F-2.1 - Act respecting municipal taxation

Section 539 Disposition versions

1979-12-21

539. The amount demanded by way of the provisional account and of the account of other taxes and compensations contemplated in section 537 must not exceed the amount demanded in respect of the same immovable during the fiscal period begun in 1979, for the same taxes or compensations.

For the purposes of the first paragraph, if a tax or compensation has been imposed only for a part of the calendar year 1979, the amount demanded during the part of such year included in the fiscal period begun in 1979 is increased so as to represent the amount that would have been demanded for a twelve month period.

1979, c. 72, s. 539.