D-15.1 - Act respecting duties on transfers of immovables

Section 15 Disposition versions

1991-06-20

15. (Repealed).

1976, c. 30, s. 15; 1979, c. 72, s. 490; 1987, c. 2, s. 1; 1991, c. 29, s. 28.

1987-03-23

15. The municipality must refund to the person who was under the obligation to pay, every amount collected by it as transfer duties, with interest, on the same conditions as those governing the refund of municipal taxes, mutatis mutandis:

(a)  if the valuation roll is subject to alteration, quashing or cancellation by virtue of a decision without appeal resulting from an action based either on Chapter X, XII, XIII or XIV of the Act respecting municipal taxation (chapter F-2.1), or on article 33 of the Code of Civil Procedure, and

(b)  if, as a result of the said decision without appeal, the immoveable, at the time of registration of the deed of transfer, was a farm required to be entered as such on the valuation roll.

1976, c. 30, s. 15; 1979, c. 72, s. 490; 1987, c. 2, s. 1.

1979-12-21

15. The municipality must refund to the person who was under the obligation to pay, every amount collected by it as transfer duties, with interest, on the same conditions as those governing the refund of municipal taxes, mutatismutandis:

(a)  if the valuation roll is subject to alteration, quashing or cancellation by virtue of a decision without appeal resulting from an action based either on Chapter X, XII, XIII or XIV of the Act respecting municipal taxation (chapter F-2.1), or on article 33 of the Code of Civil Procedure, and

(b)  if, as a result of the said decision without appeal, the immoveable, at the time of registration of the deed of transfer, was a farm or a woodlot required to be entered as such on the valuation roll.

1976, c. 30, s. 15; 1979, c. 72, s. 490.

1977-12-31

15. The municipality must refund to the person who was under the obligation to pay, every amount collected by it as transfer duties, with interest, on the same conditions as those governing the refund of municipal taxes, mutatismutandis:

(a)  if the valuation roll is subject to alteration, quashing or cancellation by virtue of a decision without appeal resulting from an action based either on Division VIII or Division IX of the Real Estate Assessment Act (chapter E-16), or on article 33 of the Code of Civil Procedure, and

(b)  if, as a result of the said decision without appeal, the immoveable, at the time of registration of the deed of transfer, was a farm or a woodlot required to be entered as such on the valuation roll.

1976, c. 30, s. 15.