C-27.1 - Municipal Code of Québec

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1120. If it is impossible for the seizing officer to obtain the valuation rolls which should serve as a basis for the collection of the moneys, or if there are no such valuation rolls, the clerk must, without delay, proceed to make a valuation of the taxable property liable for the payment of the judgment; and he is authorized to base the apportionment or the special roll for the collection of the moneys to be levied, on such valuation as if it was the valuation given in the roll in force for such municipality.
The costs incurred in making such valuation, as taxed by the court issuing the judgment, form part of the costs of execution, and are recoverable from the local municipalities in default.
M.C. 1916, a. 818; 1996, c. 2, s. 455; I.N. 2016-01-01 (NCCP).
1120. If it is impossible for the seizing officer to obtain the valuation rolls which should serve as a basis for the collection of the moneys, or if there are no such valuation rolls, the sheriff must, without delay, proceed to make a valuation of the taxable property liable for the payment of the judgment; and he is authorized to base the apportionment or the special roll for the collection of the moneys to be levied, on such valuation as if it was the valuation given in the roll in force for such municipality.
The costs incurred in making such valuation, as taxed by the court from which the writ issued, form part of the costs of execution, and are recoverable from the local municipalities in default.
M.C. 1916, a. 818; 1996, c. 2, s. 455.
1120. If it is impossible for the seizing officer to obtain the valuation rolls which should serve as a basis for the collection of the moneys, or if there are no such valuation rolls, the sheriff must, without delay, proceed to make a valuation of the taxable property liable for the payment of the judgment; and he is authorized to base the apportionment or the special roll for the collection of the moneys to be levied, on such valuation as if it was the valuation given in the roll in force for such municipality.
The costs incurred in making such valuation, as taxed by the court from which the writ issued, form part of the costs of execution, and are recoverable from the local corporations in default.
M.C. 1916, a. 818.