7. Where an immovable being transferred is situated in the territory of two or more municipalities, transfer duties shall be payable only once and shall be shared, after the portion referred to in the second paragraph is deducted, if applicable, by all the interested municipalities according to the basis of imposition attributable to the territory of each municipality concerned. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
However, any portion of the duties resulting from the application of a rate in accordance with the third paragraph of section 2 belongs of right to the municipality in whose territory the rate is applicable.
1976, c. 30, s. 7; 1991, c. 32, s. 235; 1996, c. 2, s. 655; 1999, c. 90, s. 21; 2017, c. 13, s. 14911.