366. The local council of any city, town, village or rural municipality, when required by the school board of a school municipality situate wholly or partly in its territory, shall collect the taxes of such school municipality at the same time as its own.
The local council may withhold an amount as collection costs of school taxes, according to an agreement with the school commissioners or trustees or, failing an agreement, according to the rules the Government may prescribe by regulation.
R. S. 1964, c. 235, s. 398; 1979, c. 72, s. 358.