F-2.1 - Act respecting municipal taxation

Section 548 Disposition versions

1999-04-01

548. In the case contemplated in section 547, if the amount demanded in the final account is $200 or more, the municipal corporation must offer to the debtor the possibility of paying his taxes in two instalments, the second of which cannot be exacted before 1 July 1980.

The first payment must not exceed 2/3 of the amount demanded by way of the final account.

The municipal corporation may prescribe, by by-law, a greater number of equal instalments, exigible at regular intervals, obtained, disregarding fractions, by dividing the number of months of the fiscal period following the date on which the first payment becomes exigible, by the total number of instalments.

The second sentence of the second paragraph and the fourth paragraph of section 252 then apply, with the necessary modifications.

1979, c. 72, s. 548.