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F-2.1 - Act respecting municipal taxation

Section 253.16
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253.16. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.16. A taxpayer eligible for the averaging of his tax payments may carry over to a subsequent fiscal period the payment of that part of the amount of his real estate taxes for the period considered which exceeds the amount of his taxes for the preceding period, computed in accordance with section 253.14, and which is in excess of the threshold of eligibility fixed by the by-law.
An eligible taxpayer who fails to pay his real estate taxes for the fiscal period considered or, as the case may be, the first instalment thereof or, subject to section 253.17, who pays the full amount of such taxes or instalment is deemed to waive the averaging of his tax payments under this section.
1987, c. 69, s. 5.
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