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 182
Disposition versions

Full text
182. The assessor shall alter the roll to make it comply
(1)  with an agreement entered into under section 138.4, as soon as possible after the agreement is entered into;
(2)  with a decision of the Tribunal, as soon as possible after the decision becomes executory;
(3)  with a judgment rendered following a decision of the Tribunal, as soon as possible after the judgment has become res judicata.
He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.
An alteration referred to in the first paragraph has effect from the date fixed in the agreement, the decision or the judgment, as the case may be. An alteration referred to in the second paragraph has effect from the date fixed in the judgment or, failing that, from the date of coming into force of the roll.
Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section. If the alteration results from an agreement entered into under section 138.4, the notice of alteration referred to in section 180 shall set forth the right to bring a proceeding under the second paragraph of section 138.5 and shall indicate the manner in which the right may be exercised and how the time in which it may be exercised is established.
1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56; 1996, c. 67, s. 41; 1997, c. 43, s. 287.
182. The assessor shall alter the roll to make it comply with any agreement entered into under section 138.4, as soon as possible after the agreement is entered into, or to make it comply with any decision or judgment rendered on a complaint as soon as possible after the decision or judgment has become res judicata.
He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.
An alteration resulting from an agreement or a complaint has effect from the date fixed in the agreement or in the decision or judgment. An alteration resulting from an action to have the roll quashed or set aside has effect from the date fixed in the judgment or, failing that, from the day the roll comes into force.
Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section. If the alteration results from an agreement entered into under section 138.4, the notice of alteration referred to in section 180 shall set forth the right to make a complaint under the second paragraph of section 138.5 and shall indicate the manner in which the right may be exercised and how the time in which it may be exercised is established.
1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56; 1996, c. 67, s. 41.
182. The assessor shall alter the roll to make it comply with any decision or judgment rendered on a complaint as soon as possible after the decision or judgment has become res judicata.
He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.
An alteration resulting from a complaint has effect from the date fixed in the decision or judgment. An alteration resulting from an action to have the roll quashed or set aside has effect from the date fixed in the judgment or, failing that, from the day the roll comes into force.
Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section.
1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56.
182. The assessor shall alter the roll to make it comply with any final decision rendered on a complaint or a motion or action to quash or set aside the roll, subject to section 183.
The clerk shall alter the roll within 30 days after the date of the receipt, by the municipal body responsible for assessment, of a copy of the final decision.
An alteration resulting from a complaint has effect from the date fixed in the decision or judgment. An alteration resulting from an action to have the roll quashed or set aside has effect from the date fixed in the judgment or, failing that, from the day the roll comes into force.
Sections 176 and 179 and the first, third and fourth paragraphs of section 180 apply to an alteration under this section.
1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89.
182. The clerk of the municipal corporation shall alter the roll to make it comply with any final decision rendered on a complaint or a motion or action to quash or set aside the roll, subject to section 183.
The clerk shall alter the roll within thirty days after the date of the final decision.
An alteration resulting from a complaint has effect from the date fixed in the decision or judgment. An alteration resulting from an action to have the roll quashed or set aside has effect from the date fixed in the judgment or, failing that, from the day the roll comes into force.
The clerk shall send a notice of the alteration to the assessor, the municipality and the school board concerned.
1979, c. 72, s. 182; 1988, c. 76, s. 54.
182. The clerk of the municipal corporation shall alter the roll to make it comply with any final decision rendered on a complaint or a motion or action to quash or set aside the roll, subject to section 183.
The clerk shall alter the roll within thirty days after the date of the final decision.
The alteration is effective from the day the roll comes into force or, where it affects an alteration made under section 174, from the day the latter alteration becomes effective.
The clerk shall send a notice of the alteration to the assessor, the municipality and the school board concerned.
1979, c. 72, s. 182.
© Gouvernement du Québec