Markham By-law 2018-90, s. 45.1 — Pursuant to Subsection 441 (3) of the Municipal Act, 2001, where a fine remains unpaid after the final date on which it is payable as specified in the notice, the fine shall be deemed to be unpaid taxes and, pursuant to Subsection 351 (1) of the Municipal Act, 2001, the Treasurer of the City, or agent may seize the following to recover the taxes and costs of seizure, subject to the exemptions provided for in Subsection 351 (3) and (4) of the Municipal Act, 2001

Pursuant to Subsection 441 (3) of the Municipal Act, 2001, where a fine remains unpaid after the final date on which it is payable as specified in the notice, the fine shall be deemed to be unpaid taxes and, pursuant to Subsection 351 (1) of the Municipal Act, 2001, the Treasurer of the City, or agent may seize the following to recover the taxes and costs of seizure, subject to the exemptions provided for in Subsection 351 (3) and (4) of the Municipal Act, 2001 :

• (a) The personal property belonging to or in the possession of the Person fined.
• (b) The interest of the Person fined in any personal property including such Person’s right to the possession of any personal property under a contract for purchase or a contract to which the Person fined becomes the Owner of the property upon performance of any condition.
• (c) The personal property on the land and any interest therein, as described in Subsection
• (a) of this Section, of the Owner of the land, even if the Owner’s name does not appear on the tax roll.
• (d) Any personal property on the land, title to which is claimed under any assignment or transfer made for the purpose of defeating the seizure.
• (e) Subsections 351 (5), (7), (8), (9), (10), (13) and (14) of the Municipal Act, 2001, apply with necessary modifications to a seizure for an unpaid licensing fine under this By-law.