When a building owner fails to pay their municipal tax account or the building transfer duties in full, Montréal can take various measures. As a last resort, if it is unable to collect unpaid balances, Montréal can begin procedures to auction off the building.

The list of buildings involved is published in September and regularly updated until the auction, which takes place in November. Building owners can pay the tax owed at any time, up to the sale. This will remove their building from the list.

When a property is put up for sale, interested buyers can go to one of the microphones to present their bid. They must state their name, address and occupation. They must also state whether they are making the bid on their own behalf or for another person or legal entity. The building is sold to the highest bidder after 3 calls.

• PDF file Terms of sale

Former owners have a period of one year to exercise their right of withdrawal, meaning that they can buy back their building, by paying the buyer the amount paid on the day of the sale plus 10 per cent. Buyers cannot contest this right.