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

F-2.1 - Act respecting municipal taxation

Section 252.1
Disposition versions

Full text
252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person required to pay a tax imposed on the basis of an entry on the property assessment roll or roll of rental values, or any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review has been filed or a proceeding before the Tribunal or an action or motion to quash or set aside has been brought with respect to the entry or the roll.
1989, c. 68, s. 5; 1996, c. 67, s. 53; 1997, c. 43, s. 291; 1999, c. 40, s. 133; 2008, c. 18, s. 84.
252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person from whom payment of a tax imposed on the basis of an entry on the property assessment roll or roll of rental values, or of any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review has been filed or a proceeding before the Tribunal or an action or motion to quash or set aside has been brought with respect to the entry or the roll.
1989, c. 68, s. 5; 1996, c. 67, s. 53; 1997, c. 43, s. 291; 1999, c. 40, s. 133.
252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person from whom payment of a tax imposed on the basis of an entry on the real estate assessment roll or roll of rental values, or of any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review has been filed or a proceeding before the Tribunal or an action or motion to quash or set aside has been brought with respect to the entry or the roll.
1989, c. 68, s. 5; 1996, c. 67, s. 53; 1997, c. 43, s. 291.
252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person from whom payment of a tax imposed on the basis of an entry on the real estate assessment roll or roll of rental values, or of any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review or a complaint has been filed or an action or motion to quash or set aside has been brought with respect to the entry or the roll.
1989, c. 68, s. 5; 1996, c. 67, s. 53.
252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person from whom payment of a tax imposed on the basis of an entry on the real estate assessment roll or roll of rental values, or of any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that a complaint has been filed or proceedings to quash or set aside have been introduced with respect to the entry or the roll.
1989, c. 68, s. 5.
© Gouvernement du Québec