303. A school board, other than a school board situated in whole or in part on the Island of Montréal, may levy a school tax.
Such a tax shall be levied on every taxable immovable situated in the territory of the school board except on any immovable taxable exclusively by or, if not entirely, on the portion of the standardized assessment of an immovable that is taxable exclusively by, another school board having jurisdiction over the territory where the immovable is situated.
For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.