Lien - David Scrimshaw on Diigo

06 Nov 09

CanLII - 2009 CanLII 60408 (ON S.C.)

Construction Lien Trust [11] That decision makes the point that where a breach of trust is alleged, the initial onus is on the plaintiff to prove the existence of the trust by showing three elements:
(a) the owner received money on account of the project;
(b) that the plaintiff supplied materials on that project; and
(c) the plaintiff was not paid.

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Law Construction Lien Trust accounts Payment

[32] In my view the defendants
cannot be allowed to benefit from their refusal to supply the plaintiff with the
required information. It would be deleterious to provide an incentive to
trustees to avoid keeping beneficiaries informed, despite their requests. The
defendants should not benefit when the beneficiaries act reasonably in the face
of an information gap created by the defendants. The advantage of this principle
is that it provides an incentive for the contractor or owner to be forthcoming
in the provision of information, but still requires the supplier or
subcontractor to be proactive in making information requests. In other words if
there is a duty imposed on the one party to inquire, there is a like duty on the
other party to answer

22 Oct 09

Credit Union Central of Ontario Limited v. Fibratech Manufacturing Inc., 2008 CanLII 70243 (ON S.C.)

the claim of the Town under the Municipal Act does not extend to machinery and fixtures erected or placed upon, in, over, under or affixed to land

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Law Municipal Property Tax lien security

[17]
I accept that the Municipal Act and the
Assessment Act may be statutes in para material. I do not accept that the
same word "land" in this case should be accorded the same meaning when it is in
fact defined in different ways

09 Oct 08

Mauro v. Thunder Bay (City), 2005 CanLII 19849 (ON S.C.)

[12] In this case I accept the argument of counsel for the municipality that whether or not the outstanding charges have been added to the tax roll is irrelevant. The lien comes into existence upon the utilities being provided. Moore v. Cambridge (Township) reflex, (1988) 66 O.R. (2d) 790. There is no "triggering circumstance".

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Law Municipal Lien water

Sunview Doors Limited v. Academy Doors & Windows Ltd., 2008 CanLII 49336 (ON S.C.D.C.)

[51] This panel of the Divisional Court has co-ordinate jurisdiction to the panel in Central Supply. We respectfully disagree with the conclusion reached in that case that there must be synchronization between the lien provisions and the trust provisions in the CLA in that, in both cases, the supplier must establish intent that materials be used for the purposes of a known and identified improvement. There is no language in s. 8, s. 14 or s. 15 that suggests that intent is a requirement. Nor does the definition of “improvement” or s. 1(2) refer to intent. Indeed, the only reference to intent is found in the definition of “materials” in s. 1(1) where intent is an alternative basis for making a claim based on use, not on destination.

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Law Construction Lien Trust

[54]
We have
found that Central Supply is distinguishable on the facts. However,
had we been unable to distinguish it, we would not have applied its conclusion
that the supplier must have intended that its materials be incorporated into a
specific and identifiable improvement in order to attract a trust remedy

08 Oct 08

Credit Union Central of Ontario Limited v. Heritage Property Holdings Inc., 2008 ONCA 167 (CanLII)

the Receiver must bear responsibility for the increased realty taxes up to the date of closing, flowing from the reassessment. As indicated, those taxes are properly characterized as a future claim for taxes that existed at the time of closing

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Law Property Tax Lien bankruptcy receiver

the Receiver must bear responsibility for the increased realty taxes up to the
date of closing, flowing from the reassessment. As indicated, those taxes are
properly characterized as a future claim for taxes that existed at the time of
closing

22 Sep 08

1064521 Ontario Ltd. (Re), 1998 CanLII 14641 (ON S.C.)

Municipality with a registered tax lien on personal property is a secured creditor.

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Law Bankruptcy Municipal Lien Priority PPSA

A secured creditor does not lose a secured position when the trustee takes
possession
[29]
There being two secured creditors claiming
entitlement to the proceeds of Vaughan’s seizure, in the absence of any priority
provided in the BIA, the priority under provincial law governs. In the absence
of a priority the creditors secured by the property share pro rata in
proportion to their proper claims.
1 more annotations...
- in Leavere and in Merrell v. A. Sung Holdings Ltd. (1992), 3 P.P.S.A.C. (2d)
  193, 11 M.P.L.R. (2d) 62 (Ont. Gen. Div.), this court decided that a municipal
  distress of chattels for business taxes took priority over a security interest
  perfected under the PPSA prior to the perfection where the municipality
  distrained before the secured creditor appointed a receiver under the security
  agreement.

D & K Horizontal Drilling (1998) Ltd. (Trustee of) v. Alliance Pipeline Ltd., 2002 SKQB 86 (CanLII)

Provincial Business Lien Act creates valid secured interest under the BIA for contractors.

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Law Bankruptcy Lien Secured Creditor

The central issue is whether funds paid into
Court by Alliance are, upon being paid into Court, the property of the Bankrupt
divisible among its creditors in accordance with the scheme of distribution
provided in the Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3 (the “BIA”) free of any lien or charge in favour
of the lien claimants.
if a lien is registered against the work or the site arising out of the work
performed by the Bankrupt or any of its subcontractors, the contract further
provides that Alliance may, at its option, post or deposit security to have the
lien removed or have the lien discharged and deduct the amount posted as
security and the cost of obtaining the discharge of the lien from any money
payable or which thereafter may become payable to the Bankrupt
2 more annotations...
- The lien claimants’ rights whether against the owner, the land or the money in
  Court, are in my opinion, not affected by the bankruptcy of the Bankrupt, as
  such rights exist independent of the relationship with the Bankrupt. In other
  words, the money paid into Court stands in substitution for the security in the
  land and for the in persona rights that exist against Alliance
- [40]
  It is critical to underscore that
  the judgments rendered by the Supreme Court of Canada clearly reflect the
  acceptance of a high degree of integration between provincial property
  legislation and federal bankruptcy laws.

KPMG Inc. v. New Brunswick, 1999 CanLII 9439 (NB C.A.)

the BAI Act acknowledges that municipal tax creditors holding a preferential lien are secured creditors.

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Law priority secured Municipal Bankruptcy lien property tax

under section 92(8) of
the Constitution
Act, 1867, the Provinces are granted exclusive
jurisdiction to make laws in relation to "Municipal Institutions in the
Province."
[32] The BAI Act does not
exclude a municipality from the classification of a secured creditor, but it
expressly excludes a province from such classification
1 more annotations...
- Indeed, municipal taxes that constitute a
  preferential lien, qualify the lien holder a secured creditor under the
  BAI
  Act.

Dartmouth (City) v. Barclay's Bank of Canada, 1996 CanLII 5620 (NS C.A.)

BIA overturns municipal lien for business taxes on machinery and equipment. "the City of Dartmouth does not claim a security interest"

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Law BIA municipal tax lien priority secured creditor

In Husky Oil the provincial legislation did not directly create a charge
on the bankrupt's property; it made a third party personally liable. That is the
situation that exists in the case before us.
Furthermore, in Husky Oil and in the case we have under consideration the
personal liability of the third parties had been triggered before the assignment
in bankruptcy.
5 more annotations...
- "The quartet" and Husky Oil decisions all involved situations where the
  application of the provincial legislation would clearly have had the effect of
  diminishing the proceeds from the realization of the bankrupt's property and
  thus effect the distribution envisaged under.
- The quartet stands for the position that only those provincial laws which
  directly improve the priority of a claim upon the actual property of the
  bankrupt over that accorded by the Bankruptcy Act are inoperative.
- If one were to apply the persuasive reasoning of the minority decision, the City
  of Dartmouth's claim would prevail on the facts of this case as s. 118 of the
  Assessment Act is valid provincial legislation enacted pursuant to s. 92(13) of the
  Constitution Act, 1867 and does not directly create an interest in
  the bankrupt's property in favour of the City of Dartmouth.
- However, I should state that in a different factual situation than that before
  us, s. 118(1) and (3) of the Assessment Act could not be given
  operational effect as this would offend the principles enunciated in Husky
  Oil.
- (iv) the City of Dartmouth does not claim a security
  interest in any of the bankrupt's property and is not a secured creditor within
  the meaning of that term in the Bankruptcy Act;

21 Aug 08

Hamilton Wentworth Credit Union Ltd. v. Courtcliffe Parks Ltd., 1995 CanLII 7059 (ON S.C.)

Municipal lien has priority over Receiver’s fees and expenses based on reading of legislation. In the circumstances of this case, the Receiver’s delay would also have argued for the municipal priority except over initial fees and costs.

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Law Receiver property tax priority Secured Creditor lien Municipal

Failure by a property owner or tenant to pay property taxes starts a clock
ticking under those provisions. If that clock is not stopped, it triggers the
operation of a taxpaying time bomb which, with one exception, can only be
diffused by payment of the amounts owing to the municipality or by negotiating
an extension agreement with the municipality for making such payment
the court has no jurisdiction in these circumstances to impose terms of sale
different from those set out in the Municipal Tax Sales Act as a
condition of granting leave to proceed
1 more annotations...
- there is no discretion in the court to declare the receiver’s claim for fees and
  disbursements to be entitled to priority over the municipality’s claim for taxes

18 Aug 08

Harbert Distressed Investment Fund, L.P. v. General Chemical Canada Ltd., 2006 CanLII 25540 (ON S.C.)

Pension Plan liens: Even though provincial legislation may deem something to be a lien, that deeming does not make it a s. 2(1) BIA lien.” / equitable subordination is only permitted where it would not run contrary to the statutory scheme in the Bankruptcy and Insolvency Act.

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Law CCAA Secured Creditor Priority lien equitable-subordination Bankruptcy

The general rule is that unsecured creditors are paid subject to the rights of
secured creditors. As to secured creditors, the order of payment is
generally made on the basis of the timing of their respective securities in the
same collateral, with those creditors having the earliest security being paid
first.
In British Columbia v. Henfrey Samson Belair Ltd.
[14]
, the Supreme Court of Canada held that s. 67(1)(a) did not apply to
statutory deemed trusts that lack the common law attributes of a trust.
One of these attributes is that the property be kept separate, and not
commingled with the bankrupt’s own property. Clearly, a deemed trust does
not meet this necessary criterion. Part of the court’s reasoning was that
to permit a provincially created statutory trust to operate as a “true” trust
would permit provinces “to create their own priorities under the Bankruptcy
Act and to invite a differential scheme of distribution on bankruptcy from
province to province.”
13 more annotations...
- the lien provisions were enacted to try to enforce the deemed trust provisions
  on bankruptcy, and thus circumvent the difficulties encountered by the PBA trust
  provisions on bankruptcy. That being the case, it appears the lien
  provisions are an indirect attempt by the province to do indirectly what it
  could not do directly, and to legislate priorities for unpaid pension plan
  contributions. This is a matter solely within the sphere of federal
  legislation
- under the current provisions of the BIA there can be no lien or charge related
  to unpaid pension contributions
- Even though provincial legislation may deem something to be a lien, that deeming
  does not make it a s. 2(1) BIA lien
- In bankruptcy, priorities between competing secured creditors in the same
  collateral are determined according to the “first in time” rule, subject to the
  principles of equity.
- where the equities between two competing secured creditors are equal, the
  creditor whose security arose first will have priority over the other
- The equitable jurisdiction of the bankruptcy court is likely broad enough to
  permit this
- requirements
  are the following:
  
  (1) The Claimant must have
  engaged in some type of inequitable conduct;
  
  (2) The misconduct must have
  resulted in injury to the creditors of the bankrupt or conferred an unfair
  advantage on the Claimant; and
  
  (3) Equitable subordination of
  the claim must not be inconsistent with the provisions of the bankruptcy
  statute
- Inequitable conduct requires the court to conduct a broad inquiry into the
  conduct of the parties to determine what is right and just in all the
  circumstances. The test is a “sense of simple fairness.”
- Equitable subordination is not used, however, to “adjust the legally valid claim
  of an innocent party who asserts the claim in good faith merely because the
  Court perceives the result as inequitable.”
- The court must therefore be careful not to approach the question on the basis of
  who the competing creditors are (i.e., the “innocent and vulnerable” employees,
  as opposed to the “sophisticated and wealthy” lender), but rather by the nature
  of their respective claims
- equitable subordination is only permitted where it would not run contrary to the
  statutory scheme in the Bankruptcy and Insolvency Act.
- Canadian courts have shown a willingness to apply the principle of equitable
  subordination where the ranking provisions of the BIA are not applicable
- While the Administrator could
  meet the third branch of the test, its failure to meet the other two is
  sufficient to defeat the claim for equitable subordination

14 Aug 08

Re Cochard (Bankrupt), 2005 ABQB 679 (CanLII)

In common law, a “lien” is defined as “the right of a bailee to retain possession of a chattel entrusted to him until is claim upon it is satisfied”. From that perspective, the retaining lien is, in fact, a true lien at common law.

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Law true lien lien

In common law, a “lien” is defined as “the right of a bailee to retain
possession of a chattel entrusted to him until is claim upon it is
satisfied”. From that perspective, the retaining lien is, in fact, a true
lien at common law.
the common law lien and the charge under the Solicitors Act co-exist in
England and therefore presumably co-exist in Alberta

08 Aug 08

Strathcona County v. PricewaterhouseCoopers Inc., 2005 ABQB 794 (CanLII)

Remedial work done by a municipality becomes secured under the BIA because it is for enforcement, not an attempt to rearrange BIA priorities | Municipality not given stay to tax roll new debts.

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Law Municipal Property Tax lien stay Federal-Provincial Bankruptcy

2004 municipal taxes on certain
units......................................................................... $
27,253.28

This
item was not in the County’s original proof of claim. The County claims
the priority to which a municipality is normally entitled in respect of property
taxes. I understand the Trustee accepts this claim.
in Husky all nine members of the Supreme Court recognized that it
does not necessarily render provincial legislation invalid that it has an effect
on the scheme of distribution set out in the BIA. The minority,
whose reasons were written by Iacobucci J., discussed this in assessing the
argument that “. . . any time provincial law affects the final result of a
bankruptcy, the province is improperly attempting to alter the priorities of
distribution” (para. 139). This argument was labelled, “the bottom line
approach”. If provincial legislation affects the “bottom line”, the amount
available in the bankruptcy for distribution to a creditor or category of
creditors, it is unconstitutional.
9 more annotations...
- Iacobucci J. rejected the bottom
  line approach. He gave examples of provincial legislation which affects
  the bottom line in bankruptcy and yet does not conflict with the
  BIA
- Gonthier J. also considered the “bottom line approach”. He said:
- none of the six principles listed by Gonthier J. for application where
  provincial property legislation appears to conflict with federal bankruptcy
  legislation, is engaged. They are engaged only where the effect of
  provincial legislation is to treat a creditor differently than he would be
  treated under the BIA. They have no application in a
  competition between an “enforcer” and a creditor.
- the Bankruptcy Act is contingent on the provincial law of property for
  its operation. The Act is superimposed on those provincial schemes when a debtor
  declares bankruptcy. As a result, provincial law necessarily affects the "bottom
  line", but this is contemplated by the Bankruptcy Act itself. Indeed, it
  is no exaggeration to say that there is no "bottom line" without provincial law
- Laycraft C.J.A. held, in Panamericana, that the public authority
  charged with enforcing a publicly owed obligation, in that case the ERCB, was
  not a creditor. It was an enforcer. For that reason the ERCB was not
  affected by Northern Badger’s bankruptcy in its effort to enforce the publicly
  owed obligation. Its enforcement powers affected the interests of the
  secured creditor, Panamericana, but not because of a provincial interference
  with the scheme of priorities among creditors created by the BIA
- it appears to have been pivotal to Laycraft C.J.A.’s reasoning in
  Panamericana that the ERCB was not a creditor seeking to recover a
  debt but rather was a public agency seeking to enforce the general law of the
  province
- [57]
  Once the expense has
  been added to the tax roll, the municipality has a form of charge against the
  land. It has become a secured creditor with priority over the claims of
  every person except the Crown. (MGA s. 348)
- However, the provisions are clear that the security does not arise when the
  expense is incurred. Rather it arises when the amount of the expense is
  added to the tax roll.
- [65]
  I decline to lift the
  stay as requested by the County.

Fidelity Insurance Co. of Canada et al. v. Cronkhite Supply Ltd. et al., 1979 CanLII 213 (S.C.C.)

We have considered the relevant provisions of the Workers Compensation Act, and particularly those cited to us in argument by counsel, and are of the opinion that, applying the tests referred to in the Westeel case, the Board is not a Crown agency and therefore cannot claim any benefit from s. 35

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Law lien Crown Corporation Agent

Whether or not a particular body is an agent of the Crown
depends upon the nature and degree of control which the Crown exercises over
it.

23 Jul 08

Farm Credit Canada v. Canaan (Rural Municipality No. 225), 2005 SKCA 36 (CanLII)

[14] To do justice among the parties, it is not necessary for me to decide whether the R.M. can receive payment of the claimed taxes before its entitlement is proven. By lifting the stay, the money will be paid into Court and stands, according to the terms of the vesting order, for the land.

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Law Municipal Tax Lien Vesting-Order

[14] To do justice among the parties, it is not necessary for me to decide
whether the R.M. can receive payment of the claimed taxes before its entitlement
is proven. By lifting the stay, the money will be paid into Court and stands,
according to the terms of the vesting order, for the land.

22 Jul 08

BIA - Orderly Payment of Debts Regulations CanLII - Federal - C.R.C., c. 369

28. In a province in which the Act is in force, the Act applies
(a) in respect of debts of the classes referred to in subsection 218(1) of the Act without the monetary limits set out therein; and
(b) in respect of debts of the classes that would otherwise be excluded by paragraphs 218(2)(a) and (b) of the Act.
SOR/81-2, s. 1; SOR/89-158, s. 9.
29. Notwithstanding section 28, the Act does not apply to the following classes of debts:
(a) in the Province of Nova Scotia,
(i) a claim for a lien or a judgment thereon under the Mechanics Lien Act, or
(ii) a claim for a lien or a judgment thereon under the Woodman’s Lien Act; and
(b) in the Northwest Territories,
(i) a claim for a lien or a judgment thereon under the Mechanics’ Lien Ordinance, or
(ii) a claim for a lien or a judgment thereon under the Miners’ Lien Ordinance.

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Law lien Bankruptcy

18. (1) A registered creditor who elects to rely on
their security pursuant to section 232 of the Act shall, before relying on that
security, file with the clerk an affidavit as to its value and, if the security
is repossessed and sold or seized and sold, disclose to the clerk whether the
proceeds received from the disposal of the security are in excess of the
creditor's claim
28. In a province in which the Act is in force, the
Act applies

(a) in respect of debts of the classes referred
to in subsection 218(1) of the Act without the monetary limits set out therein;
and

(b) in respect of debts of the classes that
would otherwise be excluded by paragraphs 218(2)(a) and (b) of the Act

Condominium Plan No. 762 0380 (Owners) v. Edmonton (City of), 2001 ABQB 97 (CanLII)

:In view of its special lien for overdue taxes, a municipality in Alberta falls within the exception found in [BIA] s. 136(1)(e) and its status as a secured creditor and priority are unchanged by the bankruptcy

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Law Secured Creditor priority Condo-fees Property Tax lien Bankruptcy

[35] The issue in these proceedings
is whether the Defendant, by reason of the exercise of its tax recovery powers,
became liable in debt for all of the arrears of condominium fees and interest
pursuant to s. 31(2) of the CPA, including those arrears which
accrued due prior to its taking title as well as those which accrued due
subsequent to that event?
[45]
A distinction must be
drawn between the existence of corporate decisions and evidence thereof
(Roman Hotels Ltd. v. Desrochers Hotels Ltd. (1976), 69 D.L.R. 126 (Sask. C.A.)). A decision which is not recorded in the minutes may
be proven by other means.
17 more annotations...
- [49] I agree that the bylaws cannot
  bind a subsequent owner retroactively. Accordingly, the Defendant cannot be held
  liable for interest on condominium assessments which accrued due prior to the
  City taking title to the units. However, I am of the view that interest can be
  claimed on assessments levied after the Defendant acquired title as the City was
  bound by the bylaws of the condominium corporation.
- fee simple as “the most ample estate which can exist in land” and further
  suggest that “Pre-eminent among a fee simple owner’s rights are his rights of
  alienation and his right to everything in, on or over the land.”
- :
  A determinable fee is a fee simple which will automatically determine on the
  occurrence of some specified event which may never occur.
  
  A fee simple upon condition: Akin to but distinct from a determinable fee is a fee
  simple which has some condition attached to it by which the estate given to the
  grantee may be cut short.
- [80] I find that the Defendant
  prima facie falls within the definition of “owner” of the units for purposes
  of s. 31(2) of the CPA
- 91] It seems clear that the
  legislature intended that the debt for outstanding condominium contributions
  should apply to a mortgagee who has obtained title to the property through
  foreclosure and to a party who has obtained title through means of a public
  auction on sale of the property for outstanding taxes.
- [93] It would seem that an anomaly
  has been created by the recent amendments
- [96] If s. 31(9) of the
  CPA has created an anomalous tax recovery result where the municipality
  disposes of the land by tax auction sale as opposed to acquisition under s.
  425(1)(b) or s. 428.2, as I have described above, it does not fall to the Court
  to resolve that anomaly
- [98] In order to avoid this
  inconsistency between the CPA and the MGA, I would
  interpret the term “owner” as it appears in s. 31(2)(b) of the CPA
  as excluding a municipality which has taken title to the parcel through the tax
  forfeiture process but which has not yet obtained an absolute fee simple
  interest in the land on expiry of the redemption period (i.e. become the
  beneficial as well as the legal owner).
- [100] I recognize that my decision leaves open
  the question whether a purchaser of the subject lands from the Defendant would
  assume the liability for unpaid condominium fees
- that is a matter which should be addressed by the legislature
- [105] Forfeiture of property for non-payment of
  taxes was held to be a “remedy” for purposes of s. 69.3 in Re Westline
  Ranch Ltd.
- Although a secured creditor may decide to prove his or her claim in the
  bankruptcy, the creditor may act as a stranger to the bankruptcy by realizing on
  the security. The BIA does not affect the secured creditor’s
  treatment of their security. The policy of the Act is not to interfere with
  secured creditors except as necessary to protect the estate as to any surplus on
  realization of the security.
- In view of its special lien for overdue taxes, a municipality in Alberta falls
  within the exception found in s. 136(1)(e) and its status as a secured creditor
  and priority are unchanged by the bankruptcy
- The Ontario Court of Justice (general Division)
  in Totalline Transport Inc. v. Caron Belanger Ernst & Young
  Inc., [1999] O.J. No.
  660 (QL) held that in accordance with s.
  69.3(2) of the BIA a secured creditor does not require special
  leave to exercise its security outside of the bankruptcy
- the City did not require leave to exercise its security outside of the
  bankruptcy
- Interest on the condominium fee assessments was dealt with only in the bylaws
  of the Plaintiff corporation. While that is sufficient to establish liability on
  the part of the Defendant for interest on contributions levied after the City
  took title to the subject units, there is no liability for interest on fees
  assessed prior to the City taking title in the absence of an express resolution
  calling for interest
- [114] The City prima facie became an owner
  of the property in question for purposes of s. 31 of the CPA on
  its taking title to these lands. However, as there is an inconsistency between
  the CPA and the MGA, the term “owner” as used in s.
  31(2)(b) of the CPA is to be given a restricted meaning which
  excludes a municipality that has taken title to the parcel through the tax
  forfeiture process but which has not yet obtained an absolute fee simple
  interest in the land on expiry of the redemption period. Accordingly, the
  Defendant is not an owner under s. 31(2)(b) of the Act. This restricted
  definition does not apply to the term “owner” as used in s. 31(2)(a) of the
  CPA. Therefore, the City is liable for contributions levied since
  it has acquired title to the units.

21 Jul 08

B.C. Apartment Owners and Managers Assn. v. Westminster (City Corp.), 2001 BCSC 684 (CanLII)

the expression "services provided to land or improvements" by its plain meaning includes electrical services provided to apartments. That the apartments may be occupied by tenants makes no difference; they are still improvements.

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Law water lien landlord

the expression "services provided to land or improvements" by its plain meaning
includes electrical services provided to apartments. That the apartments
may be occupied by tenants makes no difference; they are still improvements.

C.I.B.C. v. British Columbia (Director of Employment Standards), 2001 BCCA 159 (CanLII)

Employment Standards Act lien has priority over Receiver's Claim and over CIBC's secured claim.

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Law lien priority PPSA

[1]
The sole question arising on this appeal is whether the
priority normally given to a court-appointed receiver-manager for its fees and
expenses over the claims of secured creditors may be, and has been, displaced by
a statutory lien.
the statutory lien is that created by s. 87 of the Employment Standards
Act

Credit Union Central of Ontario Limited v. Heritage Property Holdings Inc., 2007 CanLII 30474 (ON S.C.)

The City’s statutory “special lien” on land for taxes arises even in the instance of neglect, omission or error on the part of the municipality through taking no action to register a tax arrears certificate.

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Law Property Tax lien Receiver

The City’s statutory
“special lien” on land for taxes arises even in the instance of neglect,
omission or error on the part of the municipality through taking no action to
register a tax arrears certificate.

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