1007. The collection roll shall not be completed before 1 January nor until the budget of the municipality is adopted and forwarded to the Minister of Municipal Affairs and Greater Montréal.
The secretary-treasurer, upon completion of the collection roll, gives public notice by which he announces that the general collection roll or the special roll, as the case may be, is deposited at his office and that the tax accounts shall be sent within the allotted time.
Notwithstanding any inconsistent legislative provision, any local municipality may, by resolution, allow a discount to every person paying the amount of his taxes within the time fixed by such resolution; such time shall not be of more than 50 days after the posting up of the public notice provided for in the preceding paragraph.
M.C. 1916, a. 716; 1937, c. 101, s. 1; 1949, c. 71, s. 12; 1975, c. 82, s. 31; 1977, c. 53, s. 45; 1985, c. 27, s. 66; 1996, c. 2, s. 455; 1996, c. 27, s. 98; 1999, c. 40, s. 60; 1999, c. 43, s. 13.