16. From the day they are exigible, transfer duties are recoverable in the manner provided for actions in recovery of taxes in accordance with, as the case may be, articles 1019 and 1020 of the Municipal Code (chapter C-27.1) or sections 509 and 510 of the Cities and Towns Act (chapter C-19), mutatismutandis. The court may then adjudicate on any litigation resulting from the application of section 14 or of the third paragraph of section 21.
For the purposes of this section, the Cities and Towns Act applies to the cities of Québec and Montréal, mutatismutandis.
Where the difference between the amount of the transfer duties established under subparagraph f of the first paragraph of section 9 and the amount indicated in the account as established under section 14 or the third paragraph of section 21 is not over the maximum amount of a claim which may be recovered before the courts in accordance with Book VIII of the Code of Civil Procedure (chapter C-25), the transferee, being a physical person, and having paid the account in full within the delay prescribed in section 11, may bring an action in accordance with the said Book to recover any overpayment of the amount he may be lawfully bound to pay. The transferee must exercise such recourse within 90 days from the expiry of the delay provided in section 11, and thereupon it is incumbent on the municipality to justify the account as established under section 14 or the third paragraph of section 21. This section applies despite the Charter of human rights and freedoms (chapter C-12).
1976, c. 30, s. 16; 1991, c. 32, s. 239.