384. The secretary-treasurer shall prepare, in the month of November in every year:(1) A statement of the school assessments remaining due by ratepayers residing in the municipality and by those who are absent;
(2) A statement of the school assessments due by ratepayers residing in the municipality and by those who are absent, with respect to whom either a warrant of distress or a writ of execution has been returned unsatisfied, and of any costs incurred and unpaid.
The statement must show the names and occupations of such ratepayers, and a description of the lands liable for the payment of such taxes, according to the valuation and collection rolls.
R. S. 1964, c. 235, s. 416.