Tax Recovery Process

Each year Sturgeon County must, not later than March 31, prepare a list of all parcels of land that are more than one year in arrears and forward to the Registrar at the Land Titles Office. A Tax Recovery Notification will be registered on the Certificate of Title. 

Once a Tax Recovery Notification has been endorsed on the Certificate of Title, the person who is liable to pay the taxes must not remove any improvements for which taxes can be levied and for which that person is responsible without the approval of the municipality. 

Anyone can pay the tax arrears owing against the property and Strathcona County will discharge the Tax Recovery Notification. 

If the tax arrears are not paid by March 31 of the following year, Sturgeon County will offer the parcel for sale at public auction and may become the owner of the parcel if it is not sold at public auction. 

Section 326 (c) of the MGA defines “tax arrears” as “taxes that remain unpaid after December 31 of the year in which they are imposed.” Taxes are in arrears if they are unpaid as of January 1 of the year following the year in which they were imposed. Section 332 states that taxes imposed are deemed to have been imposed on January 1.  

Once the Registrar has endorsed the Tax Recovery Notification he or she must, not later than August 1, send a notice to the owner of the parcel of land, to any person who has an interest registered against the parcel, and to each owner of an encumbrance as shown on the Certificate of Title. The notice must state that if the tax arrears are not paid by March 31 of the following year the municipality will offer the parcel for sale at public auction, and the municipality may become the owner of the parcel if it is not sold at public auction. 

Sturgeon County MUST offer for sale at a public auction any lands with tax arrears that are shown on its tax arrears list. 

Discharge of Tax Recovery Notification will not be sent to Land Titles until the arrears and penalties are paid in full.  

Sturgeon County must establish a reserve selling price before it can auction a property. The reserve bid is set at a level that is as close as reasonably possible to the market value of the parcel.   

Sturgeon County must advertise the public auction in the Alberta Gazette and one local newspaper. The information in the advertisement must specify the date, time and location of the auction and a description of each parcel of land to be offered for sale. The advertisement must also include any terms and conditions of the sale. 

2022 Tax Recovery Information

The County’s Assessment Services department prepared the 2022 Public Sale of Land Report (see Attachment 1) to estimate the market value for the list of properties Sturgeon County will offer for sale by public auction in the Cardiff Room at the Sturgeon County Centre on November 2, 2022, at 10 a.m. 

The conditions of sale are as follows:  

  • 10% of the reserve bid total, non-refundable down payment by cash, bank draft, or certified payment with the full payment to be made within 30 days following the auction.  
  • The estimated market value of each property is listed in the attached 2022 Public Sale of Land Report.  
  • Property owners have up to the date at the time of the public auction to pay tax arrears.  
  • Administration has attempted to contact / notify the landowners of the imminent tax recovery sale