Government Actions to Recovery Unpaid Property Taxes
Request Direct Payments from Accountant General for Public Officers
Where any public officer(s) or person(s) who are paid from public funds (e.g. Govt Contractors, Parliamentarians, Civil Servants, etc) owe property tax, the amounts may be recovered directly from the Accountant General and paid to the Collector of Taxes, once the Collector notifies the Accountant General of the person’s liabilities.
Summonses may be issued for arrears and penalties owed. Where the person on being served fails to attend Court, a Warrant of Disobedience may be served, where they may be imprisoned for up to three (3) months or an “Ex Parte” order can be made.
Summonses – with Court Orders
In the event that a summons is served and the Judge rules that the outstanding sum must be paid “forthwith” (immediately) or within a specified time, and this is not adhered to, then upon the issuance of a Judgement Order the person can be committed (imprisoned) until the outstanding amount is paid or in respect of a company a distress order made.
Levy Warrant or Distrain on Goods/Chattel
Under Section 24 of the Tax Collection Act, the Collector is authorised to seize goods or chattel and auction same after ten (10) days to recover outstanding Property Tax.
Levy Warrant Distrain on Securities, etc.
Under Section 30 of the Tax Collection Act, the Collector of Taxes is authorised to seize money, bonds, securities, etc and dispose of after ten (10) days to recover outstanding Property Tax.
Caveat on the Property (lien)
The Collector of Taxes is authorised to place a lien on the property for property tax owed. This blocks the person from transacting any business with the property, such as sale or collateral.
Forfeiture of Property
The property may be seized and sold to recover property tax owed.
Collect from People in Possession
Under the provisions of the Tax Collection Act, payments may be demanded from persons in possession of or occupying the property. E.g. owner, occupier, renter, mortgagee, leasee or other person in actual possession of the property.