F-2.1 - Act respecting municipal taxation

Section 134 Disposition versions

2020-01-10

134. Where the notice of assessment is sent tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the business establishment indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or business establishment whose value entered on the roll is equal to or greater than $3,000,000 or $100,000, respectively. However, the 60-day period applies if the roll deposited is published, from a date included in the 60-day period after its deposit, on the municipality’s website, in accordance with the public presentation rules set out in the regulation made under subparagraph 1 of the first paragraph of section 263.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22; 1999, c. 40, s. 133; 2004, c. 20, s. 147; 2019, c. 28, s. 135.

2004-11-01

134. Where the notice of assessment is sent tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the business establishment indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22; 1999, c. 40, s. 133; 2004, c. 20, s. 147.

1999-10-22

134. Where the clerk sends the notice of assessment tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the business establishment indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22; 1999, c. 40, s. 133.

1996-12-23

134. Where the clerk sends the notice of assessment tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the place of business indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or place whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22.

1995-06-22

134. In the case of irresistible force, or when the clerk sends the notice of assessment tardily for the fiscal year during which the roll comes into force, the board may accept a complaint after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the complaint is filed before the expiry of 60 days following the later of the following dates:

(1)  the date on which the situation of irresistible force ceases, and

(2)  the date on which the notice of assessment is received.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78.

1991-06-20

134. In the case of irresistible force, or when the clerk sends the notice of assessment tardily without the authorization of the Minister or later than the date authorized by him under section 83 for the fiscal year during which the roll comes into force, the board may accept a complaint after the expiry of the time prescribed in section 130, provided that the complaint is filed before the expiry of 60 days following the later of the following dates:

(1)  the date on which the situation of irresistible force ceases, and

(2)  the date on which the notice of assessment is received.

1979, c. 72, s. 134; 1991, c. 32, s. 61.

1979-12-21

134. In the case of irresistible force, or when the clerk sends the notice of assessment tardily without the authorization of the Minister or later than the date authorized by him under section 83, the board may accept a complaint after the time has expired, provided that the complaint is filed before the expiry of sixty days following the later of the following dates:

(1)  the date on which the situation of irresistible force ceases, and

(2)  the date on which the notice of assessment is received.

1979, c. 72, s. 134.