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C-27.1 - Municipal Code of Québec

Section 984
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984. Saving article 983, any person, not being the debtor, who pays a municipal, property or personal, general or special tax, or the water rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable or immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the clerk-treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer of the council respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
The third party with subrogation cannot exercise his right under prior claims and legal hypothecs of the municipality more than three years after the date of payment unless, within such time, he has given written notice to the clerk-treasurer of the municipality, mentioning the balance due on his claim. The clerk-treasurer must note such notice in the books of the municipality in the same manner as the payment with subrogation and the above-mentioned time of three years shall begin to run again as from the date of the receipt, by the clerk-treasurer, of such notice, which may be renewed.
After three years from the date of payment, mention of taxes paid with subrogation shall no longer be required in the statements furnished by an officer of the council unless a notice has been received within the preceding three years in accordance with the foregoing provisions.
1929, c. 93, s. 1; 1943, c. 48, s. 5; 1992, c. 57, s. 490; 1996, c. 2, s. 455; 1999, c. 40, s. 60; 2018, c. 5, s. 66; 2021, c. 31, s. 132.
984. Saving article 983, any person, not being the debtor, who pays a municipal, property or personal, general or special tax, or the water rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable or immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the secretary-treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer of the council respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
The third party with subrogation cannot exercise his right under prior claims and legal hypothecs of the municipality more than three years after the date of payment unless, within such time, he has given written notice to the secretary-treasurer of the municipality, mentioning the balance due on his claim. The secretary-treasurer must note such notice in the books of the municipality in the same manner as the payment with subrogation and the above-mentioned time of three years shall begin to run again as from the date of the receipt, by the secretary-treasurer, of such notice, which may be renewed.
After three years from the date of payment, mention of taxes paid with subrogation shall no longer be required in the statements furnished by an officer of the council unless a notice has been received within the preceding three years in accordance with the foregoing provisions.
1929, c. 93, s. 1; 1943, c. 48, s. 5; 1992, c. 57, s. 490; 1996, c. 2, s. 455; 1999, c. 40, s. 60; 2018, c. 5, s. 66.
984. Saving article 983, any person, not being the debtor, who pays a municipal or school, property or personal, general or special tax, or the water rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable or immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the secretary-treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer of the council respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
The third party with subrogation cannot exercise his right under prior claims and legal hypothecs of the municipality more than three years after the date of payment unless, within such time, he has given written notice to the secretary-treasurer of the municipality, mentioning the balance due on his claim. The secretary-treasurer must note such notice in the books of the municipality in the same manner as the payment with subrogation and the above-mentioned time of three years shall begin to run again as from the date of the receipt, by the secretary-treasurer, of such notice, which may be renewed.
After three years from the date of payment, mention of taxes paid with subrogation shall no longer be required in the statements furnished by an officer of the council unless a notice has been received within the preceding three years in accordance with the foregoing provisions.
1929, c. 93, s. 1; 1943, c. 48, s. 5; 1992, c. 57, s. 490; 1996, c. 2, s. 455; 1999, c. 40, s. 60.
984. Saving article 983, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable or immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the secretary-treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer of the council respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
The third party with subrogation cannot exercise his right under prior claims and legal hypothecs of the municipality more than three years after the date of payment unless, within such delay, he has given written notice to the secretary-treasurer of the municipality, mentioning the balance due on his claim. The secretary-treasurer must note such notice in the books of the municipality in the same manner as the payment with subrogation and the above-mentioned delay of three years shall begin to run again as from the date of the receipt, by the secretary-treasurer, of such notice, which may be renewed.
After three years from the date of payment, mention of taxes paid with subrogation shall no longer be required in the statements furnished by an officer of the council unless a notice has been received within the preceding three years in accordance with the foregoing provisions.
1929, c. 93, s. 1; 1943, c. 48, s. 5; 1992, c. 57, s. 490; 1996, c. 2, s. 455.
984. Saving article 983, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable or immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the secretary-treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the corporation and mentioned in every statement furnished by an officer of the council respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the corporation liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
The third party with subrogation cannot exercise his right under prior claims and legal hypothecs of the municipality more than three years after the date of payment unless, within such delay, he has given written notice to the secretary-treasurer of the municipality, mentioning the balance due on his claim. The secretary-treasurer must note such notice in the books of the municipality in the same manner as the payment with subrogation and the above-mentioned delay of three years shall begin to run again as from the date of the receipt, by the secretary-treasurer, of such notice, which may be renewed.
After three years from the date of payment, mention of taxes paid with subrogation shall no longer be required in the statements furnished by an officer of the council unless a notice has been received within the preceding three years in accordance with the foregoing provisions.
1929, c. 93, s. 1; 1943, c. 48, s. 5; 1992, c. 57, s. 490.
984. Saving article 983, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water rates for a third party, with the consent in writing of the latter, is of right subrogated in the privileges of the municipality on the movable and immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the secretary-treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the privileges of the municipality must be noted in the books of the corporation and mentioned in every statement furnished by an officer of the council respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the corporation liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
The third party with subrogation cannot exercise the privileges of the municipality more than three years after the date of payment unless, within such delay, he has given written notice to the secretary-treasurer of the municipality, mentioning the balance due on his claim. The secretary-treasurer must note such notice in the books of the municipality in the same manner as the payment with subrogation and the above-mentioned delay of three years shall begin to run again as from the date of the receipt, by the secretary-treasurer, of such notice, which may be renewed.
After three years from the date of payment, mention of taxes paid with subrogation shall no longer be required in the statements furnished by an officer of the council unless a notice has been received within the preceding three years in accordance with the foregoing provisions.
1929, c. 93, s. 1; 1943, c. 48, s. 5.
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