20 Recovery Of Property Taxes

• 20 (1) This section applies in relation to a real property tax law enacted under section 14(1).
• (2) If a real property tax law of a treaty first nation authorizes a tax sale, by public auction, of the fee simple or leasehold interest in real property, the law must provide for the giving of advance notice of the tax sale to all of the following:

• (a) each person named in the tax roll in relation to the interest in real property subject to the tax sale;
• (b) each person who holds a registered lien or charge on land subject to the tax sale;
• (c) each person who is a registered owner of the interest in real property subject to the tax sale.

• (3) If a real property tax law of a treaty first nation authorizes a tax sale, by public auction, or provides for forfeiture of the fee simple or leasehold interest in real property, the law must provide for both of the following:

• (a) a right of redemption on payment of an amount owing by or on behalf of the person whose property is to be sold or forfeited;
• (b) in the case of a sale, payment, by the treaty first nation to the person who was the registered owner of the property at the time of the sale, of the proceeds of the sale less all of the following:
  • (i) the total amount of costs in relation to the sale;
  • (ii) amounts owing;
  • (iii) amounts that are owing to creditors with priority over the registered owner;
  • (iv) amounts of unpaid fees referred to in section 21(2)(b).

2024-13-267.