Real Property Process. If any listings for City land sales and Tax Arrears Sales, they will be posted at the bottom of this page. Also known as property tax lien sales, tax foreclosure properties or Municipal tax sale properties. The City does not give out any information regarding tax sales until such time as the property is advertised. What is the advantage of buying a property at a tax sale? The advertised properties which remain unsold will be sold in accordance with municipal By-law No. Vous utilisez un navigateur désuet qui n’est plus accepté par Ontario.ca. The sale of land for tax arrears (tax sale) is governed by the Municipal Act, 2001, S.O. Although an owner may have fee simple title, the greatest of land owner rights such as your home. 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