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C-27.1 - Municipal Code of Québec

Section 977
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977. (Repealed).
M.C. 1916, a. 683; 1996, c. 2, s. 402.
977. Taxes imposed for county purposes under a by-law, procès-verbal or act of apportionment in connection with a procès-verbal, or made under article 991, are collected by the secretary-treasurer or other municipal officers appointed for the purpose by each local municipality in which the taxable immovable property liable for the payment of such taxes is situated, in the same manner as taxes imposed for local purposes.
A statement of such taxes must be transmitted without delay to the secretary-treasurer of the local corporation.
In default of the secretary-treasurer of the local corporation or the municipal officers appointed for the purpose levying such taxes within two months after the transmission of such statement, the county secretary-treasurer possesses, for the purpose of levying such taxes, all the powers which the local secretary-treasurer has under Chapter III of this Title, (articles 1001 to 1021), and payment of the taxes in such case shall be made at the office of the county secretary-treasurer.
M.C. 1916, a. 683.
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