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F-2.1 - Act respecting municipal taxation
Section 547
Disposition versions
547. Instead of sending a provisional account under section 537, a municipal corporation may elect to send, for the fiscal period 1980, only a final account for the municipal taxes based on the property or rental value.
The final account and the notice of assessment are sent in accordance with section 81, at any time after the conditions contemplated in paragraphs 1 and 2 of section 544 are fulfilled. However, those conditions do not apply to the sending of the final account for the water tax and service tax of the City of Montréal. The maximum prescribed by section 539 applies to that account.
547. Instead of sending a provisional account under section 537, a municipal corporation may elect to send, for the fiscal period 1980, only a final account for the municipal taxes based on the real estate or rental value.
The final account and the notice of assessment are sent in accordance with section 81, at any time after the conditions contemplated in paragraphs 1 and 2 of section 544 are fulfilled. However, those conditions do not apply to the sending of the final account for the water tax and service tax of the City of Montréal. The maximum prescribed by section 539 applies to that account.
