Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 132
Disposition versions

Full text
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the Minister receives a copy of the certificate of alteration.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 82; 2011, c. 33, s. 15.
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 82.
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs and Regions or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs, Sports and Recreation or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13; 2003, c. 19, s. 250.
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs and Greater Montréal or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13.
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20.
132. Every complaint concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of a complaint under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31.
132. Every complaint concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of a complaint under section 126, before the sixty-first day after the receipt by the Minister of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59.
132. Where, under section 174, the assessor has altered the roll, the complaint regarding the alteration must be filed before the expiry of sixty days from the sending of a notice of the alteration, in accordance with section 180, to the owner of the property concerned or, in the case of a complaint formulated by the Minister regarding an immoveable contemplated in section 255, before the expiry of sixty days from the sending of a copy of the notice to the Minister.
1979, c. 72, s. 132; 1982, c. 2, s. 88.
132. Where, under section 174, the assessor has altered the roll, a complaint regarding the alteration must be filed before the expiry of sixty days from the sending of a notice of the alteration, in accordance with section 180, to the owner of the property.
1979, c. 72, s. 132.
© Gouvernement du Québec