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C-27.1 - Municipal Code of Québec

Section 1021
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1021. Whenever any immovable, liable for the payment of municipal taxes, has been seized and sold under authority of justice, or is the object of a petition for confirmation of title or for expropriation, the secretary-treasurer must produce the claim of the corporation, by filing within the required delay, at the office of the sheriff or of the prothonotary, as the case may be, a detailed statement of such claim, certified either by the mayor or by himself, together with the necessary vouchers.
M.C. 1916, a. 725.
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