerk or within 6 months after the forwarding of the assessment roll in case the assessment roll is not forwarded within the time fixed for that purpose; or (b) where an appeal has been taken to the court, except within 15 days after the date of the decision of the Supreme Court. (2) Where an appeal has been taken to the Court of Appeal, an action or proceeding shall not be brought in another court with respect to the assessment except an action or other proceeding brought by the city for the collection of taxes. 2006 cC-17.1 s46 ; 2024 c30 s30 Back to Top Defence barred 47. An issue or matter that could have been raised by way of appeal to the commissioner or the Supreme Court within the times limited for that appeal shall not be raised by way of defence in an action or other proceeding brought by or on behalf of the city. 2006 cC-17.1 s47 ; 2024 c30 s31 PART IV CONSEQUENTIAL, REPEAL AND COMMENCEMENT Back to Top Consequential amendments 48. (1) Subsection 99(11) of the City of St. John's Act is amended by deleting the reference " St. John's Assessment Act " and substituting the reference " City of St. John's Municipal Taxation Act" . (2) Subsection 403.2(4) of the Act is amended by deleting the reference " St. John's Assessment Act " and substituting the reference " City of St. John’s Municipal Taxation Act ". (3) Subsection 39.2(4) of the Urban and Rural Planning Act, 2000 is amended by deleting the reference " St. John's Assessment Act " and substituting the reference " City of St. John's Municipal Taxation Act ". 2006 cC-17.1 s48 Back to Top Repeal 49. The St. John's Assessment Act is repealed. 2006 cC-17.1 s49 Back to Top Commencement 50. This Act shall come into force on a date to be proclaimed by the Lieutenant-Governor in Council. (In force - Jan. 1/07) 2006 cC-17.1 s50