67.1. The sale cannot be suspended except by an opposition taken to the Provincial Court of the district or to the Superior Court of the district, according to their respective jurisdiction, determined by the value of the immovable as entered on the valuation roll in force.
The provisions of articles 678 and following of the Code of Civil Procedure (chapter C-25), adapted as required, apply to such opposition.
In addition to the grounds mentioned in article 596 of the said Code, opposition to annul the seizure may be taken to the competent court for any cause likely to affect the claim of the municipality.