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F-2.1 - Act respecting municipal taxation

Section 253.20
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253.20. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.20. Any deferred payment of real estate tax, including interest, shall be payable in equal yearly instalments in the course of the three fiscal periods following the period for which such taxes were imposed.
Notwithstanding the foregoing, the by-law may provide that a deferred payment of real estate tax, including interest, is payable in equal yearly instalments in the course of the two ensuing fiscal periods, or payable in full during the next fiscal period.
Where a yearly instalment is paid in accordance with the first paragraph or with the provisions of the by-law made pursuant to the second paragraph, section 253.19 applies to the balance.
1987, c. 69, s. 5.
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