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In This Volume

  • 30.1 (1) If
  • (a) the property for which taxes are assessed or imposed is Crown land held by an occupier, and
  • (b) the taxes on the property are delinquent, the collector may register in the personal property registry under the Miscellaneous Registration Act, 1992 a claim respecting the personal property of the occupier.
  • (2) A claim registered under subsection (1) creates a lien and charge in favour of the government against the personal property of the occupier for the amount of the delinquent taxes and any current year taxes that are due and payable.
  • (3) A lien or charge created under subsection (2) has priority over all other claims of every person except claims secured by liens, charges or encumbrances registered before the date that the claim is registered under subsection (1).
  • (4) A lien or charge under subsection (2) and its priority are 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, or
  • (c) tender or acceptance of partial payment of the taxes.

2001-3-59, effective March 29, 2001.