Sale to recover unpaid taxes and to be by Public auction fixing reserve price

(1) If in any legal proceedings taken under the provisions of this Act it is found that the tax specified in the information has not been paid the owner of the land shall be adjudged to pay the tax so found together with the costs of the proceedings. (2) In order to raise the sum of money adjudged to be paid by the owner of the land, the magistrate shall, at the request of the Commissioner of Land Tax, by himself or some other person authorised by him, sell the whole or part thereof which in the opinion of the Commissioner of Land Tax shall be sufficient to realise the required amount. (3) All sales under this section shall be by public auction at such time and in such manner as the magistrate may think fit and a reserve price shall be fixed consisting of the entire amount of taxes due on the land under this Act or any other enactments at the time of sale in respect of the land to be sold and not merely the amount recoverable on summary procedure and the costs and expenses of all proceedings attending the recovery thereof including those of the sale, and the cost estimated by the Commissioner of Land Tax of any survey work that may be necessary for the proper transfer of such land to the purchaser. The highest bidder shall be declared the purchaser, if his bid is equal to or in excess of the reserve price. (4) On payment by the purchaser of his purchase money, the magistrate in charge of the sale shall execute a conveyance of the land sold and disposed of to the purchaser in the form set out in Schedule III to this Act and such conveyance when signed and recorded in the manner provided by law shall, provided the provisions of this Act necessary to authorise such sale have been duly complied with, operate to confer on the purchaser an indefeasible title on such land free from encumbrances, fraud excepted, Provided that where the land sold is registered in the General Registry, the magistrate shall execute a memorandum which shall be received by the Registrar as authority, notwithstanding anything to the contrary in the General Registry Act, , to cancel CAP. 327. 24 [CAP. 58 the registered proprietor’s Certificate of Title and to issue a transfer Certificate of Title in respect of the land described in the memorandum in favour of the person named therein as registered proprietor of the same in fee simple absolute and where the land so transferred comprises a part only of the land described in the Certificate of Title in respect of so much of that land as is not covered by the transfer Certificate of Title issued to the purchaser by the original registered proprietor thereof: CAP. 194. And provided further that where the land sold is registered at the Lands Registry, the magistrate shall by memorandum inform the Registrar of Lands of the sale, and this memorandum shall be received by the Registrar of Lands as authority, notwithstanding anything to the contrary in the Registered Land Act, to cancel the name of the registered proprietor and to enter the name of the new purchaser of the land as registered proprietor of the same in fee simple absolute. (5) Where any land is to be sold by auction to raise the sum of money adjudged to be paid by the owner of the land, the owner of the land may, at anytime being not less than twenty- four hours before the time fixed for the holding of the said auction, pay the tax due from him and a further sum by way of penalty to cover the costs incurred in all proceedings taken up to that moment under the provisions of this Act. (6) The magistrate shall, upon payment by the owner of the tax and the penalty specified in sub-section (5), cancel any public auction commenced under this section and such cancellation shall not render the magistrate or any person acting under such an order of cancellation liable to an action in damages therefore. (7) Any person may bid for and purchase any land sold under the provisions of sub-section (3). CAP. 179. Where an alien purchases land sold under the provisions of this section he shall be granted a licence under the Aliens 25 Landholding Act, subject to such conditions as to development as the Minister may think fit. (8) In the event of a part of the land, in respect of which the tax or portion thereof is payable but is unpaid, being offered for sale and there being no bid for the same equal to or in excess of the reserve price, the magistrate in charge of the sale shall put up for sale in the manner provided a larger part or the whole of such land as he may in his discretion think necessary to realise the required amount. (9) n the event of the whole of such land being offered for sale and there being no bid for the same equal to or in excess of the reserve price, the land shall again be put up for sale. Notice of such intending sale shall be published in the Gazette and the sale shall take place after an interval of not less than two weeks from the publication of the notice. (10) If at the second attempted sale there is no bid equal to or in excess of the reserve price then such lands shall vest in the State for the use of the Government of Belize. (10A) Notwithstanding the provisions of sub-sections (1) to (7), the Government may elect to keep the land, or part thereof, in satisfaction of the tax due and outstanding. (10B) Where the Government elects to keep the land, or part thereof, sub-section (11), relating to change of ownership, shall mutatis mutandis apply. (11) The magistrate shall issue a warrant containing a written statement of the particulars of such land, the name, so far as it is known to him, of the owner and the date or dates of the abortive sale or sales and shall cause the same to be recorded in the General Registry in the manner provided by law, and on being so recorded such warrant shall, provided the provisions of this Act necessary to authorise such sales shall have been duly complied with, constitute an indefeasible title in Government, free from all encumbrances, fraud excepted, 26 [CAP. 58 Provided that where the land to be sold is land registered at the General Registry, the magistrate may execute a memorandum which shall be received by the Registrar General as authority notwithstanding anything to the contrary in the General Registry Act, to cancel the registered proprietor’s Certificate of Title in respect of the land described in the memorandum in favour of Government as registered proprietor of the same in fee simple absolute, CAP. 327. CAP. 194. And also provided that where the land sold is registered under the Registered Land Act, the magistrate may by memorandum inform the Registrar of Lands of the abortive sale or sales and this memorandum shall be received by the Registrar of Lands as authority, notwithstanding anything to the contrary in the Registered Land Act, to cancel the name of the registered proprietor in respect of the land described in the memorandum and to Government as registered proprietors of the same in fee simple absolute. CAP. 327. (12) Notwithstanding anything contained in the General Registry Act, it shall be lawful for the Registrar General to receive without proof of execution and to record any documents purporting to be signed by a magistrate under this section. (13) When the proceeds from any sales shall exceed the amount of the entire taxes due as aforesaid and the cost and expenses of all proceedings attending the recovery thereof, including those of the sale and of survey, the surplus shall be paid to such person as shall prove himself entitled thereto to the satisfaction of the Accountant General. In cases, however, of adverse claims, disability, trusts, settlements or any uncertainty such surplus may be paid into the Supreme Court to abide any order or direction of such Court, Provided that after the expiration of ten years to be computed from the day of the sale, such surplus if unpaid shall be appropriated to the Consolidated Revenue Fund. 27