414. The sheriff shall collect the unpaid assessments of the resident and non-resident ratepayers, which he had been unable to collect from the sale of their chattels and effects, by the sale and adjudication made by him of their immoveable property for the amounts for which such property is liable, on the first Monday of March in any year, in the manner and according to the rules laid down for the sale of immoveable property for arrears of municipal assessments, after having given or caused to be made or given the publications and notices required to be made or given by the secretary-treasurer of a county council.
R. S. 1964, c. 235, s. 446.