370. Any person, not being the debtor, who pays a school tax for a third party, with the consent in writing of the latter, is of right subrogated in the prior claims of the municipality on the immovable property of the debtor and may recover from him the amount of taxes so paid. Such subrogation shall be of no effect unless the receipt given by the clerk-treasurer of the municipality who is bound to issue such receipts states that the payment was made by a third party for the debtor.
The name of such third party shall be noted in the books of the school board.
R. S. 1964, c. 235, s. 402; 1992, c. 57, s. 598; 1999, c. 40, s. 159; 2021, c. 312021, c. 31, s. 1321.