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F-2.1 - Act respecting municipal taxation
Section 254.1
Disposition versions
254.1. The amount referred to in section 254, in respect of an immovable referred to in the first paragraph of section 255 whose owner is the Société québécoise des infrastructures or a person mentioned in paragraph 2.1 of section 204 or in respect of a business establishment whose occupant is such a person, may not be paid unless the local municipality has sent a statement specifying the total amount of municipal taxes that would be payable in respect of the immovable, if it was taxable, to the person required to pay that amount.
The amount referred to in section 254, in respect of another immovable referred to in section 255, may not be paid unless the local municipality has produced a demand for payment on the form supplied by the person required to pay that amount and within the time limit prescribed by the regulation made under subparagraph g of subparagraph 2 of the first paragraph of section 262.
The amount referred to in the second paragraph may be modified only in the case of an alteration to the roll made under paragraph 1 of section 174, paragraph 1 of section 174.2 or section 182. In such a case, the forwarding, required under subparagraph 3 of the second paragraph of section 179, of a copy of the certificate of alteration concerning the immovable constitutes, in respect of the immovable, an application for alteration.
254.1. In no case may the amount contemplated in section 254 be paid except where the local municipality has filed a demand for payment on the form furnished by the person who must pay the amount and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.
If, under the regulation, the Minister is required to pay the amount in respect of an immovable contemplated in the second, third or fourth paragraph of section 255, sending an extract from the property assessment roll concerning the immovable, as provided for in section 80.2, stands in lieu of filing the demand for payment in respect of the immovable. The substitution is only valid if the extract includes every entry contained on the roll and needed to calculate the amount and if the extract is sent within the time limit prescribed in section 80.2. It is not valid in respect of a demand for payment resulting from an alteration to the roll. In such a case, sending a copy of the certificate of alteration concerning the immovable, as provided for in subparagraph 3 of the second paragraph of section 179, stands in lieu of filing such a demand for payment. The substitution is only valid if the certificate includes every entry contained on the roll and needed to calculate the amount and if the extract is received not later than 31 December of the fiscal year following the fiscal year in which the alteration is made.
254.1. In no case may the amount contemplated in section 254 be paid except where the local municipality has filed a demand for payment on the form furnished by the person who must pay the amount and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.
If, under the regulation, the Minister is required to pay the amount in respect of an immovable contemplated in the second, third or fourth paragraph of section 255, sending an extract from the property assessment roll concerning the immovable, as provided for in section 80.2, stands in lieu of filing the demand for payment in respect of the immovable. The substitution is only valid if the extract includes every entry contained on the roll and needed to calculate the amount and if the extract is sent within the time limit prescribed in section 80.2. It is not valid in respect of a demand for payment resulting from an alteration to the roll.
254.1. In no case may the amount contemplated in section 254 be paid except where the local municipality has filed a demand for payment on the form furnished by the person who must pay the amount and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.
If, under the regulation, the Minister is required to pay the amount in respect of an immovable contemplated in any of the last three paragraphs of section 255, sending an extract from the property assessment roll concerning the immovable, as provided for in section 80.2, stands in lieu of filing the demand for payment in respect of the immovable. The substitution is only valid if the extract includes every entry contained on the roll and needed to calculate the amount and if the extract is sent within the time limit prescribed in section 80.2. It is not valid in respect of a demand for payment resulting from an alteration to the roll.
254.1. In no case may the amount contemplated in section 254 be paid except where the local municipality has filed a demand for payment on the form furnished by the person who must pay the amount and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.
254.1. In no case may the amount contemplated in section 254 be paid except where the municipal corporation has filed a demand for payment on the form furnished by the person who must pay the amount and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.
254.1. In no case may the amount contemplated in section 254 be paid except where the municipal corporation has filed a demand for payment on the form furnished by the Minister and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.
