E-8.1 - Act respecting public elementary and secondary education

Section 347 Disposition versions

2999-12-31

347. In the case of a taxable immovable owned by a legal person, a company, or an owner not identified on the assessment roll as French-speaking or English-speaking or, as the case may be, Catholic or Protestant, the school tax is levied by each school board on a portion of the standardized assessment of the taxable immovable computed in proportion to the number of pupils who, on 30 September of the preceding year, are under the jurisdiction of each school board and who are domiciled in the common territory of the interested school boards.

The interested school boards shall jointly determine the proportion of the tax to be levied by each of them.

1984, c. 39, s. 347.