C-27.1 - Municipal Code of Québec

Section 1026 Disposition versions

2021-11-05

2021-03-25

2016-01-01

1996-05-08

1995-06-22

0001-01-01

1026. The secretary-treasurer of every county corporation must, each year, before the eighth day of the second month preceding the month fixed for the sale of immovables for non-payment of taxes, from the statements transmitted to the office of the corporation under article 1023, and from the statement made by himself under article 1025, prepare a list showing:

(1)  the description of every immovable situated in the county municipality, on account of which municipal or school taxes are due, together with the names of the owners as mentioned in the valuation roll;

(2)  opposite the description of every such immovable, the amount of the taxes for which it is liable.

Such list is accompanied by a public notice setting forth that such immovables are to be sold at public auction, at the place where the sittings of the county council are held, on the second Thursday of the month of March following, at 10 o’clock in the morning, in default of payment of the taxes for which they are liable, and the costs incurred.

If the second Thursday of the month of March is a non-juridical day, the sale must be fixed for the next following juridical day.

In the county of Îles de la Madeleine the public notice must set forth that such immovables are to be sold at public auction on the first juridical Wednesday of the month of July following.

However, the county council may, by by-law approved by the Minister of Municipal Affairs, change the date provided by this article for the sale of immovables and, as from such approval, the sale must take place on the date fixed by the by-law, unless such date be a non-juridical day in which case the sale must take place on the next following juridical day.

M.C. 1916, a. 729; 1922 (1st sess.), c. 80, s. 11; 1939, c. 98, s. 7; 1940, c. 72, s. 3; 1947, c. 77, s. 27.