NASSAU, BAHAMAS— A Supreme Court judge has ordered that a 2.37-acre commercial property sold at public auction to recover unpaid taxes, be delivered for vacant possession to the trustees of the Automotive & Industrial Distributors Limited Staff Retirement Fund, allowing them to pursue planned business opportunities on the site.
The property, located at the junction of Harrold Road and Knowles Drive, was sold after the Department of Inland Revenue exercised its statutory power of sale to recover delinquent taxes. AID successfully bid at the auction and entered into an Agreement for Sale with the Treasurer of The Bahamas in November 2024, paying $1.198 million. The conveyance was executed, stamped, and recorded by February 2025, establishing the Fund as the legal and beneficial owner, with entitlement to vacant possession.
Previously, the property was owned by Miller Enterprises Ltd., with Earl Miller, now a senior citizen serving as the company’s sole shareholder and director. Court filings indicated that Miller had resided on the site since 1986 and operated multiple businesses there, including Oil Max, also known as “Rons Auto,” and Nassau Industrial Gass. A third parcel of the site remains vacant, awaiting development. Trustees of AID argued that continued occupation by Miller and his company prevented them from utilizing the property commercially and caused losses to the Fund’s investment interests.
Miller and Miller Enterprises contended that the statutory sale was invalid and that they retained rights to occupy and operate their businesses. The defendants raised concerns regarding the legality of the sale and the Department of Inland Revenue’s authority to execute the power of sale. In addition, the defendants sought damages for alleged trespass and economic interference.
Supreme Court Justice Carla Card-Stubbs in her ruling noted that no court had previously stayed or overturned the auction sale. She found that the sale complied with statutory requirements under the Real Property Tax Act, including relevant amendments, and recognized AID as a bona fide purchaser for value. While acknowledging the hardship caused by vacating the property, the Court emphasized the legal rights of the Fund to take possession.
The Court granted an interlocutory injunction, ordering Miller and his company to vacate the property and deliver possession to AID by October 20, 2025.
