Tax Enforcement Regulations, 2015, T-2 Reg 2

1 TAX ENFORCEMENT, 2015 T-2 REG 2 The Tax Enforcement Regulations, 2015 being Chapter T-2 Reg 2 (effective August 21, 2015). NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 T-2 REG 2 TAX ENFORCEMENT, 2015 Table of Contents 1 Title 12 Prescribed amount re law firm or collection agent 2 Interpretation 13 Prescribed amount re parcel value 3 Sum added for advertising 14 R.R.S. c.T-2 Reg 1 repealed 4 Form of tax lien 15 Coming into force 5 Form of discharge of tax lien Appendix 6 Form of notice Form A Tax Lien 7 Form of certificate as to assessed owner and value Form B Discharge of Tax Lien 8 Form of declaration of other services made Form C Notice Form D Certificate as to Assessed Owner and Value 9 Form of affidavit of personal service Form E Declaration of Other Services Made 10 Form of final notice pursuant to The Tax Enforcement Act Form F Affidavit of Personal Service 11 Form of request to registrar to register transfer of title Form G Final Notice Pursuant to the Tax Enforcement Act Form H Request to Registrar to Issue Title 3 TAX ENFORCEMENT, 2015 T-2 REG 2 CHAPTER T-2 REG 2 The Tax Enforcement Act Title 1 These regulations may be cited as The Tax Enforcement Regulations, 2015. Interpretation 2 In these regulations, “Act” means The Tax Enforcement Act. 28 Aug 2015 cT-2 Reg 2 s2. Sum added for advertising 3 The sum added, for the cost of advertising the list of arrears pursuant to section 4 of the Act, to the amount of arrears of taxes charged against a parcel is not to exceed: (a) if the list of arrears is with respect to only one parcel of land, the actual cost of advertising; or (b) if the list of arrears is with respect to two or more parcels of land, the actual cost of advertising divided by the number of parcels of land that are on the list of arrears. 28 Aug 2015 cT-2 Reg 2 s3. Form of tax lien 4 Form A of the Appendix is the prescribed form for the purposes of section 10 of the Act. 28 Aug 2015 cT-2 Reg 2 s4. Form of discharge of tax lien 5 Form B of the Appendix is the prescribed form for the purposes of section 13 and subsection 19(1) of the Act. 28 Aug 2015 cT-2 Reg 2 s5. Form of notice 6 Form C of the Appendix is the prescribed form for the purposes of subsection 23(2) of the Act. 28 Aug 2015 cT-2 Reg 2 s6. Form of certificate as to assessed owner and value 7 Form D of the Appendix is the prescribed form for the purposes of subsection 23(4) of the Act. 28 Aug 2015 cT-2 Reg 2 s7. 4 T-2 REG 2 TAX ENFORCEMENT, 2015 Form of declaration of other services made 8 Form E of the Appendix is the prescribed form for the purposes of subsections 23(6) and 24(4) of the Act. 28 Aug 2015 cT-2 Reg 2 s8. Form of affidavit of personal service 9 Form F of the Appendix is the prescribed form for the purposes of subsections 23(14) and 24(8) of the Act. 28 Aug 2015 cT-2 Reg 2 s9. Form of final notice pursuant to The Tax Enforcement Act 10 Form G of the Appendix is the prescribed form for the purposes of subsection 24(2) of the Act. 28 Aug 2015 cT-2 Reg 2 s10. Form of request to registrar to register transfer of title 11 Form H of the Appendix is the prescribed form for the purposes of sections 26 and 26.1 of the Act. 28 Aug 2015 cT-2 Reg 2 s11. Prescribed amount re law firm or collection agent 12 For the purposes of subclause 19(1)(a)(vi) of the Act, the prescribed maximum amount required to be paid to the treasurer of the municipality is $0 respecting any legal and administrative costs incurred by the municipality in connection with a law firm or collection agency, unless the costs have been incurred: (a) with respect to an individual step taken in the tax enforcement proceedings and the law firm or collection agency has billed the municipality for that step; or (b) after the amount of arrears of taxes and other expenses listed in subsection 19(1) have been collected. 28 Aug 2015 cT-2 Reg 2 s12. Prescribed amount re parcel value 13(1) In this section, “value” means the taxable assessment of a parcel, determined in accordance with sections 196 and 197 of The Municipalities Act. (2) For the purposes of subsection 26(1) of the Act, the maximum amount of the value of a parcel is $17,500. 28 Aug 2015 cT-2 Reg 2 s13. R.R.S. c.T-2 Reg 1 repealed 14 The Tax Enforcement Regulations are repealed. 28 Aug 2015 cT-2 Reg 2 s14. Coming into force 15 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 28 Aug 2015 cT-2 Reg 2 s15. 5 TAX ENFORCEMENT, 2015 T-2 REG 2 Appendix FORM A [Section 4] TAX LIEN The Tax Enforcement Act Registrar of Titles: Take notice that all parcels of land specified below are subject to a tax lien pursuant to The Tax Enforcement Act. ______________________________________________________________________________ (Legal description of lands, including title number(s)) Dated this ______________ day of __________________________, ___________________. (Seal of the municipality) ______________________________________ (Treasurer, Clerk, Administrator or Collector of Taxes) _______________________________________ (Name and address of municipality) FORM B [Section 5] DISCHARGE OF TAX LIEN The Tax Enforcement Act Registrar of Titles: Take notice that the interest based on the tax lien registered as Interest Number _____________ against ________________________________________________ (Legal description of lands, including title number(s)) pursuant to The Tax Enforcement Act is discharged. Dated this ______________ day of __________________________, ___________________. (Seal of the municipality) ______________________________________ (Treasurer, Clerk, Administrator or Collector of Taxes) _______________________________________ (Name and address of municipality) 6 T-2 REG 2 TAX ENFORCEMENT, 2015 FORM C [Section 6] NOTICE The Tax Enforcement Act TAKE NOTICE that the ________________________________________________________ (Name of municipality) intends to be registered pursuant to the above Act as owner of the land described below. The municipality claims title to the land by virtue of an interest based on the tax lien registered against the existing title to the land in the Land Titles Registry as Interest Number _______________________________________________________________________ , and you are required to TAKE NOTICE that unless you contest the claim of the municipality or redeem the land pursuant to the provisions of the above Act within six months from the service of this notice on you and, subject to the further provisions of The Tax Enforcement Act, a title will be issued to the applicant. On and after the date that the title is issued to the applicant, you will be forever estopped and debarred from setting up any claim to, or with respect to, the land. The amount required to redeem the land may be ascertained on application to the Clerk, Treasurer or Administrator of the municipality. Dated this ______________ day of __________________________, ___________________. (Seal) ______________________________________ (Treasurer) ______________________________________ (Name of assessed owner) ______________________________________ (Legal description of lands, including title number(s)) 7 TAX ENFORCEMENT, 2015 T-2 REG 2 FORM D [Section 7] _______________________________________________________________________________ (Name of municipality) CERTIFICATE AS TO ASSESSED OWNER AND VALUE I, ____________________________________________, Treasurer of the Separate certificate required Municipality of ____________________________ No. ________certify for each parcel that the name of the assessed owner of the following land in Saskatchewan, that is to say: This means as that name appears on the last revised assessment roll of the last revised municipality, is _______________________________________________ assessment roll as of the date of whose address according to that roll is __________________________ the resolution passed pursuant AND I certify that the assessed value of the land, according to that to subsection 22(1) of the Act assessment roll is __________________________ dollars ($ _______). Dated this ______________ day of __________________________, ___________________. ______________________________________ (Treasurer) SEAL 8 T-2 REG 2 TAX ENFORCEMENT, 2015 FORM E [Section 8] DECLARATION OF OTHER SERVICES MADE CANADA To Wit: I, _____________________________________, of _____________________________ , in the Province of ________________________________________________, do solemnly declare: That I did serve the attached Final Notice Pursuant to The Tax Enforcement Act in Form G/Request to Registrar to Issue Title in Form H by mailing in a registered letter, postage prepaid, at the Post Office of __________________ , a true copy of that notice to the persons mentioned below at the addresses and on the dates stated below, and that annexed to this document are the Postmaster’s receipts for those letters. NAME ADDRESS DATE OF MAILING _____________________ ________________________________ _____________________ _____________________ ________________________________ _____________________ _____________________ ________________________________ _____________________ _____________________ ________________________________ _____________________ _____________________ ________________________________ _____________________ _______________________________________________________________________________ And I make this solemn declaration, conscientiously believing it to be true, and knowing that it is of the same force and effect as if made under oath and by virtue of the Canada Evidence Act. Declared before me at the ___________________ of ________________________, in Saskatchewan this ______ day of _________________, _____ . _________________________ ___________________________________________ A Commissioner for Oaths for Saskatchewan or Notary Public My commission/appointment expires on the ______day of _________________________________, ___________ . 9 TAX ENFORCEMENT, 2015 T-2 REG 2 FORM F [Section 9] AFFIDAVIT OF PERSONAL SERVICE I, _________________________________, of _____________________________________, in Saskatchewan, __________________________________________________________ , make (occupation) oath and say: THAT I did, on _______________, the _______day of __________________ , __________ , personally serve on ______________________ a true copy of the attached notice marked as Exhibit “A” to this my Affidavit, by delivering it to and leaving it with the previously mentioned ___________________________________________________________________ . Sworn before me at the _____________________ of ________________________, in Saskatchewan this ______ day of _________________, _____ . _________________________ ___________________________________________ A Commissioner for Oaths for Saskatchewan or Notary Public My commission/appointment expires on the ______day of _________________________________, ___________ . (Note: The following exhibit stamp must be stamped on the Notice.) This is Exhibit “A” referred to in the affidavit of __________________________________ sworn before me at the _____________________ of ______________, in Saskatchewan, this ____________ day of _________________________ , ____________. ___________________________________________ A Commissioner for Oaths for Saskatchewan or Notary Public My commission/appointment expires on the ______day of _________________________________, ___________ . 10 T-2 REG 2 TAX ENFORCEMENT, 2015 FORM G [Section 10] FINAL NOTICE PURSUANT TO THE TAX ENFORCEMENT ACT TAKE NOTICE that the Municipality of ________________________________________ intends, on the expiration of 30 days from the date set out below, to request the Registrar of Titles to issue title to the land described below by virtue of an interest based on a tax lien registered against the existing title to that land in the Land Titles Registry on the ________ day of _________________________________________, __________ , as Interest Number ______________________ UNLESS you redeem that land pursuant to the provisions of the Act within 30 days from the date set out below, and that on issue of title for that land to the Municipality of _____________________________pursuant to that request, you will thereafter be forever estopped and debarred from setting up any claim to or with respect to that land. Dated at _______________ , in Saskatchewan, this ____ day of ___________, _______ . (Seal) ______________________________________ (Treasurer) __________________________________________ (Name of assessed owner) __________________________________________ (Legal description of lands, including title number(s)) NOTE - This Notice must be mailed or delivered on the same day it is dated. 11 TAX ENFORCEMENT, 2015 T-2 REG 2 FORM H [Section 11] REQUEST TO REGISTRAR TO ISSUE TITLE Registrar of Titles: The __________________________________________________________________________ (Name of municipality) requests to be registered as owner pursuant to the provisions of The Tax Enforcement Act, of the following land in Saskatchewan and being composed of: by virtue of tax lien proceedings with respect to the above-mentioned land under the interest based on a tax lien registered against the existing title to that land in the Land Titles Registry as Interest Number ___________ , the land not having been redeemed. Dated at _______________ , in Saskatchewan, this ____ day of ___________, _______ . ______________________________________ (Treasurer) SEAL AFFIDAVIT OF VALUE [To form part of Form H] CANADA PROVINCE OF SASKATCHEWAN To Wit: I, _________________________________, of the _______ of _________________________, in Saskatchewan, _____________________________________________________________, (occupation) make oath and say: 1. I am ______________________________________________________________________, of the ________________________________________________________________________. (name of municipality) 12 T-2 REG 2 TAX ENFORCEMENT, 2015 2. The value of each parcel of land mentioned in the within request, together with all buildings and other improvements on each parcel, is in my opinion as follows, and no more: Separate valuation Legal Description of Each Parcel Value required for each parcel More than one parcel may only be included in certain circumstances Delete and initial if 3. The taxable assessment of each parcel of land, according to taxable assessment the last revised assessment roll, is: greater than the prescribed amount Identify Parcel Taxable Assessment Delete and 4. The arrears of taxes imposed against each parcel have not initial if not been paid and no payment of taxes has been made on the parcels applicable in the two years preceding the service of the notice mentioned in subsection 26(1) of The Tax Enforcement Act. Delete and initial 5. No person is residing on any of the parcels. if not applicable Sworn before me at the _____________________ of ________________________, in Saskatchewan this ______ day of _________________, _____ . _________________________ ___________________________________________ A Commissioner for Oaths for Saskatchewan or Notary Public My commission/appointment expires on the ______day of _________________________________, ___________ . 28 Aug 2015 cT-2 Reg 2. 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