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F-2.1 - Act respecting municipal taxation

Section 131.1
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131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 81.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs and Regions receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of property taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs, Sports and Recreation receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of property taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2003, c. 19, s. 250.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs and Greater Montréal receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of property taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133; 1999, c. 43, s. 13.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of property taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of real estate taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file a complaint under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of real estate taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file a complaint under section 126 of this Act with regard to the unit of assessment that is the subject of the application within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file a complaint under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for an advance out of the reimbursement of real estate taxes and compensations payable for that fiscal year under section 36.6 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), or receives an application for the reimbursement of such taxes and compensations under the second paragraph of section 36.2 of that Act, he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file a complaint under section 126 of this Act with regard to the unit of assessment that is the subject of the application within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file a complaint under section 126 with regard to the entry within 60 days of the receipt of the demand.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57.
131.1. The complaint submitted by the Minister under section 126 must be filed before the expiry of sixty days from the receipt of an application for compensation where the application is received after the last day of February and where the Minister has not, before 1 March, received a notice of assessment concerning the immovable in respect of which the compensation is claimed.
In the case of a three-year roll, the dates mentioned in the first paragraph are dates in the first fiscal year for which the roll applies, and the notice of assessment and the application for compensation referred to in the said paragraph are the assessment applicable and the compensation payable in that fiscal year.
1986, c. 34, s. 6; 1988, c. 76, s. 40.
131.1. The complaint submitted by the Minister under section 126 must be filed before the expiry of sixty days from the receipt of an application for compensation where the application is received after the last day of February and where the Minister has not, before 1 March, received a notice of assessment concerning the immovable in respect of which the compensation is claimed.
1986, c. 34, s. 6.
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