V-6.1 - Act respecting Northern villages and the Kativik Regional Government

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216. Every tax imposed under section 215 may, in the discretion of the council, be imposed and levied in the form of a licence; and, thereupon, such tax shall be payable annually at such time and under such conditions and restrictions as the council may determine.
Although the by-law of the council ordering the imposition and levying of certain duties and taxes in the form of a licence may decree that the failure to pay such duties or taxes constitutes an offence, the council may, at its option, instead of instituting penal proceedings, sue for recovery of the said duties or taxes, whether a licence is issued or not, and whether the name of the person liable for the duties or taxes is entered or not on the collection roll.
1978, c. 87, s. 216; 1990, c. 4, s. 911.
216. Every tax imposed under section 215 may, in the discretion of the council, be imposed and levied in the form of a licence; and, thereupon, such tax shall be payable annually at such time and under such conditions and restrictions as the council may determine.
Although the by-law of the council ordering the imposition and levying of certain duties and taxes in the form of a licence may impose a fine, for failure to pay such duties or taxes, the council may, at its option, instead of imposing the fine, sue for the recovery of the said duties or taxes, whether a licence is issued or not, and whether the name of the person liable for the duties or taxes is entered or not on the collection roll.
1978, c. 87, s. 216.