541. Subject to the rules relating to the exercise of hypothecary rights, a person who wishes to execute voluntarily a judgment ordering him to surrender an immovable subject to a hypothec must file in the office of the court a declaration to that effect and must relinquish possession of the immovable to the Minister of Revenue to whom he must give notice; upon the service of the notice the Minister of Revenue becomes a party to the case.
1965 (1st sess.), c. 80, a. 541; 1992, c. 57, s. 293; 2005, c. 44, s. 54.