340. The statement contemplated in section 339 shall be submitted to the council of commissioners for approval.
Before the beginning of the month of November, the director general shall transmit the approved statement to the secretary-treasurer of the local municipality governed by the Municipal Code of Québec (chapter C-27.1) in whose territory the immovables are situated.
The provisions of the Municipal Code of Québec respecting the sale of immovables for non-payment of taxes, including the redemption of immovables sold, apply.
Where the taxes to be collected relate to immovables situated in the territory of a city or town, the provisions of the Cities and Towns Act (chapter C-19) respecting the sale of immovables for non-payment of taxes and the redemption of immovables sold apply.