985. Arrears of municipal taxes are prescribed by three years.
An application to the court for the recovery of a property tax filed before the tax is prescribed and served, not later than 60 days after the expiry of the prescription period on any of the persons from whom the payment may be claimed under article 982, shall interrupt prescription with respect to all those persons.
M.C. 1916, a. 690; 1996, c. 27, s. 97; 1999, c. 40, s. 60.