599. If it be impossible for the seizing officer to obtain the valuation roll which should serve as a basis for the collection of the moneys, or if there be no such valuation roll, the sheriff shall, without delay, proceed to make a valuation of the taxable property; and he may base the special collection roll for the money to be levied, on such valuation as if it were the valuation roll in force.
The costs incurred in making such valuation, as taxed by the court from which the writ issued, shall form part of the costs of execution and shall be recoverable from the municipality.
R. S. 1964, c. 193, s. 636.