509. The payment of municipal taxes may be claimed also by an action brought in the name of the corporation, before the Court of Québec or the Municipal Court, if there be one.
The clerk of the Court of Québec has the same power as the prothonotary of the Superior Court under article 194 of the Code of Civil Procedure (chapter C-25), upon the accomplishing of the same formalities, to render judgment against the defendant who fails to appear or to plead, provided that a detailed statement of the account for the municipal taxes claimed by the action be filed, and that the declaration, under oath or affidavit, establishing that the amount is due to the knowledge of the deponent, be given and subscribed to by the clerk or secretary-treasurer, or by the treasurer of the municipality. Such oath is taken before the mayor of the city or town, or before a justice ofthe peace, a commissioner of the Superior Court or a notary.
The sale of an immovable by the sheriff or other officer, in execution of a judgment in such an action, is subject to its being redeemed, in the same manner and same delay as sales by the clerk of the municipality.
The defendant may obtain a stay of such action if the rolls, by-laws, minutes or other municipal acts upon which it is based are sought to be quashed or annulled, unless section 252.1 of the Act respecting municipal taxation (chapter F-2.1) provides that the tax must be paid despite the proceedings to quash or annul. This stay is ordered by the court before whom the proceedings to quash or annul are pending, at its discretion.
Notwithstanding any provision to the contrary, the execution of a judgment rendered by the Municipal Court, for the recovery of municipal taxes, may be effected by the seizure and sale of the movable and immovable property of the defendant.
The execution of such a judgment on the immovable property as well as the subsequent proceedings shall be made according to the same rules as those enacted in similar matters by the Code of Civil Procedure for the Court of Québec.
R. S. 1964, c. 193, s. 546; 1965 (1st sess.), c. 17, s. 2; 1965 (1st sess.), c. 80, a. 1; 1979, c. 72, s. 315; 1988, c. 21, s. 66; 1989, c. 68, s. 13.