317.1. In addition to being a prior claim within the meaning of paragraph 5 of article 2651 of the Civil Code, the school tax is secured by a legal hypothec on the immovable subject to the tax.
Registration by the school service centre of a legal immovable hypothec does not prevent it from exercising its prior claim.
1997, c. 96, s. 115; 2020, c. 12020, c. 1, s. 3121.