The place, date, and time of the auction are to be clearly specified in the advertisements.

The treasurer or his designate must act as auctioneer.

For each parcel of land to be sold during the auction, the auctioneer must

• in opening or reopening the bidding on the parcel, state the minimum bid as set out in the advertisement
• acknowledge each bidder, repeat each bid made, and call for higher bids
• if no higher bid is made, repeat the last bid three times and if there is still no higher bid, acknowledge the highest bidder.
• The highest bidder will be declared to be the successful purchaser if the bidder immediately pays the amount bid, the applicable land transfer tax, and the accumulated taxes, in cash (money order, bank draft or certified cheque) to the auctioneer.

If the highest bidder fails to make the payment, the auctioneer shall forthwith reopen the bidding.

If no bid is made for a parcel of land or there is no successful purchaser, the property will be taken over by the municipality.

The auctioneer will issue a receipt to the successful purchaser for the amount received and the receipt will include a legal description of the parcel of land, the name of the purchaser, and the date in which the tax deed will be registered.

The auctioneer will declare the auction closed upon completion of the bidding on all the parcels of land offered for sale at the auction.