83. The immoveables so purchased shall be entered on the valuation roll in the name of the municipality and, during the delay for redemption, shall be assessed as any other immoveable. However, the taxes so imposed shall not be exigible from the municipality.
If the right of redemption is exercised, the redemption price must include the amount of the taxes so imposed on such immoveable from the date of the adjudication to the date of the redemption, or the instalments due on such taxes if they are payable by instalments.
In addition, if the price of the adjudication to the municipality has not wholly accounted for the taxes and costs to be levied, the balance owing must be added, with the ten per cent interest, in fixing the amount payable to exercise the right of redemption.
R. S. 1964, c. 170, s. 76.