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C-27.1 - Municipal Code of Québec
Section 1039
Disposition versions
1039. The municipality shall enter the immovables so purchased, in its own name, on the valuation, collection and special assessment rolls, and shall assess them as any other immovable liable for taxes; and such immovables shall remain liable for the municipal and school taxes as any other immovable, and shall be taxed in the same way. However, the school taxes so imposed shall not be exigible from the municipality.
If the right of redemption is exercised, the redemption price must include, in addition to the sum paid by the municipality for such immovable and 10% interest on such sum, the amount of the general and special municipal and school taxes imposed on such immovable from the day of the adjudication to the day of the redemption, or the instalments due on such taxes if they are payable by instalments.
