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F-2.1 - Act respecting municipal taxation

Section 16
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16. Every owner or occupant who refuses access to any property to the assessor or his representative acting by virtue of section 15, or hinders him, without legitimate reason, is guilty of an offence and is liable to a fine of not less than $100 and not more than $50,000.
1979, c. 72, s. 16; 1990, c. 4, s. 424; 1991, c. 32, s. 11.
16. Every owner or occupant who refuses access to any property to the assessor or his representative acting by virtue of section 15, or hinders him, without legitimate reason, is guilty of an offence and is liable to a fine of not less than $100 nor more than the lesser of $50 000 and an amount equal to 1 % of the value of the immoveable subsequently entered on the roll on the deposit of such roll.
1979, c. 72, s. 16; 1990, c. 4, s. 424.
16. Every owner or occupant who refuses access to any property to the assessor or his representative acting by virtue of section 15, or hinders him, without legitimate reason, is guilty of an offence and is liable, on summary proceeding, in addition to costs, to a fine of not less than $100 nor more than the lesser of $50 000 and an amount equal to 1% of the value of the immoveable subsequently entered on the roll on the deposit of such roll.
1979, c. 72, s. 16.
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