F-2.1 - Act respecting municipal taxation

Section 249 Disposition versions

1998-04-01

249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within 30 days of the alteration to the roll.

The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration of the roll gives rise to a refund as a result of a proceeding before the Tribunal, the amount of the refund does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the amount of the refund, or the party to the dispute as the debtor’s successor, is not responsible.

An agreement entered into under section 138.4 or a decision or judgment that has become res judicata, in respect of which an alteration has been made to the roll pursuant to section 182 and which gives rise to a refund, is considered to be a judgment ordering the municipality to pay a sum.

1979, c. 72, s. 249; 1991, c. 32, s. 132; 1994, c. 30, s. 74; 1996, c. 67, s. 52; 1997, c. 43, s. 290.

1996-12-23

249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within 30 days of the alteration to the roll.

The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration of the roll gives rise to a refund as a result of a complaint before the board, the amount of the refund does not bear interest for such time as the board indicates in its decision as the period, if any, during which the hearing of the complaint was unduly delayed and for which the debtor of the amount of the refund, or the party to the dispute as the debtor’s successor, is not responsible.

An agreement entered into under section 138.4 or a decision or judgment that has become res judicata, in respect of which an alteration has been made to the roll pursuant to section 182 and which gives rise to a refund, is considered to be a judgment ordering the municipality to pay a sum.

1979, c. 72, s. 249; 1991, c. 32, s. 132; 1994, c. 30, s. 74; 1996, c. 67, s. 52.

1994-06-17

249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within 30 days of the alteration to the roll.

The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible.

A decision or judgment that has become res judicata, in respect of which an alteration has been made to the roll pursuant to section 182 and which gives rise to a refund, is considered to be a judgment ordering the municipality to pay a sum.

1979, c. 72, s. 249; 1991, c. 32, s. 132; 1994, c. 30, s. 74.

1991-06-20

249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within 30 days of the alteration to the roll.

The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible.

1979, c. 72, s. 249; 1991, c. 32, s. 132.

1979-12-21

249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within thirty days of the alteration to the roll or the deposit of the new roll, as the case may be.

The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible.

1979, c. 72, s. 249.