389. Before the beginning of the month of November every year, the director general shall prepare a statement of the school taxes remaining due by the owners.
The statement must show the names and occupations of the owners and describe the taxable immovables liable for the payment of school taxes, according to the assessment and collection rolls. The description of the taxable property is made in accordance with the provisions of the Cities and Towns Act (chapter C-19) relating to the sale of immovables for non-payment of taxes.