F-2.1 - Act respecting municipal taxation

Section 171 Disposition versions

2016-01-01

171. The roll or any entry on the roll may be quashed by means of an application to quash, in conformity with the Act governing the interested local municipality.

On pain of dismissal, an application to quash must be brought,

(1)  where it concerns the whole roll, before 1 May following the deposit of the roll;

(2)  where it concerns an entry which has not been altered, before 1 May following the deposit of the roll, or before the sixty-first day after the sending, for the fiscal year during which the roll comes into force, of the notice of assessment setting forth such entry, whichever comes later;

(3)  where it concerns an entry which has been altered in accordance with section 174 or 174.2, before 1 May following the deposit of the roll, or before the sixty-first day after the sending of the notice setting forth the alteration, whichever comes later.

1979, c. 72, s. 171; 1991, c. 32, s. 79; 1996, c. 5, s. 77; I.N. 2016-01-01 (NCCP).

1997-01-01

171. The roll or any entry on the roll may be quashed by means of a motion to quash, in conformity with the Act governing the interested local municipality.

On pain of dismissal, a motion to quash must be brought,

(1)  where it concerns the whole roll, before 1 May following the deposit of the roll;

(2)  where it concerns an entry which has not been altered, before 1 May following the deposit of the roll, or before the sixty-first day after the sending, for the fiscal year during which the roll comes into force, of the notice of assessment setting forth such entry, whichever comes later;

(3)  where it concerns an entry which has been altered in accordance with section 174 or 174.2, before 1 May following the deposit of the roll, or before the sixty-first day after the sending of the notice setting forth the alteration, whichever comes later.

1979, c. 72, s. 171; 1991, c. 32, s. 79; 1996, c. 5, s. 77.

1991-06-20

171. The roll or any entry on the roll may be quashed by means of an action or motion to quash, in conformity with the Act governing the interested local municipality.

On pain of dismissal, a motion to quash must be brought,

(1)  where it concerns the whole roll, before 1 May following the deposit of the roll;

(2)  where it concerns an entry which has not been altered, before 1 May following the deposit of the roll, or before the sixty-first day after the sending, for the fiscal year during which the roll comes into force, of the notice of assessment setting forth such entry, whichever comes later;

(3)  where it concerns an entry which has been altered in accordance with section 174 or 174.2, before 1 May following the deposit of the roll, or before the sixty-first day after the sending of the notice setting forth the alteration, whichever comes later.

1979, c. 72, s. 171; 1991, c. 32, s. 79.

1979-12-21

171. The roll or any entry on the roll may be quashed by means of an action or motion to quash, in conformity with the act governing the interested municipal corporation.

However, a motion or action to quash cannot be brought after the expiry of three months from the sending of the notice contemplated in section 81 or 180, as the case may be. In the case provided for in section 183, such a motion or action cannot be brought after the expiry of the time allowed by subparagraph 5 of the third paragraph of that section.

1979, c. 72, s. 171.