MTA203 - Municipal Tax Administration - Unit III

Written Assignment #1

Course Learning Outcomes (CLOs) Covered in this Assignment

• Describe the municipal tax sale process.
• Please explain the collection and enforcement legislation (POA).
• Understand automated meter reading (AMR) systems.
• Describe the assessment appeal process and assessment-based management practices.

Assignment Instructions

1. Provide five "pitfalls" or points to remember related to property which can be problematic when associated with tax sale proceedings (10 marks)
2. Who is required to receive notice when a municipality registers a tax arrears certificate? Which property interest is exempt from receiving notice? (10 marks)
3. Legislation defines the redemption period relating to tax sale proceedings as 365 days from the date the municipality registers a tax arrears certificate on property. From the perspective of the property owner, is this definition accurate, and can you explain your reasoning? (5 marks)
4. Describe the legislative requirements incumbent on the municipality when advertising property for tax sale, and what are the mandatory content inclusions? (10 marks)
5. What are two tax sale proceeding errors that clearly define the process as voidable, and how would staff be sure in these situations? (5 marks)
6. What are the rules relating to a property that was vested and is subsequently sold by a municipality? (10 marks)