F-2.1 - Act respecting municipal taxation

Section 253.24 Disposition versions

1991-06-20

253.24. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

1987-12-14

253.24. To determine whether real estate taxes may be paid in more than one instalment in the course of a fiscal period, section 252 and the by-law passed under paragraph 4 of section 263 apply, subject to the following adaptations:

(1)  no account is taken of any amount the payment of which is carried over to a subsequent fiscal period;

(2)  if a taxpayer eligible for the averaging of his tax payments elects to carry over to a subsequent fiscal period the payment of part of the amount of real estate taxes imposed for the fiscal period, account is taken only of the balance of the taxes the payment of which is not carried over to a subsequent period.

The real estate tax account of an eligible taxpayer must set out each of the possible alternatives with regard to the payment of taxes in one or more instalments, whether or not the taxpayer elects to defer the payment of part of his taxes to a subsequent period.

When sending the tax account, the municipal corporation or municipality responsible therefor must inform the taxpayer of the formula used in establishing the amount the payment of which may be deferred to a subsequent fiscal period, and of the rules governing the payment of that amount, including interest, in case of deferment.

1987, c. 69, s. 5.