F-2.1 - Act respecting municipal taxation

Section 246 Disposition versions

2007-07-01

246. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 174 or 174.2 must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration must be paid in the manner prescribed by the Education Act (chapter I-13.3) for the payment of school taxes.

The supplements bear interest at the same rate as the tax from the expiry of the time limit applicable.

This section also applies to a supplement due under section 240.

1979, c. 72, s. 246; 1989, c. 68, s. 1; 1991, c. 32, s. 130; 2006, c. 54, s. 6.

1991-06-20

246. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 174 or 174.2 must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or a municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.

The supplements bear interest at the same rate as the tax from the expiry of the time limit applicable.

This section also applies to a supplement due under section 240.

1979, c. 72, s. 246; 1989, c. 68, s. 1; 1991, c. 32, s. 130.

1989-12-20

246. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 174 must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a municipal corporation or a municipality, within the time prescribed in or pursuant to section 252 for a single payment.

The supplements bear interest at the same rate as the tax from the expiry of the time limit applicable.

This section also applies to a supplement due under section 240.

1979, c. 72, s. 246; 1989, c. 68, s. 1.

1979-12-21

246. A municipal or school tax supplement due as a result of an alteration to the roll made under section 174 must be paid within thirty days after the sending of a demand for payment.

The supplement bears interest at the same rate as the tax from the expiry of the time allowed in the first paragraph.

This section also applies to a supplement due under section 240.

1979, c. 72, s. 246.