C-27.1 - Municipal Code of Québec

Section 1001 Disposition versions

2021-11-05

1001. The clerk-treasurer of every local municipality must make a general collection roll, each year, in the month of October or at any time fixed by the council, which shall include all taxes, both general and special, then imposed, making separate mention thereof.

He must also make a special collection roll, whenever any special tax has been imposed after the making of the general collection roll, or whenever he is ordered so to do by the council. Such special roll shall exist as a separate roll only until the date fixed by the council for the preparation of new general roll, and it must then be included in the new general roll which the clerk-treasurer must prepare.

Notwithstanding the foregoing, in the case of article 957.3, the special collection roll made following the imposition of a special tax as a consequence of the adoption of a supplementary budget shall be separate from the general collection roll even after the date fixed by the council for preparing the general roll.

M.C. 1916, a. 710; 1984, c. 38, s. 74; 1996, c. 2, s. 455; 2021, c. 31, s. 132.

1996-05-08

1001. The secretary-treasurer of every local municipality must make a general collection roll, each year, in the month of October or at any time fixed by the council, which shall include all taxes, both general and special, then imposed, making separate mention thereof.

He must also make a special collection roll, whenever any special tax has been imposed after the making of the general collection roll, or whenever he is ordered so to do by the council. Such special roll shall exist as a separate roll only until the date fixed by the council for the preparation of new general roll, and it must then be included in the new general roll which the secretary-treasurer must prepare.

Notwithstanding the foregoing, in the case of article 957.3, the special collection roll made following the imposition of a special tax as a consequence of the adoption of a supplementary budget shall be separate from the general collection roll even after the date fixed by the council for preparing the general roll.

M.C. 1916, a. 710; 1984, c. 38, s. 74; 1996, c. 2, s. 455.

1985-01-01

1001. The secretary-treasurer of every local corporation must make a general collection roll, each year, in the month of October or at any time fixed by the council, which shall include all taxes, both general and special, then imposed, making separate mention thereof.

He must also make a special collection roll, whenever any special tax has been imposed after the making of the general collection roll, or whenever he is ordered so to do by the council. Such special roll shall exist as a separate roll only until the date fixed by the council for the preparation of new general roll, and it must then be included in the new general roll which the secretary-treasurer must prepare.

Notwithstanding the foregoing, in the case of article 957.3, the special collection roll made following the imposition of a special tax as a consequence of the adoption of a supplementary budget shall be separate from the general collection roll even after the date fixed by the council for preparing the general roll.

M.C. 1916, a. 710; 1984, c. 38, s. 74.

0001-01-01

1001. The secretary-treasurer of every local corporation must make a general collection roll, each year, in the month of October or at any time fixed by the council, which shall include all taxes, both general and special, then imposed, making separate mention thereof.

He must also make a special collection roll, whenever any special tax has been imposed after the making of the general collection roll, or whenever he is ordered so to do by the council. Such special roll shall exist as a separate roll only until the date fixed by the council for the preparation of new general roll, and it must then be included in the new general roll which the secretary-treasurer must prepare.

M.C. 1916, a. 710.