(2) This Act shall be read as one with the City of St. John's Act.

(2) For the purpose of establishing real property tax there may be imposed in respect of real property used for residential purposes 1 rate of tax and in respect of commercial property another rate of tax.

(3) The council shall annually fix, establish and impose special reduced rates of real property tax applicable to buildings in the city to which water mains or sewer mains or both are not accessible for servicing those buildings with water services or sewer services or both.

(2) Where the owner of real property is an infant, the person whose name has been entered on the assessment roll of the city as the parent, guardian or other legal representative of the owner is liable for the payment of the real property tax, where the owner defaults in the payment.

(2) The Lieutenant-Governor in Council may by order exempt from the operation of subsection (1) real property owned by the Crown that may be specified in the order.

(3) Where real property that is exempt from the real property tax stops being exempt on or before December 31 in a year, the owner or occupier of that real property is liable for the real property tax in respect of that real property for the portion of the year it is not exempt.

(4) Notwithstanding subsection (1), real property of Canada or the province referred to in that subsection is subject to the charge for the protection of and ordinary water services that the council may determine, subject to the approval of the Lieutenant-Governor in Council.

(2) The difference between the amount of the tax collected under subsection (1) and the amount payable on the basis of the assessment as later determined by the court on appeal, shall be paid by the owner or refunded by the council, according to the decision in the appeal, when that decision has been made.

(2) The business tax shall apply and be assessed and imposed notwithstanding an assessment and taxation of real property for another tax or an exemption from that assessment or taxation under this Act.

(2) Council may vary the rate of tax referred to in subsection (1), in its application to different kinds or classes of businesses, trades or professions.

(3) Assessed value shall be determined by the assessors under this Act, but where there is an existing valid assessment in respect of that real property for the purpose of imposing the real property tax, that assessment may be used for the purposes of this section.

(2) The decision of the council in respect of that arrangement, reduction or remittance shall be final.

(2) A person liable for the payment of real property tax or business tax may file with the board an affidavit and other evidence as to the circumstances that result in their application for an arrangement of or reduction or remission of payment of the tax.

(2) Where the postponed payment for a portion of taxes remains unpaid for a period after the time when that payment became due, the city may exercise the lien conferred on the city by this Act in the manner provided and other remedies for recovering taxes contained in this Act.

the council may, with the approval of the auditor general remit payment of the taxes or the unpaid balance and write that amount off from its books.

(2) In this section,

(3) A person who sells or delivers fuel oil to a consumer is considered to be the agent of the council for the purpose of this section and as such, shall collect from the consumer at the time of sale the tax imposed and payable under this section on all fuel oil sold or delivered by an agent to a consumer, and a consumer shall pay the fuel tax to the agent at the time of sale whether or not the fuel tax is levied or demanded by that agent.

(4) An agent shall file with the council before the 21st day of each month a statement or return showing the total number of litres of fuel oil sold or delivered by that agent to consumers during the preceding calendar month, whether or not he or she has received payment for that fuel oil, and the number of litres used by the agent, and that statement shall be verified by affidavit and shall be in a form which the council shall prescribe.

(5) Before the 21st day of each month an agent shall remit to the council in respect of a litre of fuel oil sold or delivered to consumers during the preceding calendar month an amount equal to the fuel tax on that fuel oil.

(6) Money collected under this section by an agent shall be the property of the council and shall not be diverted or used for a purpose by that agent and, in addition to a penalty imposed on an agent under this section, the council may proceed against that agent in a court for an accounting and payment of fuel taxes that the agent has collected or should have collected under this section.

(7) An agent who fails to collect the fuel tax imposed under this section and a person who, being required by this section to make a statement or return or to pay the fuel tax or money to the council or to another person, fails to do so by the date fixed for that statement or return or as required by this section, is guilty of an offence and liable on summary conviction to a fine or to imprisonment or to both a fine and imprisonment.

(8) The council may appoint those inspectors, officers and other persons that it considers necessary for the proper carrying out of this section, and a person having fuel oil in his or her possession or keeping fuel oil for sale shall permit that inspector, officer or other person to enter upon his or her premises and shall disclose to, and make available for examination by that inspector, officer or other person, books, invoices, letters and documents relating to his or her sales or purchases of fuel oil.

(9) The council may make those regulations which it considers necessary for the purpose of effectively carrying out the powers granted by this section.

(2) The entertainment tax may be imposed either directly upon the person responsible for the management of the entertainment or upon the payments made for admission, and may in either case be collected at a time, in a manner and by methods which the council may by resolution prescribe.

(3) The council may require that the person responsible for the management of the entertainment obtain from the council those tickets which the council may require be used for admission to the entertainment.

(4) The rate of the entertainment tax may be fixed by the council, and may be varied as between local and other than local, performers, exhibitors or entertainers, and as between different kinds of entertainments.

(2) The council may waive the tax in the case of athletic games or artistic, scientific or educational exhibitions or entertainments, on proof that the profits are to be applied to the promotion of athletics, art, science or education, and not to the private gain of a person.

(2) A person who prevents or obstructs the entry of a person authorized under subsection (1) is guilty of an offence under this Act.

(2) The water tax shall be payable in a manner and at a time that council shall determine.

(3) The council may impose the water tax by the following methods and may fix a minimum or maximum amount for water tax and vary the amount of tax in application to different classes of real property, buildings or premises:

(4) For the purposes of paragraph (3)(b) the council shall have power to contract with a person for the supply or installation of water meters and to secure the payment of the cost of those meters or the installation of them by a 1st charge upon all water taxes received in respect of premises in which the meters are installed and to issue debentures of the city securing payment of the cost of those metres.

(2) An occupier of or other person with an interest in real property referred to in subsection (1) who is or may be affected by the discontinuance of water may pay the water tax or instalment to the council, and that occupier or other person may recover by action in a court the amount paid by him or her from the person liable for that water tax or instalment.

(3) A water tax payable under section 22 by a person who is the owner of or who has an interest in the real property in respect of which the water tax is imposed for water supplied to that real property shall attach to and be a charge upon the real property or the interest of that person, in the same manner as other taxes under this Act and may be recovered by the remedies provided by this Act for the recovery of taxes.

(4) Where a water tax or instalment of that tax imposed upon and payable by the occupier of real property is not paid to the council by the occupier within 1 month after the water tax or instalment is payable by the occupier, the water tax or instalment shall become payable immediately to the council by the owner of the real property in the same manner as other taxes under this Act and may be recovered by the council from that owner by the remedies provided by this Act for the recovery of taxes.

(5) Upon payment of the tax or instalment to the council under subsection (4), the owner may recover from the occupier by action in court, the amount paid by the owner.

(6) Where the water tax is imposed on or payable by the owner of real property under section 22, the owner may, a statute or provision of law to the contrary notwithstanding, add the amount of the water tax to the rent payable to him or her by a tenant or lessee of the real property to which water is supplied and the owner shall have the same rights and remedies for recovery of the water tax from the tenant or lessee as are available to him or her in law with respect to the recovery of rent.

(7) The Public Utilities Act shall not apply to or be considered to apply to the water tax or to rates of charges levied, imposed or charged under this Act or under the authority of this Act in respect of water supplied by the city.

(2) A person starting business shall pay the prescribed licence fee on or before the day of beginning of business.

(3) Where a person, not being a commercial traveller, starts business after June 30 in a year, that person is liable only to pay 1/2 of the licence fees in respect of that year.

(4) The council shall issue to the party paying the licence fees required under this section, a licence permitting the business in respect of which the fee is payable, and a person shall not have a business until a licence has been obtained.

(2) The council may refuse a licence for a circus or grant a licence for a limited period of time and in a location which the council may determine.

(3) An owner, lessee or possessor of land or premises in the city shall not permit that land or premises to be used for the operation of a circus unless a licence for that operation is granted by the council under this section.

(4) The council may impose on a person operating as owner, manager or agent of a circus within the city a licence fee not exceeding $500 for each day the circus is in operation, and the licence fee shall be paid in advance for each day of operation or intended operation.

(5) It is a condition of a licence issued to a person under this section that the licence shall automatically be cancelled upon failure of the licensee to make payment in advance on a day of the amount payable under subsection (4).

(6) The licence fee payable under this section shall be recoverable in a court in a suit by the city against that operator and the property and equipment employed in the operation of the circus shall be liable to attachment and to execution in satisfaction of a judgment in an action, whether or not the property or equipment is owned by the person liable for those licence fees.

(7) Where a person contravenes this section, he or she is guilty of an offence under this Act.

(8) The payment by the operator or owner of a circus of licence fees required to be paid under this section shall exempt that operator from the obligation to collect or pay the entertainment tax.

(2) Where the council imposes a deed transfer fee under subsection (1) a document in relation to which the fee is liable to be paid shall not be registered in the Registry of Deeds without prior proof to the satisfaction of the Registrar of Deeds of payment of that fee.

(3) For the purpose of subsection (2), the council may authorize the use of some form of receipt or stamp that is, in the absence of evidence to the contrary, proof of payment.

(2) An assessor shall, before a person authorized to administer oaths or affirmations in the province, swear or affirm to faithfully discharge the duties of his or her office.

(2) Where property is situated partly in the city and partly outside, the assessor shall show the value of the part situated in the city and in making the assessment, he or she shall calculate it as a portion of the value of the property as a whole.

(2) A person being the owner or occupier of real property subject to taxation or the agent of an owner or occupier, shall produce to the assessor on demand conveyances, leases, assignments and other deeds and documents and books, accounts, vouchers and insurance policies in his or her possession or control that the assessor may require for the purpose of valuing that real property for taxation.

(3) A person being the owner of a building shall, upon the request of an assessor, make a written statement giving the names of his or her tenants, the space occupied by those tenants and the purpose for which it is used and the weekly, monthly or yearly rentals and the separate cost of a service supplied to those tenants.

(4) A tenant of a building shall, upon the request of an assessor make a written statement giving the name of the owner of the building he or she occupies, the purpose for which he or she occupies it, and the weekly, monthly or yearly rentals payable by him or her and shall enumerate all services supplied by the owner as part of the tenancy.

is guilty of an offence.

(2) Notwithstanding that a person referred to in subsection (1) has or has not been charged, he or she shall not be entitled to appeal from the assessment of his or her real property for the year in respect of which the information or particulars were requested.

(3) Each day that a person continues an action referred to in subsection (1) constitutes a separate offence.

(2) Taxes imposed under subsection (1) shall be collected as other taxes, but such an assessment shall be subject to an appeal to the court and to the Trial Division.

(2) Where there is an error in the name of a person assessed, rated or taxed, the rate or tax assessed to that person may be collected from the person intended to be rated or taxed, where he or she is rateable or taxable.

(3) Where real property is assessed to a person who is not liable to be assessed, the rate or tax sought to be imposed on him or her may, notwithstanding a lapse of time be enforced against the person who should have been assessed in respect of that real property, but only after written notification to that person.

(2) Entries in the roll may be either typewritten or in ink or done by a duplicating device or mechanical equipment or otherwise as the council may determine.

(2) Where a real property is in part residential property and in part commercial property, the value of each part as assessed by the assessors under this Act shall be entered on the assessment roll.

(3) Assessments shall be arranged on the assessment roll in the order that the city clerk may determine.

(2) Where there are 2 or more owners of real property, the assessment may be apportioned between or among them in the proportion that those owners indicate to the assessor is appropriate or the real property may be assessed as a unit to all of the owners known to the assessor.

(3) Where there are 2 or more owners of real property and the owners fail to indicate to the assessor the proportion referred to in subsection (2), the assessor may consider the proportion that he or she thinks fair for the purpose of subsection (2).

(2) Where the person assessed under this section fails to pay the rates assessed on the real property, he or she shall be liable for those rates to the extent that the real property or the income from that real property is sufficient for the purpose.

(3) The person assessed under this section shall, for the purpose of paying the taxes assessed on the real property have power to raise the amount by sale, mortgage or lease so much of that real property as may be necessary for the purpose.

(4) Where there is more than 1 person exercising control of real property referred to in subsection (1), it shall not be necessary to serve all of them with the notices required to be given by this Act, but notices given to any 1 of them shall be considered to be notice given to all of them.

(2) Real property partly exempt from taxation or in respect of which the assessment is fixed by law or agreement at an amount less than the amount of the assessment determined by the assessor, shall be valued and entered on the assessment roll in the same manner as taxable real property is valued and entered and the amount of exemption or reduction applicable to that real property shall also be shown.

(3) Real property not subject to taxation under this Act, but on which or in respect of which an amount is to be paid to the city

shall be dealt with by the assessor in the same manner as if the property were wholly exempt from taxation.

(2) In forming his or her assessment for the purpose of subsection (1), the assessor shall have regard to the assessment of other real properties in the city so as to ensure that taxation shall fall in a uniform manner upon real property in the city.

(2) Where there is an easement or right of way appurtenant to real property, the assessment of the dominant tenement shall be increased by the added value that, in the opinion of the assessor, it receives from the easement or right of way and the assessment of the servient tenement shall be reduced by the amount that, in the opinion of the assessor, the value has lost because of the easement or right of way.

(3) Where a dominant tenement is sold for arrears of taxes, the easement or right of way appurtenant to it shall pass to the purchaser and where a servient tenement is sold for arrears of taxes, the sale shall not terminate or affect an easement or right of way to which it is subject.

(2) The notice of assessment may be served

(3) Where the residence or place of business of the person in relation to whom real property has been assessed is not known to the city clerk or the assessors, failure to serve the notice shall not make invalid the assessment or a subsequent proceeding based on the assessment.

(2) Where for the purpose of subsection (1) an executor or administrator has not been appointed, or where they are not known to the city clerk or the assessor, the notice may be served on a person the city clerk believes to have an interest in the real property assessed or it may be served by being posted on the real property.

and has not been assessed in respect of the real property or business at the previous general assessment, shall, within 1 week from the day on which the person completed the construction, extension or addition or started or resumed business, give written notice to the city clerk setting out the address of that real property or business.

(2) The city clerk shall notify the chief assessor who shall immediately upon receipt of a notice under subsection (1), or on his or her own initiative where no notice is received by him or her, assess the real property described in subsection (1) for the real property tax or the business tax in the same way as he or she would do in a general assessment.

(3) Assessors shall make special or supplementary assessments of the value of real property

(4) The chief assessor shall give written notice of the assessment to the person assessed under this section under subsection 54(2), and shall make a return of that assessment to the city clerk, who shall enter it with his or her initials and the date in the assessment roll.

(5) Taxes for the current year applicable to real property described in subsection (1) shall be collected in the same manner as if the real property had been on the assessment roll when it was delivered to the city clerk.

(6) Notwithstanding subsection (5), the amount of the real property tax or business tax or both payable under this section shall be that proportion of the relevant tax for the full year that the number of days from the day on which the person completed that new construction or made the extension or started or resumed the business at a new or additional location, as the case may be, until the last day of the year bears to the total number of days in the year.

(7) A person who does not give the notice required by subsection (1) is guilty of an offence and is liable on summary conviction.

(2) The person appealing under subsection (1) shall file a notice of appeal within 10 days after the notice of assessment is given by the assessor and a special sitting of the court shall be held on a day and at a time and place fixed by the chairperson of that court, that day being not earlier than 10 days and not later than 21 days after filing the notice of appeal.

(2) Where the person referred to in subsection (1) fails to notify the city clerk within the time specified in subsection (1), then he or she shall be relieved only of that portion of the tax equal to the portion of the year unexpired at the date when he or she notifies the city clerk.

(3) Where a person assessed a business occupancy assessment in respect of a year vacates, after the beginning of that year, the property in respect of which the assessment was made, he or she is entitled to an abatement of the tax on the assessment in an amount proportionate to the period of the year unexpired at the date of the vacating, where he or she notifies the city clerk in writing of the vacating at least 30 days prior to the vacating.

(4) Where the person fails to notify the city clerk as required in subsection (3), he or she is entitled to an abatement only of that portion of the tax equal to the portion of the year unexpired at the date on which he or she notifies the city clerk.

(5) Notwithstanding a failure to notify the city clerk under subsections (1) to (4), a person who has been assessed a business occupancy assessment in respect of a premises shall not be liable to pay the tax on the business occupancy assessment in respect of all or a part of premises for which another person has been assessed a business occupancy assessment.

(2) Notice of the assessment and entry made under subsection (1) shall be given by the city clerk either by personal service or by mailing it to the person assessed by registered mail addressed to that person's last address known to the city clerk and the assessor.

(2) The notice of appeal shall be given within 10 days after the notice referred to in subsection 60(2) was given by the chief assessor and a special sitting of the court shall be held on a day and at a time and place fixed by the chairperson of the court, that day being not earlier than 10 days and not later than 21 days after filing the notice of appeal.

(2) An assessor shall not conduct an appraisal or assessment except as authorized by the chief assessor.

(3) An assessor shall not purchase a property sold for arrears of taxes or have an interest directly or indirectly in the purchase of that property.

(4) A person who contravenes this section shall forfeit his or her office or employment and is guilty of an offence on summary conviction.

(5) An assessor or other person who

is guilty of an offence on summary conviction.

(6) An assessment of property at an amount 25% greater or less than the value at which it should have been assessed is, in the absence of evidence to the contrary, evidence of an unjust and fraudulent assessment.

(2) The mayor, councillor, city solicitor or other official or employee of the city is not eligible to be a member of the court.

(3) The council may appoint a chairperson of the court, or where the council fails to do so, the court may appoint its own chairperson.

(4) A majority of the members of the court shall form a quorum and the decision of a majority of the members present shall be the decision of the court.

(2) A person who appeals under subsection (1) shall give to the clerk of the court the written notice of appeal and his or her name and address where notices may be served upon him or her by the clerk.

(3) The inability of a person to pay the taxes, rates or fees imposed and payable under this Act, may not be a ground for appealing an assessment to the court.

(2) The notice of appeal shall be in Form C of the Schedule with the variations that circumstances may require.

(2) The court shall meet for the hearing of appeals in a place and at a time which it determines throughout the year may be required by council in order to give effect to this Act with respect to appeals to the court.

(3) Notice of the place and time of the meeting of the court shall, in addition to other notices required by this Act, be given by advertisement published in the Gazette and 1 or more newspapers published in the city.

(4) A delay in giving or failure to give notice as required under subsection (3) shall not invalidate a proceeding of the court nor shall advertisement be required so long as notice of the time and place of hearing has been given directly to the appellant.

(2) The appellant, the respondent, the council or a person that has a proprietary interest in the real property that is the subject of the assessment, may call and examine witnesses before the court.

(2) A person served with a subpoena who, having been paid or offered his or her fees, disobeys the subpoena, is guilty of an offence and is liable on summary conviction.

(3) The fees for witnesses shall be the same as those paid to witnesses for attending and for travel in civil actions in the Supreme Court.

(2) The chief assessor shall immediately review the assessment complained of and for that purpose he or she may, at his or her discretion, confer with the appellant and the respondent.

(3) After having reviewed the assessment, the chief assessor within 3 days after having received the copy of the notice, may change the assessment roll with respect to the real property under the appeal and shall initial that amendment and note on it the date of the change and he or she shall immediately advise the clerk of the court and the city clerk.

(4) Where the chief assessor amends the assessment roll under the authority of this section, he or she shall immediately serve an amended notice of assessment upon the appellant and upon the person assessed, either by personal service or by registered mail addressed to the appellant and respondent at the address given by them to the clerk of the court for service.

(5) Where an amendment has been made under this section, the appellant and the respondent shall, where either of them is dissatisfied, serve notice in Form E of the Schedule on the clerk of the court and on the opposite party within 3 days after service under subsection (4) and where no notice is served, then the appeal shall be considered to have been abandoned.

(6) A change made by the chief assessor under subsection (3) shall be reviewed by the court and the court may confirm the change or otherwise deal with the assessment as it considers appropriate.

(7) Where no amendment has been made or where notice in Form E has been given, the appeal shall proceed in the manner provided by this Act.

(2) The list shall be in Form F of the Schedule and include, in each case, the name of the appellant and the name of the person assessed with a concise description of the subject matter of the complaint and the time and place at which the court will meet to hear the appeals.

(2) In the case of an adjournment, it shall not be necessary to serve notice of the adjournment on any of the parties to the appeal, but the chairperson of the court or the person then presiding shall, while the court is sitting, announce the day the court will hear the appeal.

(2) On an appeal, the court may

(2) Where an addition or increase is made under subsection (1), the clerk shall within 3 days give notice to the person whose name is added or whose assessment is increased, in the manner provided by section 78.

(2) The clerk of the court shall give the appellant 10 days' notice of the sitting in the manner provided by section 74.

(2) The court may impose terms as to notice and service of documents in relation to a hearing under subsection (1) that it considers appropriate.

(3) Where the person proposing to appeal is not a resident of the province, he or she may apply to the court within 21 days after the time for filing appeal under section 68 for an order extending the time of filing an appeal for not more than 21 days after making the application.

(4) The court may grant a person applying under subsection (3) a hearing and arrange a sitting of the court to hear the appeal and the court may impose the terms as to notice and service of documents in relation to the hearing that it considers appropriate.

(5) The court may sit at a time and place which it shall determine to hear and determine appeals authorized under this section.

(2) The person referred to in subsection (1) shall

to pay those costs which are adjudged against him or her with respect to the appeal.

(3) The city clerk on behalf of the city may appeal under section 87 within 10 days from the date when the notice of the decision was served under section 78 by serving notice of appeal signed by the city clerk on the person in whose name the property is assessed and on the appellant if he or she is not that person and shall file a copy of the notice of appeal in the Registry of the Supreme Court and with the clerk of the court.

(2) Where, as the result of a judgment of a court it appears that an alteration should be made in the assessment roll, the city clerk shall enter that alteration in the assessment roll to give effect to the judgment and shall initial and date the alteration.

(2) Where an appeal has been taken to the Court of Appeal, an action or proceeding shall not be brought in another court with respect to the assessment except an action or other proceeding brought by the city for the collection of taxes.

(2) The lien attaches on the date on which the relevant tax was due to the council and continues for a period of 6 years after or after the last payment on account of the tax or acknowledgement in respect of the tax has been made or given to the council whichever is the later.

(3) The lien described in subsection (1) is considered to rank in priority over a grant, deed, lease or other conveyance, and over a judgment, mortgage or other lien or encumbrance affecting the real property affected or the title to the real property.

(4) Where proceedings are taken to enforce the lien within the period of 12 years, the lien shall continue in force until the completion of the proceedings.

(5) The registration of a grant, deed, lease or other conveyance, or of a judgment, mortgage or other lien or encumbrance, whether it was before or after the time the lien for rates attached, in no way affects the priority of the lien.

(6) It shall not be necessary to register the lien in the Registry of Deeds.

(2) The list referred to in subsection (1) shall contain the name of the person, where known, in whose name the real property was assessed, a general description of each lot sufficient to identify and locate it and the amount of arrears, including the current year if then overdue, in respect of each lot together with the respective years, where more than 1 year, for which the arrears were due.

(3) The list shall be certified and signed by the city clerk as correct and entitled "Land in the City of St. John's liable to be sold for Taxes".

(4) The list shall be filed in the office of the city clerk and the list, or a copy certified by his or her signature shall, in a court of law in this province, be received as conclusive evidence of the facts stated in it in a suit or proceedings in which the legality of a proceeding under this Act is questioned.

(5) In the preparation of the list, the assessors shall provide to the city clerk the information in their possession or under their control as to the locality and description of the real property which it is necessary to include in the list.

(6) Immediately after the preparation of the list the city clerk shall provide the chief assessor with a copy of the list.

(2) The corrected list shall be signed by the chief assessor and returned to the city clerk.

and a sale of real property under this Act in those cases shall be as valid and effective as if the title to and encumbrances affecting it had been fully and correctly set out by the chief assessor.

(2) Notwithstanding subsection (1), the city clerk shall make diligent inquiries as to the ownership of and encumbrances affecting real property and names of the present owner and encumbrances so as to serve each of them with the notice and information required by section 106.

(2) Upon receipt of a corrected list under section 104 or upon failure of the chief assessor to deliver a corrected list within 60 days after receiving a request for the list, the city clerk shall serve a notice in the form described in subsection (1) upon the owner and encumbrancers of the real property affected where he or she has been able to ascertain them.

(3) Service of the notice upon persons mentioned in this section is sufficient for this Act, where it is sent by registered mail to the last known address of that person, or where the address of that person is not known, then by leaving the notice with the tenant or occupant of the real property affected or by posting a copy of the notice in some conspicuous place on that property.

(4) Where real property has been assessed "owner unknown" or the chief assessor has not provided information respecting ownership or encumbrances and the city clerk has not been able to obtain information respecting ownership, the notice shall be posted in a conspicuous place on the real property affected.

(2) Where a person pays taxes under subsection (1), that person may add the amount paid to his or her mortgage, judgment or other security, notwithstanding a clause or condition to the contrary contained in the security and shall have the same rights, remedies and privileges against that real property as he or she has under the security held by him or her and he or she may sue for and recover in an action for debt the amount paid, together with interest, against the person liable under this Act to pay that amount.

(2) Notice of the sale shall be published for at least 30 days immediately before the sale, in a daily or weekly newspaper in circulation in the city by 1 insertion each week, and it shall be sufficient in the notice to put the street and number of real property advertised, or to put other short reference by which the real property may be identified, together with a statement that a full description may be seen at the office of the city clerk.

(2) Where the real property described or referred to in the notice of sale is only a portion of real property, and the portion does not sell for a sufficient sum to satisfy the taxes, interest and expenses due with respect to the real property of which it forms a part, the city clerk may immediately, and without further notice, sell the whole or a portion of the remainder of the real property of which the portion sold formed a part to satisfy the taxes, interest and expenses.

(3) The city by an official or agent may bid for and purchase real property being sold to satisfy taxes, interest and other expenses due.

(2) The city clerk shall give notice in the paper in which the sale was originally advertised, or where not then in circulation, in another newspaper circulating in the city, of the time and place to which the sale is adjourned and he or she shall again put up the real property at public auction and may sell the real property for any sum that can be realized.

(2) Where there is a balance of the purchase price remaining after making the deductions in subsection (1), the city shall pay the person entitled to it, or, where there is a dispute as to who is entitled, as determined by an order of the Trial Division on application by the city.

the city clerk shall immediately put up the real property for sale again.

(2) Where the city is the purchaser, the real property shall be assessed to the city.

(3) Where real property has been sold under this Act for arrears of taxes, the council shall give to the purchaser a valid conveyance in the name of the city signed by the mayor and city clerk or the person appointed by council and sealed with the seal of the city.