C-27.1 - Municipal Code of Québec

Full text
986. (Repealed).
M.C. 1916, a. 691; 1979, c. 72, s. 287; 1988, c. 84, s. 555; 2018, c. 5, s. 67.
986. The municipal council having jurisdiction to send municipal tax bills in the territory of the school board or a part thereof may, by agreement with the school board, order the secretary-treasurer to collect the school taxes levied on the immovables situated on their common territory.
Levying of these taxes shall be carried out in accordance with sections 314 to 324 of the Education Act (chapter I-13.3).
M.C. 1916, a. 691; 1979, c. 72, s. 287; 1988, c. 84, s. 555.
986. The local council must, on the requisition of the school commissioners or trustees of any school municipality situated in whole or in part within the local municipality, accept the school assessment roll or the certified extract therefrom, presented by them, and order the secretary-treasurer to collect such taxes in the same manner and at the same time as municipal taxes.
The local council may withhold an amount as collection costs of school taxes, in accordance with an agreement with the school commissioners or trustees or, failing an agreement, in accordance with the rules the Government may prescribe by regulation.
M.C. 1916, a. 691; 1979, c. 72, s. 287.