313.1. Any person, other than the debtor, who pays a school tax owed by another person is subrogated by operation of law in the prior claims and legal hypothecs of the school service centre on the immovables of the debtor and may recover from the debtor the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt which the school service centre is required to issue states that the payment was made by a third party for the debtor.
The name of such third party shall be recorded in the books of the school service centre.
1997, c. 96, s. 113; 2020, c. 12020, c. 1, s. 3121.