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In This Volume

  • 37 (1) Despite other action taken under this Part, if payment is not made of taxes due and payable under this Act, the Surveyor of Taxes may issue a certificate stating
  • (a) the description of the property taxed,
  • (b) the amount of due or delinquent taxes remaining unpaid, including interest and penalty,
  • (c) the years for which the tax is owing, and
  • (d) the name of the owner, occupier or other person liable for payment.
  • (2) The Surveyor of Taxes may file the certificate with any district registrar of the Supreme Court, and the filed certificate has the same effect and all proceedings may be taken on it as if it were a judgment of the court for recovery of a simple contract debt of the amount stated in the certificate against the person or persons named in it.

1979-400-36; 1989-40-198; 2023-10-1096.