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 142
Disposition versions

Full text
142. The assessor may delegate one of his assistants to replace him as a witness.
1979, c. 72, s. 142; 1994, c. 30, s. 39; 1996, c. 67, s. 27; 1997, c. 43, s. 273.
142. If, where notice of the hearing has been handed or sent to the complainant in accordance with section 141, he fails to appear or to be represented by an attorney at the hearing, the board shall dismiss the complaint.
In such case, upon a written request of the complainant handed or addressed to the board within 15 days following the mailing of the copy of the decision provided for in section 149, the board may, for sufficient cause, relieve the complainant of his default, set aside the decision and resume the hearing upon notice in accordance with section 141.
1979, c. 72, s. 142; 1994, c. 30, s. 39; 1996, c. 67, s. 27.
142. If, where notice of the hearing has been handed or sent to the complainant in accordance with section 141, he fails, without previously advising the board, to appear or to be represented by an attorney at the hearing, the board shall dismiss the complaint.
In such case, upon a written request of the complainant handed or addressed to the board within 15 days following the mailing of the copy of the decision provided for in section 149, the board may, for sufficient cause, relieve the complainant of his default, set aside the decision and resume the hearing upon notice in accordance with section 141.
1979, c. 72, s. 142; 1994, c. 30, s. 39.
142. If, where notice of the hearing has been handed or sent to the complainant in accordance with section 141, he fails, without previously advising the secretary of the section, to appear or to be represented by an attorney at the hearing, the board shall dismiss the complaint.
In such case, upon a written request of the complainant handed or addressed to the secretary within fifteen days following the mailing of the copy of the decision provided for in section 149, the board may, for sufficient cause, relieve the complainant of his default, set aside the decision and resume the hearing upon notice in accordance with section 141.
1979, c. 72, s. 142.
© Gouvernement du Québec