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F-2.1 - Act respecting municipal taxation

Section 253.22
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253.22. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.22. Notwithstanding section 253.20, any balance remaining on a deferred payment of real estate tax, including interest, shall be payable by the taxpayer who, before the date prescribed in the said section or in the by-law, transfers the unit of assessment on which the taxes were imposed.
The municipal corporation or the municipality responsible for sending the tax accounts may send a specific account to the transferor after amending the roll following the transfer of the unit of assessment. The account shall show the capital and interest separately.
The application of this section does not affect the privilege accessory to real estate taxes which is a charge on the unit of assessment to secure payment of the balance referred to in the first paragraph.
1987, c. 69, s. 5.
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