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C-19 - Cities and Towns Act

Section 497
Disposition versions

Full text
497. Any person, not being the owner, who pays municipal taxes imposed in consideration of the land which he occupies, shall be subrogated without other formality, in the prior claims and legal hypothecs of the municipality on the immovable property of the owner, and may, unless there be 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.
Saving the provisions of the preceding paragraph, any person, not being the debtor, who pays a municipal, property or personal, general or special tax, or the water-rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable and immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer or employee of the municipality respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer or employee in default.
R. S. 1964, c. 193, s. 534; 1968, c. 55, s. 5; 1992, c. 57, s. 472; 1994, c. 30, s. 91; 1996, c. 2, s. 209; 1999, c. 40, s. 51; 2018, c. 5, s. 62.
497. Any person, not being the owner, who pays municipal taxes imposed in consideration of the land which he occupies, shall be subrogated without other formality, in the prior claims and legal hypothecs of the municipality on the immovable property of the owner, and may, unless there be 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.
Saving the provisions of the preceding paragraph, any person, not being the debtor, who pays a municipal or school, property or personal, general or special tax, or the water-rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable and immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer or employee of the municipality respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer or employee in default.
R. S. 1964, c. 193, s. 534; 1968, c. 55, s. 5; 1992, c. 57, s. 472; 1994, c. 30, s. 91; 1996, c. 2, s. 209; 1999, c. 40, s. 51.
497. Any person, not being the owner, who pays municipal taxes imposed in consideration of the land which he occupies, shall be subrogated without other formality, in the prior claims and legal hypothecs of the municipality on the immovable property of the owner, and may, unless there be 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.
Saving the provisions of the preceding paragraph, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water-rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable and immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer or employee of the municipality respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer or employee in default.
R. S. 1964, c. 193, s. 534; 1968, c. 55, s. 5; 1992, c. 57, s. 472; 1994, c. 30, s. 91; 1996, c. 2, s. 209.
497. Any person, not being the owner, who pays municipal taxes imposed in consideration of the land which he occupies, shall be subrogated without other formality, in the prior claims and legal hypothecs of the municipality on the immovable property of the owner, and may, unless there be 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.
Saving the provisions of the preceding paragraph, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water-rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable and immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the corporation and mentioned in every statement furnished by an officer or employee of the municipality respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the corporation liable for the prejudice caused thereby to a third person, saving its recourse against the officer or employee in default.
R. S. 1964, c. 193, s. 534; 1968, c. 55, s. 5; 1992, c. 57, s. 472; 1994, c. 30, s. 91.
497. Any person, not being the owner, who pays municipal taxes imposed in consideration of the land which he occupies, shall be subrogated without other formality, in the prior claims of the municipality on the immovable property of the owner, and may, unless there be 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.
Saving the provisions of the preceding paragraph, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water-rates for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims and legal hypothecs of the municipality on the movable and immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the prior claims and legal hypothecs of the municipality must be noted in the books of the corporation and mentioned in every statement furnished by an officer or employee of the municipality respecting the taxes owed by any person or affecting an immovable. The omission of such mention shall render the corporation liable for the prejudice caused thereby to a third person, saving its recourse against the officer or employee in default.
R. S. 1964, c. 193, s. 534; 1968, c. 55, s. 5; 1992, c. 57, s. 472.
497. Any person, not being the owner, who pays municipal taxes imposed in consideration of the land which he occupies, shall be subrogated without other formality, in the privileges of the municipality on the moveable or immoveable property of the owner, and may, unless there be 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.
Saving the provisions of the preceding paragraph, any person, not being the debtor, who pays a municipal or school, real estate or personal, general or special tax, or the water-rates for a third party, with the consent in writing of the latter, is of right subrogated in the privileges of the municipality on the moveable and immoveable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the privileges of the municipality must be noted in the books of the corporation and mentioned in every statement furnished by an officer or employee of the municipality respecting the taxes owed by any person or affecting an immoveable. The omission of such mention shall render the corporation liable for the prejudice caused thereby to a third person, saving its recourse against the officer or employee in default.
R. S. 1964, c. 193, s. 534; 1968, c. 55, s. 5.
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