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 183
Disposition versions

Full text
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this Act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  (subparagraph repealed);
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 91.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this Act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  (subparagraph repealed);
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs and Regions or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  (subparagraph repealed);
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs, Sports and Recreation or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13; 2003, c. 19, s. 250.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  (subparagraph repealed);
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs and Greater Montréal or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  (subparagraph repealed);
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  the content of the notice provided for in section 74 must be amended to take subparagraphs 3 and 4 into account;
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every complaint regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a request for a correction ex officio may be made until the end of that time; however, a complaint referred to in section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  the content of the notice provided for in section 74 must be amended to take subparagraphs 3 and 4 into account;
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every complaint regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a request for a correction ex officio may be made until the end of that time; however, a complaint referred to in section 126 must be filed within 60 days of the receipt by the Minister of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90.
183. If the roll is quashed or set aside as a whole, the municipality shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll under section 174 that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  the content of the notice provided for in section 74 must be amended to take subparagraphs 3 and 4 into account;
(3)  the documents referred to in section 81 must be sent within thirty days after the deposit of the new roll;
(4)  every complaint regarding the new roll must be filed within sixty days of the sending provided for in subparagraph 3, and a request for a correction exofficio may be made until the end of that time;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
1979, c. 72, s. 183.
© Gouvernement du Québec