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F-2.1 - Act respecting municipal taxation

Section 248
Disposition versions

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248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration, including the interest it bears, must be paid in the manner prescribed by the Education Act (chapter I-13.3) for the payment of school taxes.
The supplements bear interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration results from a proceeding before the Tribunal, the supplement does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the supplement, or the party to the dispute as the debtor’s successor, is not responsible.
1979, c. 72, s. 248; 1989, c. 68, s. 2; 1991, c. 32, s. 131; 1996, c. 67, s. 51; 1997, c. 43, s. 289; 2006, c. 54, s. 7.
248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration, including the interest it bears, must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.
The supplements bear interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration results from a proceeding before the Tribunal, the supplement does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the supplement, or the party to the dispute as the debtor’s successor, is not responsible.
1979, c. 72, s. 248; 1989, c. 68, s. 2; 1991, c. 32, s. 131; 1996, c. 67, s. 51; 1997, c. 43, s. 289.
248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration, including the interest it bears, must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.
The supplements bear interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration results from a complaint before the board, the supplement does not bear interest for such time as the board indicates in its decision as the period, if any, during which the hearing of the complaint was unduly delayed and for which the debtor of the supplement, or the party to the dispute as the debtor’s successor, is not responsible.
1979, c. 72, s. 248; 1989, c. 68, s. 2; 1991, c. 32, s. 131; 1996, c. 67, s. 51.
248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration, including the interest it bears, must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.
The supplements bear interest at the same rate as the tax from the date on which the tax became exigible.
1979, c. 72, s. 248; 1989, c. 68, s. 2; 1991, c. 32, s. 131.
248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182 or from the deposit of a new roll provided for in section 183, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration or deposit, including the interest it bears, must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a municipal corporation or a municipality, within the time prescribed in or pursuant to section 252 for a single payment.
The supplements bear interest at the same rate as the tax from the date on which the tax became exigible.
1979, c. 72, s. 248; 1989, c. 68, s. 2.
248. A municipal or school tax supplement due as a result of an alteration to the roll effected under section 182 or as a result of the preparation of a new roll under section 183, including interest computed in accordance with the second paragraph, must be paid within thirty days after the sending of a demand for payment.
The supplement bears interest at the same rate as the tax from the date on which the tax became exigible.
1979, c. 72, s. 248.
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