F-2.1 - Act respecting municipal taxation

Section 83 Disposition versions

2002-01-01

83. Where the budget of the local municipality is adopted after the beginning of the fiscal year, the date of 1 March provided for in section 81 is replaced for that fiscal year, with respect to the sending of the notice and of the account, by the date corresponding to the sixtieth day following the adoption of the budget.

If the notice and the account cannot be sent within the prescribed time, the local municipality or the other municipality having jurisdiction referred to in section 82 shall fix the date before which the notice and the account must be sent. As soon as possible after the passing of the resolution by which the municipality fixes that date, the clerk of the municipality shall transmit a certified copy thereof to the Minister.

1979, c. 72, s. 83; 1984, c. 38, s. 154; 1991, c. 32, s. 46; 1995, c. 34, s. 76; 2000, c. 56, s. 148.

1995-06-22

83. Where the budget of the local municipality is adopted after the beginning of the fiscal year, the date of 1 March provided for in section 81 is replaced for that fiscal year, with respect to the sending of the notice and of the account, by the date corresponding to the sixtieth day following the adoption of the budget.

If the notice and the account cannot be sent within the prescribed time, the local municipality or, as the case may be, the community or the other municipality having jurisdiction referred to in section 82 shall fix the date before which the notice and the account must be sent. As soon as possible after the passing of the resolution by which the municipality or the community fixes that date, the clerk of the municipality or of the community shall transmit a certified copy thereof to the Minister.

1979, c. 72, s. 83; 1984, c. 38, s. 154; 1991, c. 32, s. 46; 1995, c. 34, s. 76.

1991-06-20

83. On sufficient proof that the notice of assessment or the account for municipal taxes cannot be sent before 1 March, the Minister may permit its sending on any later date he may fix.

Where the Minister grants a delay to the local municipality for transmitting its budget, it is presumed that he allows the sending of the notice of assessment and account for municipal real estate taxes within an equivalent period of time, computed from 1 March.

1979, c. 72, s. 83; 1984, c. 38, s. 154; 1991, c. 32, s. 46.

1985-01-01

83. On sufficient proof that the notice of assessment or the account for municipal real estate taxes cannot be sent before 1 March, the Minister may permit its sending on any later date he may fix.

Where the Minister grants a delay to the municipal corporation for transmitting its budget, it is presumed that he allows the sending of the notice of assessment and account for municipal real estate taxes within an equivalent period of time, computed from 1 March.

1979, c. 72, s. 83; 1984, c. 38, s. 154.

1979-12-21

83. On sufficient proof that the notice of assessment or the account for municipal real estate taxes cannot be sent before 1 March, the Minister may permit its sending on any later date he may fix.

1979, c. 72, s. 83.