What are delinquent taxes?
On December 31st of each year – taxes, interest and penalties unpaid for the current year are transferred to arrears taxes. The previous years’ taxes plus interest and penalties are transferred to delinquent taxes. Taxes accrued and to accrue on land and its improvements, are a special charge on the land and improvements, and have priority over any claim, lien, privilege or encumbrance of any person except the Crown, and do not require registration to preserve it.
