C-27.1 - Municipal Code of Québec

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1006. The secretary-treasurer must enter on the general collection roll and collect all municipal taxes payable in or converted into money, ordinarily collected by other municipal officers, and due or payable either to the corporation or to its officers, by persons occupying taxable immovable property in the municipality, provided that a statement certified and attested under special oath, be transmitted to the office of the corporation before the making of the general collection roll.
M.C. 1916, a. 715.