C-19 - Cities and Towns Act

Section 498 Disposition versions

1999-10-22

498. Municipal taxes, imposed on any immovable, may be collected from the tenant, occupant or other possessor of such immovable as well as from the owner thereof, or from any subsequent acquirer of such immovable, even where such tenant, occupant, possessor or acquirer is not entered on the valuation roll.

In the case of any tax imposed on any partnership, in respect of the business of such partnership, such tax may be claimed and recovered in full from any member thereof.

R. S. 1964, c. 193, s. 535; 1992, c. 57, s. 473; 1999, c. 40, s. 51.

1994-01-01

498. Municipal taxes, imposed on any immovable, may be collected from the tenant, occupant or other possessor of such immovable as well as from the owner thereof, or from any subsequent acquirer of such immovable, even where such tenant, occupant, possessor or acquirer is not entered on the valuation roll.

In the case of any tax imposed on any firm or partnership, in respect of the business of such firm or partnership, such tax may be claimed and recovered in full from any member thereof.

R. S. 1964, c. 193, s. 535; 1992, c. 57, s. 473.

1977-12-31

498. Municipal taxes, imposed on any land, may be collected from the tenant, occupant or other possessor of such land as well as from the owner thereof, or from any subsequent acquirer of such land, even where such tenant, occupant, possessor or acquirer is not entered on the valuation roll.

In the case of any tax imposed on any firm or partnership, in respect of the business of such firm or partnership, such tax may be claimed and recovered in full from any member thereof.

R. S. 1964, c. 193, s. 535.