172. Section 171 does not exclude a recourse under article 33 of the Code of Civil Procedure (chapter C-25), but that recourse cannot be exercised after the expiry of a period of one year beginning from the expiry of the period allowed by the second paragraph of section 171.
This section applies in respect of a collection roll.
1979, c. 72, s. 172; 1994, c. 30, s. 48.