Section 147: Uninscribed privilege

147. Uninscribed privilege (1) Any rate, fee or charge levied by the Municipal City Council, a Municipal Town Council or a District Council under this Act shall be privileged and the privilege shall rank immediately after the privileges enumerated in Articles 2148 and 2152 of the Code Civil Mauricien and shall operate independently of, and without the necessity for, inscription upon any immovable or movable property belonging to the person owing the rate, fee or charge. (2) Nothing in this section shall affect the rights granted to the Municipal City Council, a Municipal Town Council or a District Council by the Attachment (Rates and Taxes) Act and the Courts (Civil Procedure) Act.