Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

C-27.1 - Municipal Code of Québec

Section 1022
Disposition versions

Full text
1022. The clerk-treasurer of every local municipality must prepare, in the course of the month of November in each year, a statement showing, in as many separate columns:
(1)  the name and style of every person indebted to the municipality for municipal taxes, as set forth in the valuation roll, if entered therein;
(2)  the amount of municipal taxes remaining due to the municipality by each of such persons or by persons unknown;
(3)  the amount of municipal taxes due by each of such persons to the officers of the municipality;
(4)  the amount of school taxes due by each of such persons, up to the date of the drawing up of such statement, if a statement of such arrears has been lodged in time in the office of the municipality, by the director general of the school service centre or the school board concerned;
(5)  the costs of collection due by each of such persons;
(6)  the description of all immovable property liable for the payment of the taxes mentioned in such statement;
(7)  the total amount of taxes and costs affecting such immovable property for municipal or school taxes;
(8)  all other information required by the council, and all other opportune remarks.
Such statement must be submitted to the council and approved by it.
When the date for the sale of immovables has been changed in virtue of the last paragraph of article 1026, such statement must be prepared during the fourth month preceding the month fixed for such sale.
M.C. 1916, a. 726; 1947, c. 77, s. 23; 1988, c. 84, s. 556; 1996, c. 2, s. 455; 2020, c. 1, s. 310; 2021, c. 31, s. 132.
1022. The secretary-treasurer of every local municipality must prepare, in the course of the month of November in each year, a statement showing, in as many separate columns:
(1)  the name and style of every person indebted to the municipality for municipal taxes, as set forth in the valuation roll, if entered therein;
(2)  the amount of municipal taxes remaining due to the municipality by each of such persons or by persons unknown;
(3)  the amount of municipal taxes due by each of such persons to the officers of the municipality;
(4)  the amount of school taxes due by each of such persons, up to the date of the drawing up of such statement, if a statement of such arrears has been lodged in time in the office of the municipality, by the director general of the school service centre or the school board concerned;
(5)  the costs of collection due by each of such persons;
(6)  the description of all immovable property liable for the payment of the taxes mentioned in such statement;
(7)  the total amount of taxes and costs affecting such immovable property for municipal or school taxes;
(8)  all other information required by the council, and all other opportune remarks.
Such statement must be submitted to the council and approved by it.
When the date for the sale of immovables has been changed in virtue of the last paragraph of article 1026, such statement must be prepared during the fourth month preceding the month fixed for such sale.
M.C. 1916, a. 726; 1947, c. 77, s. 23; 1988, c. 84, s. 556; 1996, c. 2, s. 455; 2020, c. 1, s. 310.
1022. The secretary-treasurer of every local municipality must prepare, in the course of the month of November in each year, a statement showing, in as many separate columns:
(1)  the name and style of every person indebted to the municipality for municipal taxes, as set forth in the valuation roll, if entered therein;
(2)  the amount of municipal taxes remaining due to the municipality by each of such persons or by persons unknown;
(3)  the amount of municipal taxes due by each of such persons to the officers of the municipality;
(4)  the amount of school taxes due by each of such persons, up to the date of the drawing up of such statement, if a statement of such arrears has been lodged in time in the office of the municipality, by the director general of the school board concerned;
(5)  the costs of collection due by each of such persons;
(6)  the description of all immovable property liable for the payment of the taxes mentioned in such statement;
(7)  the total amount of taxes and costs affecting such immovable property for municipal or school taxes;
(8)  all other information required by the council, and all other opportune remarks.
Such statement must be submitted to the council and approved by it.
When the date for the sale of immovables has been changed in virtue of the last paragraph of article 1026, such statement must be prepared during the fourth month preceding the month fixed for such sale.
M.C. 1916, a. 726; 1947, c. 77, s. 23; 1988, c. 84, s. 556; 1996, c. 2, s. 455.
1022. The secretary-treasurer of every local corporation must prepare, in the course of the month of November in each year, a statement showing, in as many separate columns:
(1)  the name and style of every person indebted to the corporation for municipal taxes, as set forth in the valuation roll, if entered therein;
(2)  the amount of municipal taxes remaining due to the corporation by each of such persons or by persons unknown;
(3)  the amount of municipal taxes due by each of such persons to the officers of the corporation;
(4)  the amount of school taxes due by each of such persons, up to the date of the drawing up of such statement, if a statement of such arrears has been lodged in time in the office of the corporation, by the director general of the school board concerned;
(5)  the costs of collection due by each of such persons;
(6)  the description of all immovable property liable for the payment of the taxes mentioned in such statement;
(7)  the total amount of taxes and costs affecting such immovable property for municipal or school taxes;
(8)  all other information required by the council, and all other opportune remarks.
Such statement must be submitted to the council and approved by it.
When the date for the sale of immovables has been changed in virtue of the last paragraph of article 1026, such statement must be prepared during the fourth month preceding the month fixed for such sale.
M.C. 1916, a. 726; 1947, c. 77, s. 23; 1988, c. 84, s. 556.
1022. The secretary-treasurer of every local corporation must prepare, in the course of the month of November in each year, a statement showing, in as many separate columns:
(1)  the name and style of every person indebted to the corporation for municipal taxes, as set forth in the valuation roll, if entered therein;
(2)  the amount of municipal taxes remaining due to the corporation by each of such persons or by persons unknown;
(3)  the amount of municipal taxes due by each of such persons to the officers of the corporation;
(4)  the amount of school taxes due by each of such persons, up to the date of the drawing up of such statement, if a statement of such arrears has been lodged in time in the office of the corporation, by the secretary-treasurer of the school commissioners or trustees;
(5)  the costs of collection due by each of such persons;
(6)  the description of all immovable property liable for the payment of the taxes mentioned in such statement;
(7)  the total amount of taxes and costs affecting such immovable property for municipal or school taxes;
(8)  all other information required by the council, and all other opportune remarks.
Such statement must be submitted to the council and approved by it.
When the date for the sale of immovables has been changed in virtue of the last paragraph of article 1026, such statement must be prepared during the fourth month preceding the month fixed for such sale.
M.C. 1916, a. 726; 1947, c. 77, s. 23.
© Gouvernement du Québec