“534. Any person, not being the debtor, who pays a municipal or school, general or special tax, or the water tax payable by a third person with the consent of the latter, shall be subrogated without other formality in the rights of the municipality against 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 treasurer of the municipality who is bound to issue such receipt states that the payment was made by a third party for the debtor.
The fact that the taxes were paid by a third party and that the latter is subrogated in the rights of the municipality must be noted in the books of the municipality and mentioned in every statement furnished by an officer of the council respecting the tax owed by any person. The omission of such mention shall render the municipality liable for the prejudice caused thereby to a third person, saving its recourse against the officer in default.
“535. In the case of any tax imposed on any firm or partnership, in respect of the business of such firm or partnership, such tax may be claimed and recovered in full from any member thereof.
“580. The municipality may, by by-law previously approved by the Commission municipale du Québec, borrow sums of money for all objects within its jurisdiction, on the terms and subject to the conditions established by the Commission.
In the same manner, the municipality may borrow sums of money in order to grant to its members loans for residential purposes, provided that such loans shall be used for the establishment or the improvement of a residence situated in the territory of the municipality.
“605. The council may, by complying with the provisions of sections 606 and 607 and the expropriation procedure established by law,(a) expropriate any immovable property, any part thereof or any servitude required for the execution of works ordered by it within its jurisdiction;
(b) expropriate any immovable property, any part thereof or any servitude it may need for any municipal purpose, including the parking of motor vehicles.
This section shall not restrict the right which the council may otherwise have to acquire, by mutual agreement, immovables for the same purposes.
Nevertheless, the municipality cannot expropriate any lot of land, or any part thereof, forming part of its territory.”.