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C-19 - Cities and Towns Act

Section 492
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492. Although the by-law of the council ordering the imposition and levying of certain duties or taxes, in the form of a licence, enacts that failure to pay the said fines or taxes shall constitute an offence, the council may, at its option, instead of instituting penal proceedings, sue for the recovery of the said duties or taxes, whether a licence be issued or not and whether the name of the person liable for the duties or taxes be entered or not in the valuation roll or in the collection roll.
R. S. 1964, c. 193, s. 528; 1979, c. 72, s. 312; 1990, c. 4, s. 178.
492. Although the by-law of the council ordering the imposition and levying of certain duties or taxes, in the form of a license, enacts a fine or an imprisonment, or both, for failure to pay such duties or taxes, the council may, at its option, instead of demanding the fine or the imprisonment, sue for the recovery of the said duties or taxes, whether a license be issued or not and whether the name of the person liable for the duties or taxes be entered or not in the valuation roll or in the collection roll.
R. S. 1964, c. 193, s. 528; 1979, c. 72, s. 312.
492. Every special tax imposed under section 490 may, in the discretion of the council, be imposed and levied in the form of a license; and thereupon such tax shall be payable annually, at such time and under such conditions and restrictions as the council may determine.
Although the by-law of the council ordering the imposition and levying of certain duties or taxes, in the form of a license, enacts a fine or an imprisonment, or both, for failure to pay such duties or taxes, the council may, at its option, instead of demanding the fine or the imprisonment, sue for the recovery of the said duties or taxes, whether a license be issued or not and whether the name of the person liable for the duties or taxes be entered or not in the valuation roll or in the collection roll.
R. S. 1964, c. 193, s. 528.
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