C-27.1 - Municipal Code of Québec

Section 1002 Disposition versions

1991-06-20

0001-01-01

1002. Every collection roll must contain in different columns:

(1)  the name and style of each owner who is a ratepayer entered on the valuation roll, or the word “unknown” if the proprietor is unknown;

(2)  the name and style of every occupant of a taxable immovable who is not the owner thereof, if such occupant is known, whether he is or is not entered upon the valuation roll;

(3)  the value entered on the assessment roll of the taxable immovable property of each ratepayer;

(4)  the amount of the rental paid by each tenant, or, in the case of an occupant, the annual value of the property;

(5)  the total value of the taxable property of each ratepayer;

(6)  the amount of arrears of taxes due by each ratepayer;

(7)  the amount of taxes payable by each ratepayer.

M.C. 1916, a. 711; 1979, c. 72, s. 295.