A Pre-Tax letter is the final notice issued to the owner of the property to advise of the outstanding arrears. It is to inform you that this past due amount will be transferred to the City Tax Department to add to the property tax roll should payment not be rendered within 30 days of the letter date.
If you are the new owner of the property, please note that arrears related to water consumption remain associated with the premises and are subject to be transferred to the property tax roll. Please follow the instructions on the Pre-Tax letter to resolve the outstanding arrears.
The owner of the property is ultimately responsible for all outstanding amounts under the Municipal Act, 2001, c. 25 s. 398. To review the Municipal Act, 2001, please visit https://www.e-laws.gov.on.ca.