Sale for non-payment of municipal taxes
Every city has a legal obligation to collect municipal taxes. When sums are owed to the city by virtue of a municipal tax account, a real estate transfer tax or any other tax-like amount, the city may, in accordance with the provisions of the Cities and Towns Act (R.S.Q. c. C-19), sell by auction properties whose taxes have still not been paid after numerous reminders have been sent, by order of the city council.
When is the tax sale usually held?
The date of the tax sale is set by the municipal council, when it adopts the schedule of sales for non-payment of municipal taxes. The date is then confirmed by an ordinance, which is the subject of a resolution passed at a municipal council meeting. In 2024, the sale is scheduled for September 27, 2024 at 9 a.m. in the council chambers at Centre Harpell, 60 rue Saint-Pierre, Sainte-Anne-de-Bellevue.
What are the mandatory steps to take before holding a sale for non-payment of municipal taxes under the Cities and Towns Act, RLRQ c C-19 (LCV)?
After the expiry of 6 months following the date of the notice of deposit of the collection roll, the treasurer draws up a statement indicating the immovables on which the taxes imposed have not been paid, in whole or in part (article 511 LCV).
The council, after reviewing the statement produced by the treasurer, may order the clerk to sell these immovables at public auction (article 512 LCV).
Within 30 days of the council's order, the clerk must give public notice of the day, time and place of the auction sale. This notice is published 2 times in a newspaper located in the municipality. (articles 513 and 514 LCV). He must also, by registered mail, inform any person whose property is to be sold and whose name appears on the assessment roll.
How can I have my property removed from the list of properties affected by the ordinance?
Owners on the list must pay the full amount due by the payment date. To find out, they should contact the taxation department, whose contact details are as follows:
- E-mail: info-finance@sadb.qc.ca
- Telephone: 514 457-7554
- Fax: 514 457-6087
The possibility for an owner to pay the amount due and withdraw from the list of properties to be sold for taxes is valid at any time before the date and time set for the sale.
The day of the public auction for non-payment of municipal taxes: What conditions must be met and what is important to know?
Conditions for bidding on the day of the sale:
Natural person: (identification)
- Name
- Date and place of birth
- Full residential and mailing address, if applicable
- Mandate or power of attorney if representing another natural person
Legal entity :
- Name
- Legal form and incorporating act
- Full postal address of registered office, if applicable
AND
For the representative of a legal entity: (identification)
- Name
- Capacity of representative (proxy)
- Certified copy of document authorizing him/her to act (e.g. resolution, mandate, power of attorney or other)
Conditions of sale: sale of immovables for non-payment of municipal taxes
If you have any questions about the sale process for non-payment of municipal taxes, please contact the Town Clerk's Office by telephone at 514-457-6807 or by e-mail at greffe@sadb.qc.ca or refer to the Cities and Towns Act, RLRQ c C-19 (sections 511 et seq.).
Documentation relating to the sale for non-payment of municipal taxes in 2024 :
2024 timetable for sale for non-payment of municipal taxes
Resolution #08-193-24
No property affected.
(last updated September 24, 2024)
Public notice of sale for non-payment of municipal taxes (first notice)
Public notice of sale for non-payment of municipal taxes (second notice)
Public notice for cancellation of sale for non-payment of municipal taxes
