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ADMINISTRATION    Sale of immovables for non-payment of taxes

Sale of immovables for non-payment of taxes


The next sale of immovables for non-payment of taxes will be held on June 9, 2022.

Under the Municipal Code of Québec and intermunicipal agreements, the MRC carries out the sale of immovables for non-payment of taxes for the local municipalities located on its territory (excluding the town of Bedford, Bromont and Farnham).
The sale shall take place on the 2nd Thursday of June of each year and it shall be held at the administrative office of the MRC Brome-Missisquoi located at 749 Principale street, Cowansville at 10 am.

COVID-19: Particularities of the sale

Unless otherwise specified, the sale for non-payment of taxes will be held physically at the administrative center of the MRC, in the Arthur-Fauteux room from 10 a.m. on June 9, 2022, in compliance with the applicable health measures.

Despite the foregoing, given the evolving health situation, it is the responsibility of those interested in participating in the auction to follow and comply with the guidelines which may be periodically updated at the following links: https://mrcbm.qc.ca/en/admin_ventepourtaxes.php? and/or by public notice:  https://mrcbm.qc.ca/en/docu_avispublic.php?.

List of immovables susceptible to be sold, now available.
* Will be updated with each withdrawal *

List - sale for taxes 2016

The sale of immovables for non-payment of taxes is, for the local municipalities, school boards and school service centres, one of the options made possible by specific Sections contained in both the Municipal Code of Quebec and the Cities and Towns Act to recover the amount owed by the property owner. As an indication only, the general course of action is as follow:

  1. The local municipality which has unpaid taxes must do everything in its power to inform the owner in default of payment that he is required to pay within a prescribed period. Otherwise, the immovable in question will be submitted to the MRC, which shall undertake the legal procedure for the sale of the immovable on the 2nd Thursday of June of this current year and the local municipality shall also inform the owner of the various costs relate to the unpaid taxes and interests (minimum of $250).
  2. No later than March 31th, the local municipalities must send their lists of unpaid immovables to the MRC.
  3. The MRC also sends a final and registered notice to each owner who has not yet acquitted the payment due and publishes twice a public notice regarding the sale of immovables for non-payment of taxes in local newspapers as of around mid-April in order to inform the owner that his property will be sold as a default of non-payment of taxes.
  4. The owner of an immovable up for sale for non-payment of taxes has the right to withdraw his property from the sale until the morning of the auction by paying, in cash, bank transfer or by certified check, bank money order, bank draft or by all other payment methods offering the same guarantees ALL taxes and fees incurred by the proceeding.
  5. The MRC proceeds to the adjudication on the 2nd Thursday of June to the highest bidder, who must pay the TOTAL amount of the bet.

Any purchaser of an immovable must, at the time of the sale, pay the price in accordance with the bid, as well as the GST and the QST (the vacant lots will be taxed in accordance with the Act), if applicable, in cash or by certified check, bank money order, bank draft or by any other payment methods offering the same guarantees label to the MRC Brome-Missisquoi and must identify himself :

  1. For a natural person (identity document) :  the name, date and place of birth and the address of his residence, as well as the mandate or power of attorney if he represents another natural person;
  1. For a legal person (identity document of the agent) : the name, the legal form it takes and the law under which it was incorporated, the address of its registered office and, if where applicable, the name and address of the institution directly concerned (recent copy of the état de renseignements d'une personne morale au registre des entreprises), as well as a copy of the supporting document authorizing the agent to act (eg : resolution, mandate, power of attorney or other);
  1. For a company or association (identity document of the agent) : the name, the legal form it takes and its address (recent copy of the état de renseignements d'une personne morale au registre des entreprises), as well as a copy of the supporting document authorizing the agent to act (eg : resolution, mandate, power of attorney or other);
  1. For the State (identity document of the agent) :  the name and address of the administrative authority concerned, as well as a copy of the supporting document authorizing the agent to act (eg : resolution, mandate, power of attorney or another document).

Note that any person representing another person or business must present a power of attorney, a resolution or another document authorizing them to act. This power of attorney, resolution, or other, must:

  • Identify the mandatary that will be physically present for the mandator the day of the sale;
  • Give the power to the mandatary to accomplish all the formalities and acts necessary (bid, offer, signatures) for the mandator, if he is the highest bidder, to be the purchaser of an immovable;
It it’s the duty of those who are interested in the sale to make sure that a power of attorney or resolution is sufficient with their needs, if applicable.

If the buyer cannot pay the FULL amount due, the immovable is relisted immediately.
Upon the full payment, the purchaser (buyer) receives a certificate of adjudication, the sale is made without legal warranty (anyone interested in acquiring an immovable is required to do his research on the said immovable particularly from the local municipality but not limited to).  The buyer is thereupon seized of the property and may take possession, subject however to a withdrawal which can be made by the owner of the sold immovable within one year of the sale.
The proceeds of the sale are remitted by the clerk-treasurer to the clerk of the Superior Court of the Bedford district. Following the distribution of the sale proceeds to all creditors (such as the local municipality, school service centre/school board, MRC, Superior Court fees, etc.), all surplus of money shall be return to the owner of the sold immovable.

  • The owner of the sold immovable can use his right of withdrawal within one year of the sale to repossess his sold property. The right of withdrawal is done on payment of the amount of the purchase of such immovable with 10% interest.
  • Final Adjudication: If the owner of the sold immovable did not exercise his right of withdrawal on the anniversary date of the one year period of the sale, the buyer can obtain a final sales contract produced by the notary of his choice, at his cost. The title which conveys the ownership of the immovable awarded grants to the buyer all rights of the original owner, and purges the immovable from all hypothecs, subject to the law.

Special provisions describe below as to whether one wants to become the buyer of an immovable in the context of the sale for non-payment of taxes (as an indication only):

  • Starting price at the auction: There is no legal rule regarding the starting price of an immovable at the auction. However, the representative from local municipality can make the first bid to protect municipal and school claims, as well as all related fees;
  • Maintenance of the building: the buyer becomes liable in the same degree as the former owner, which means that the buyer can collect rent where applicable, pay municipal and school taxes and the buyer must maintain and ensure ownership of the immovable. However, during the one year period following the adjudication of the immovable, the buyer cannot remove timber nor buildings erected on the property (the immovable shall remain as is for the one year period).

For general informations :

Mrs. Johanne Alix, 450-266-4900 ext. 229 or at jalix@mrcbm.qc.ca.

Caution: The content of this page does not constitute a legal advice. It is intended to provide general information to the interested public.