Can a property be sold on the basis of non-payment of taxes?

31 In Donovan v. Hogan (1888), 15 O.A.R. 432, the property owner became the occupant of lands before the tax collector had taken delivery of the tax roll for 1879, and he paid the taxes assessed to the collector for that year. The tax collector, notwithstanding, returned them to the clerk as non-resident taxes unpaid, and the clerk returned them to the county treasurer. Eventually, the land became listed as liable for sale for non-payment of taxes for 1879. The occupant was never notified of the arrears for 1879. Eventually, the land was sold on the basis of the arrears of the 1879 taxes. At trial, it was found that there were no tax arrears for which the land could be sold. The court stated that the provisions of the statute are imperative and their performance is conditional to the validity of a tax sale. The sale had not been properly conducted because there were no arrears, and therefore, it was set aside.