30 Lien For Taxes

• 30 (1) Taxes assessed or imposed and due for land and improvements under this Act, or any property subject to taxation under another Act, form a lien and charge in favour of the government on the entire property taxed.
• (2) A lien or charge created by subsection (1) has priority over every other lien, charge or encumbrance on the property.
• (3) The lien or charge created by subsection (1) and its priority is not lost or impaired by

• (a) any neglect, omission or error of the collector or of an agent or officer,
• (b) taking or failing to take proceedings to recover the taxes due,
• (c) tender or acceptance of partial payment of the taxes, or
• (d) registration or want of registration.

• (4) If the collector considers it appropriate to do so, the collector may register the lien or charge created by subsection (1) by registering a lien form against the property in the appropriate land title office in the same manner as a charge is registered under the Land Title Act.

1979-400-29; 1994-37-26, effective July 8, 1994.