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F-2.1 - Act respecting municipal taxation
Section 138.8
Disposition versions
138.8. (Repealed).
138.8. The filing of a complaint is effected by the filing of the form, duly filled out, at any place where an application for the recovery of a small claim may be filed in accordance with Book VIII of the Code of Civil Procedure (chapter C-25).
The sum of money determined by the regulation of the Government under paragraph 8 of section 262 must be included with the form, otherwise the complaint is deemed not to have been filed.
If a complaint concerns two or more units of assessment or places of business, one complaint per unit of assessment or place of business is deemed to have been filed.
The personnel on duty at a location at which a complaint is filed must assist a person who requires it in filling out the form and in calculating the sum of money that must be included with the form.
A member of the personnel shall, as soon as possible, send the form and accompanying documents, if any, to the board.
