339. Before the beginning of the month of November every year, the director general shall prepare a statement of the school taxes remaining due and owing by owners.
The statement shall show the name and address of each owner and describe the taxable immovables subject to the school tax according to the assessment roll. The description of the taxable immovables is made in accordance with the provisions of the Cities and Towns Act (chapter C-19) respecting the sale of immovables for non-payment of taxes.