← belizelaw.ai · Tax Administration And Procedure Act, Cap. 51 · PART VIII — Recovery of Tax

Effect of execution sales with regard to title

Cap. 51, s. 75 · Revised Edition 2020

—(1) All sales of real property charged with the payment of unpaid tax shall, if the provisions of this Act have been duly complied with, operate to confer on the purchaser an indefeasible title , free from all encumbrances. (2) All sales shall have the effect of conveying to the purchaser the right, title, and interest of the person who has made default in the payment of tax; (3) No purchaser shall have, or be capable of granting, any title to any real or personal property purchased under the powers of this Act, if the purchase has been made– (a) with intent to defraud creditors; (b) by an agent or trustee for the person in default; or (c) for a spouse or other family member of the person in default of payment of taxes. (4) Any sale of property, purchased in accordance with sub- section 3 shall be void. (5) Any person having a charge or debt by way of specialty or otherwise upon any property of the person named in the assessment record may pay the tax, fines, costs, and expenses properly due under the tax laws by the defaulter. (6) A person who makes payment under sub-section (5) shall be entitled to add the moneys paid to such charge or debt, and the increased charge or debt shall bear the same 72 CAP. 51 Tax Administration and Procedure interest and may be enforced and recovered in the same manner as the original charge or debt. CAP. 194. CAP. 190.
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