F-2.1 - Act respecting municipal taxation

Full text
244.18. (Repealed).
1991, c. 32, s. 128; 1992, c. 53, s. 11; 2004, c. 20, s. 174.
244.18. A municipality which has availed itseld of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, the terms and conditions according to which an abatement is granted as well as the rules which apply where a debtor acquires or loses the right to an abatement during a fiscal year or where the amount of the abatement varies; it may, in particular, provide that interest is added to the amount of a surtax supplement or overpayment which must, in such a case, be paid or refunded.
The abatement to which a debtor is entitled for a fiscal year, according to the data known by the municipality at the end of that fiscal year, must be granted to him before 1 May of the following fiscal year.
The municipality must inform a debtor who receives an abatement of the rules of calculation applicable and communicate to him the data which have been used with respect to his assessment unit.
1991, c. 32, s. 128; 1992, c. 53, s. 11.
244.18. A municipality which has availed itseld of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, the terms and conditions according to which an abatement is granted as well as the rules which apply where a debtor acquires or loses the right to an abatement during a fiscal year or where the amount of the abatement varies; it may, in particular, provide that interest is added to the amount of a surtax supplement or overpayment which must, in such a case, be paid or refunded.
The abatement to which a debtor is entitled for a fiscal year, according to the data known by the municipality at the end of that fiscal year, must be granted to him before 1 March of the following fiscal year.
The municipality must inform a debtor who receives an abatement of the rules of calculation applicable and communicate to him the data which have been used with respect to his assessment unit.
1991, c. 32, s. 128.