In Quebec, properties that are delinquent on taxs are referred to as ‘immovables’. The general procedure is as follows. Six months after notice of the filing of the tax roll, the council may sell the associated ‘immovables’ to recoup unpaid taxes. The style of sale is public auction where the minimum bid is the total unpaid taxes plus fees. Strangely, in Quebec, the municipality can bid and acquire immovables, however, the municipality’s bid can not exceed amount of the taxes, interest and fees. After the sale, the initial owner has 1 year to redeem the property by paying the taxes owed plus administration fees.