1013. If, after the expiration of the 30 days next following the demand made under article 1012 or, as the case may be, after the expiration of any other period of time applicable under Division IV of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1) which deals with the payment and refund of taxes, the sums due by the persons entered on the collection roll have not been paid, the secretary-treasurer may levy them, together with costs, by seizure and sale of the goods and chattels of such persons which may be found in the municipality.
M.C. 1916, a. 718; 1975, c. 82, s. 33; 1989, c. 68, s. 18.