NORFOLK COUNTY ON – On July 17, 2017, The Honourable Mr. Justice R.A. Lococo released his decision regarding the application of 2494044 Ontario Inc. In the Reasons for Judgement Justice Lococo provided several reasons and case law to support his decision, including:
Part III, [18]
“Having considered the Applicant’s submissions and based on the evidence before me, I have concluded that the Appellant has not established any basis for interfering with the Treasurer’s decision to cancel the tax sale. As the Applicant conceded, the Treasurer retained the discretion to cancel the tax sale at any time up to the registration of the tax deed, as provided for in Cunningham. Norfolk County’s position is that the Treasurer exercised his discretion to cancel the tax sale pursuant to section 382(6)(a) of the Municipal Act on the basis that it was not in Norfolk County’s financial interests to continue with the sale.”
Part III [19]
“…I agree with Norfolk County’s position that the Treasurer acted reasonably in exercising his direction to cancel the tax sale. That conclusion is consistent with the observation of the Court of Appeal in Cunningham that the treasurer in that case could have exercised her discretion under the predecessor of section 382(6)(a) to cancel the tax sale on the basis of that it was not in the municipality’s financial interests to continue with the tax sale,…”
Part V [26]
“….I have concluded that Norfolk County’s Treasurer exercised his discretion under section 382(6)(a) of the Municipal Act and acted reasonably in doing so. His decision is entitled to deference. Accordingly, the application is dismissed.”
Norfolk County Tax Collector/Manager of Revenue & Taxation Services, Sue Boughner, stated, “The decision to cancel the tax sale of the Norfolk Inn was in the best interest of the County and based entirely on laws governing tax sales. Staff followed the law to protect Norfolk County from legal action by any party having a legal interest, registered on title of the property.”
The law provides that a party with a valid legal interest in a property, registered on title (referred to in law as an interested party) may redeem the property from the tax sale process by paying the entire balance of outstanding taxes, interest, penalties and charges.
Media release distributed by:
Norfolk County c/o Sue Boughner
50 Colborne Street,
Simcoe, ON N3Y 5L6
