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C-27.1 - Municipal Code of Québec

Section 1124
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1124. Arrears due under the apportionment or the special collection roll of the sheriff, belong to the corporation on whose behalf they should be levied, and may be recovered by such corporation, in the same manner as any other municipal tax.
If any surplus remains in the hands of the sheriff, it belongs to the corporation.
M.C. 1916, a. 822.
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