The Tax Sale Process by Public Auction
Tax Accounts that are two (2) years in arrears are subject to Tax Sale Proceedings and may be sold at Public Auction. The Municipality strives to hold at least two tax sales each year. If the taxes remain unpaid, the property is advertised in local papers prior to the tax sale. Tax sale notices are mailed by ordinary mail to the last known address. If no address is known, the notice may be posted on the premises. Once a date has been established for the next tax sale, you will be able to access an up-to-date listing of properties up for Tax Sale. The tax sale is a public auction with the successful bid being the highest bid at or above the total of all outstanding taxes, interest and expenses (tax sale costs). Only at the end of the redemption period, if the property has not been redeemed, will the title pass to the successful bidder.
The Municipality has the power to conduct tax sales through the Municipal Government Act. Click here to see the relevant section in the Act.
Not sure how tax sales work? Click here for answers to frequently asked questions!
Winter 2022 Tax Sale
Pursuant to Part VI of the Municipal Government Act (MGA) of Nova Scotia, take notice that the following mentioned lands situated in the Municipality of the County of Inverness will be sold for arrears of rates, taxes, interest and expenses as set forth below by Public Auction on Friday, February 4, 2022 at the Judique Community Centre, 5473 Hwy 19, Judique, NS.
Once the properties have been advertised, detailed descriptions of the properties may be viewed below on the Municipality’s website, www.invernesscounty.ca, or by contacting Beverly MacDonald at 902-787-3510 during regular business hours, however we do not guarantee the accuracy of these property descriptions.
As a precaution, the Municipality of the County of Inverness encourages only those interested bidders to attend the public auction. Interested bidders must register prior to the tax sale by contacting the Finance Department at 902-787-3510. The deadline to register is 2:00pm on Thursday, February 3, 2022. The Municipality of the County of Inverness will be following public heath restrictions and recommendations. Seating is limited and registration will be required for each session. Proof of vaccination will be required at the door. Sanitation between sessions will occur.
Once the properties have been advertised, detailed descriptions of the properties may be viewed on the Municipality’s website, www.invernesscounty.ca, or by contacting Beverly MacDonald at 902-787-3510 during regular business hours, however we do not guarantee the accuracy of these property descriptions.
It is advisable to consult with a lawyer before purchasing a property. Terms of sale – Taxes and rates, interest and expenses to be paid at the time of the sale by cash, money order, certified cheque or lawyer’s trust cheque. The balance of the purchase price, if any, to be paid within three (3) business days of sale by cash, money order, certified cheque or lawyer’s trust cheque. THERE ARE NO DEBIT/CREDIT CARD PAYMENTS ACCEPTED AT THIS TAX SALE.
Bidding will commence with the sums specified on the hand outs on the date of the sale, which cover outstanding rates and taxes, interest to this date and expenses. Successful bidders must pay immediately in cash, money order, certified funds or lawyer’s trust cheque, the total sum to cover the taxes, interest and expenses. The balance of the bid must be paid in like manner, within three (3) business days of sale.
Purchasers must be aware that owners of the property or any person having an interest in the land or any person for the benefit of the owner may, within six months of the sale, redeem the property by payment of sums listed under Section 152 of the Municipal Government Act.
Purchasers should also be aware in Sections 151 of the Municipal Government Act, it implies that purchasers do not have absolute rights in the six months when redemption may occur and, therefore, are cautioned to only preserve and not alter the property. Any repairs require written permission of the Treasurer. A copy of these rights will be mailed to the purchaser along with the “Certificate of Sale.”
If no bids are made the Municipal Treasurer may exercise the right under Section 143 of the Act and bid for a purchase by the Municipality.