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E-8.1 - Act respecting public elementary and secondary education
Section 346
Disposition versions
346. A school board, other than a school board situated on the island of Montréal, may levy a tax for the payment of expenses which are not otherwise provided for by government subsidies and by its other revenues for the current school year.
The tax is levied on all taxable immovables situated in the school board’s territory except on the immovables whose owners are described on the assessment roll drawn up in accordance with the Act respecting municipal taxation (chapter F-2.1) as having elected to be taxed by another school board which has jurisdiction over the same territory.
