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C-27.1 - Municipal Code of Québec

Section 1051
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1051. If any immovable described in the list published under article 1027 is advertised for sale by the sheriff, the secretary-treasurer of the county corporation cannot sell such immovable, but must without delay transmit to the sheriff a statement of the sums due for taxes and costs of advertising on account of such immovable, which sums are paid out of the proceeds of the sale made by the sheriff.
Such costs incurred by the secretary-treasurer are privileged, and rank with municipal and school taxes.
M.C. 1916, a. 748.
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