In March of each year, the City prepares a list of all parcels of land and manufactured homes that are more than one year in arrears (overdue) on their property tax.
This list is sent to the Registrar at the Land Titles Office and a tax notification is registered on the Certificate of Title for the property. In the case of a manufactured home, a tax lien is registered.
Once a tax notification or tax lien is registered, 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.
If the tax arrears are not paid by March 31 of the following year, the municipality can offer the parcel for sale at public auction. The City of Medicine Hat allows the maximum time allotted by the Municipal Government Act and holds the tax sale auction on the last business day of March (2 years after the tax notification or tax lien was registered).
Anyone can pay the tax arrears owing against the property and the municipality will remove the tax notification or tax lien. All property owners in arrears are encouraged to sign up for the Tax Arrears Payment Plan (TAPP). Payments under the plan will be calculated so that the property arrears are paid in full prior to being offered for tax sale auction.