Can Lot 2 be sold for taxes owing on other lands separately assessed?

Nova Scotia, Canada


The following excerpt is from B.O.J. Properties Ltd. v. Allen's Mobile Home Park Ltd., 1979 CanLII 2583 (NS CA):

There is nothing before us to show that Lot 2 was sold for taxes owing on other lands separately assessed. (4) In Ley v. Wright parts of the land being sold at tax sale were owned by parties other than the assessed owner and it was not clear whether any of the lands were properly assessed. The respondent contends that in any event that would not represent the law in Nova Scotia.

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