14. A person who, on 31 December in a year, owns an immovable in which is situated a dwelling inhabited by a person described in section 2 and in respect of which rent has been paid or is payable for the month of December of the year must send to that person, not later than the last day of February of the following year, a certificate in prescribed form containing the prescribed information in respect of the property tax attributable to that dwelling for the year.
1979, c. 12, s. 14; 1980, c. 30, s. 7; 1999, c. 40, s. 258; 2005, c. 23, s. 272.