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409 Special Charges That Are To Be Collected As Real-property Taxes

In This Volume

  • 409 (1) A charge or levy imposed under section 300, 300.1, 302 or 303, or any other charge or levy lawfully inserted in the real-property tax roll,
  • (a) is a charge or lien on the real property on or in respect of which the charge or levy is imposed,
  • (b) has priority over any claim, lien, privilege or encumbrance of any person except the Crown, and
  • (c) does not require registration to preserve it.
  • (2) The amount of a charge or levy referred to in subsection (1) is to be collected in the same manner and with the same remedies as ordinary real-property taxes under this Act.
  • (3) A charge referred to in subsection (1) that is due and payable by December 31 and unpaid on that date is deemed to be delinquent taxes and must promptly be entered as such on the real-property tax roll by the Collector of Taxes.

1953-55-409; 1970-54-21; 1997-25-192; 2007-6-46.