F-2.1 - Act respecting municipal taxation

Section 244.62 Disposition versions

2000-12-20

244.62. During the time the by-law is in force, when occupancy of a unit of assessment or separate premises thereof begins or ceases or when a change of occupant occurs, the debtor of the tax must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to that municipality or inform it in any other manner agreed upon with the clerk.

Every person who, knowing that occupancy of the unit of assessment or separate premises thereof for which he owes the tax has begun or ceased or that a change of occupant has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if the person learned of the fact too late to act within the prescribed time, as soon as possible thereafter, is guilty of an offence and liable to a fine of $500.

Every person convicted of an offence under the second paragraph shall lose the right to obtain an abatement under the by-law for one year, from the day on which the judgment becomes res judicata.

The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.

2000, c. 54, s. 82.