C-27.1 - Municipal Code of Québec

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983. Any person, not being the owner, who pays municipal taxes imposed by reason of the land which he occupies, is subrogated without other formality in the privileges of the corporation on the movable and immovable property of the owner, and may, unless there is an agreement to the contrary, withhold from the rent or from any other debt which he owes him, or recover from him by personal action, the amount which he has paid in principal, interest and costs.
M.C. 1916, a. 689.