70. Nevertheless if any land liable for such taxes, in consequence of alterations in the boundaries of a county by an Act of the Legislature or under articles 37 and 38, is not situated in the county municipality in which such corporation and officers have jurisdiction, such land cannot be sold in default of payment of such taxes, except within the county municipality in which it is situated; and the secretary-treasurer entrusted with the collection of such moneys must transmit a statement thereof, within the time required, to the secretary-treasurer of such county municipality, who must, in default of payment of the taxes for which such land is liable, proceed to the sale of the same in the usual manner.
M.C. 1916, a. 55; 1971, c. 87, s. 3.