A tax sale is a legal process where municipalities sell properties to recover unpaid property taxes after extended arrears and unsuccessful collection efforts. Provincial legislation governs tax sale procedures, specifying minimum arrears periods (often 2-3 years), notice requirements, redemption rights allowing owners to pay arrears and keep properties, and sale processes. Tax sales may be auctions where properties sell to highest bidders or processes where municipalities acquire properties and may later sell them. Proceeds cover outstanding taxes, penalties, interest, and sale costs, with any excess potentially returned to former owners. Tax sales are last resorts after other collection methods fail. They ensure tax collection while transferring properties to owners who will pay taxes, but represent loss of homes for delinquent owners.