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## 1. Purpose:
To identify the criteria/thresholds that will result in a property being considered for tax sale, as permitted under Section 134 of the Municipal Government Act (MGA).
## 2. Policy Statement:
- 1) It is the Policy of the Town of Stewiacke that all property taxes be collected in a timely manner. Property tax accounts that fall into arrears will be subject to collection efforts that ultimately can result in a tax sale.
- 2) MGA Section 134 (1) allows property to be sold if taxes are in arrears one year, while Section 134 (2) indicates property shall be sold if taxes are in arrears for the preceding three
- 3) Property shall be put up for tax sale if taxes are in arrears for the preceding two fiscal years unless one of the five conditions under MGA Section 134 (4) is met, for example, a tax arrears payment arrangement has been entered into and the taxpayer is in compliance or the balance outstanding is less than the collection limit established by council. Any payment arrangements should not exceed the lien period of six years.
- 4) This policy hereby establishes a taxes collection limit of $500. Properties with a tax arrears balance equal to or less than this amount are not required to be sold at tax sale.
- 5) The Town Clerk or designate shall prepare annually a list of properties meeting the criteria for tax sale. The list will be reported to Council prior to the commencement of the formal tax sale process. Included with the list will be a summary of any properties that tax sales will not proceed on, noting which section of MGA 134 (4) the property qualifies for possible exclusion from tax sale.
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Annotation for Official Policy Book
Date of Notice to Council Members of Intent to consider:OCToBER\_/,2019
Date of Passage of Current Policy:
OCToBER 25, 2019
I certify that this policy was adopted by Council as indicated above.
ОстовАя 26,2019,
Date
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## The Town of Stewiacke Policy Statement
Tax Sale Policy Policy #2019-45