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C-27.1 - Municipal Code of Québec
Section 1023
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1023. The secretary-treasurer of every local corporation must, if ordered by the council, before 20 December in each year, transmit to the office of the county corporation an extract from such statement as approved by the council, containing:
(1) the name and style of every person indebted for municipal or school taxes imposed on the immovable property owned or occupied by such persons;
(2) the description of all immovable property liable for the payment of municipal or school taxes;
(3) the sum total of the taxes affecting such immovable property for municipal or school purposes.
The secretary-treasurer must transmit, at the same time, an extract of such statement to the office of the school municipality within which are situated such immovables.
When the date for the sale of immovables has been changed in virtue of the last paragraph of article 1026, such extract must be transmitted before the twentieth day of the third month preceding the month fixed for such sale.
