F-2.1 - Act respecting municipal taxation

Section 252 Disposition versions

2020-11-26

252. Municipal property taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than a given amount, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The given amount is that fixed by regulation under paragraph 4 of section 263 or the lower amount fixed by by-law of the council of the local municipality or municipal body responsible for assessment by which the taxes are collected. The council may, by by-law, determine that a debtor may pay in a greater number of instalments; the by-law shall set the latest date on which each instalment after the first must be paid, the proportion of the account that must be paid in each instalment, without, however, exceeding 50% in the case of the first instalment, and any other detail applicable to that payment option, including the application of a rate of interest on all instalments after the first.

The latest date on which a single payment or first instalment of municipal property taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in two instalments, the latest date on which the second instalment may be paid is the ninetieth day following the last day on which the first instalment may be paid. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the local municipality or municipal body responsible for assessment by which municipal property taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.

The council may also, by by-law, provide for a time limit later than that applicable under the first or second paragraph, in respect of any payment of the municipal property taxes imposed on a unit of assessment including an agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and, where applicable, of any payment of the other taxes or compensations referred to in the fourth paragraph that are payable by the debtor of the property taxes imposed on that unit.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135; 1999, c. 40, s. 133; 2004, c. 20, s. 180; 2009, c. 26, s. 68; 2020, c. 7, s. 40.

2009-06-17

252. Municipal property taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than a given amount, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The given amount is that fixed by regulation under paragraph 4 of section 263 or the lower amount fixed by by-law of the council of the local municipality or municipal body responsible for assessment by which the taxes are collected. The council may, by by-law, determine that a debtor may pay in a greater number of instalments; the by-law shall set the latest date on which each instalment after the first must be paid, the proportion of the account that must be paid in each instalment, without, however, exceeding 50% in the case of the first instalment, and any other detail applicable to that payment option, including the application of a rate of interest on all instalments after the first.

The latest date on which a single payment or first instalment of municipal property taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in two instalments, the latest date on which the second instalment may be paid is the ninetieth day following the last day on which the first instalment may be paid. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the local municipality or municipal body responsible for assessment by which municipal property taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.

The council may also, by by-law, provide for a time limit later than that applicable under the first or second paragraph, in respect of any payment of the municipal property taxes imposed on a unit of assessment including an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and, where applicable, of any payment of the other taxes or compensations referred to in the fourth paragraph that are payable by the debtor of the property taxes imposed on that unit.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135; 1999, c. 40, s. 133; 2004, c. 20, s. 180; 2009, c. 26, s. 68.

2004-11-01

252. Municipal property taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than a given amount, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The given amount is that fixed by regulation under paragraph 4 of section 263 or the lower amount fixed by by-law of the council of the local municipality or municipal body responsible for assessment by which the taxes are collected. The council may, by by-law, increase the number of equal instalments that may be made by the debtor to a maximum of six.

The final date on which the single payment or first instalment of municipal property taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in several instalments, the final date on which any instalment subsequent to a first instalment is, in the case of two or three instalments, the ninetieth day following the last day on which the previous instalment may be made or, in the case of four instalments, the sixtieth day or, in the case of five instalments, the forty-fifth day or, in the case of six instalments, the thirtieth day. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the local municipality or municipal body responsible for assessment by which municipal property taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.

The council may also, by by-law, provide for a time limit later than that generally applicable pursuant to the second paragraph, in respect of any payment of the municipal property taxes imposed on a unit of assessment including an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and, where applicable, of any payment of the other taxes or compensations referred to in the fourth paragraph that are payable by the debtor of the property taxes imposed on that unit.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135; 1999, c. 40, s. 133; 2004, c. 20, s. 180.

1999-10-22

252. Municipal property taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than the amount fixed by the regulation made under paragraph 4 of section 263, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, increase the number of equal instalments that may be made by the debtor to a maximum of six.

The final date on which the single payment or first instalment of municipal property taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in several instalments, the final date on which any instalment subsequent to a first instalment is, in the case of two or three instalments, the ninetieth day following the last day on which the previous instalment may be made or, in the case of four instalments, the sixtieth day or, in the case of five instalments, the forty-fifth day or, in the case of six instalments, the thirtieth day. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the local municipality or municipal body responsible for assessment by which municipal property taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135; 1999, c. 40, s. 133.

1991-06-20

252. Municipal real estate taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than the amount fixed by the regulation made under paragraph 4 of section 263, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, increase the number of equal instalments that may be made by the debtor to a maximum of six.

The final date on which the single payment or first instalment of municipal real estate taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in several instalments, the final date on which any instalment subsequent to a first instalment is, in the case of two or three instalments, the ninetieth day following the last day on which the previous instalment may be made or, in the case of four instalments, the sixtieth day or, in the case of five instalments, the forty-fifth day or, in the case of six instalments, the thirtieth day. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the local municipality or municipal body responsible for assessment by which municipal real estate taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135.

1989-12-20

252. Municipal real estate taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than the amount fixed by the regulation made under paragraph 4 of section 263, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The council of the municipal corporation or municipality by which the taxes are collected may, by by-law, increase the number of equal instalments that may be made by the debtor to a maximum of six.

The final date on which the single payment or first instalment of municipal real estate taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in several instalments, the final date on which any instalment subsequent to a first instalment is, in the case of two or three instalments, the ninetieth day following the last day on which the previous instalment may be made or, in the case of four instalments, the sixtieth day or, in the case of five instalments, the forty-fifth day or, in the case of six instalments, the thirtieth day. However, the council of the municipal corporation or municipality by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the municipal corporation may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the municipal corporation or municipality by which municipal real estate taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations which it collects.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5.

1985-01-01

252. Notwithstanding any inconsistent provision of any general law or special act, if the total amount of municipal real estate taxes in an account attains the minimum amount established in accordance with the regulation provided for in paragraph 4 of section 263, the debtor is entitled to pay the taxes in one or two instalments, subject to the second paragraph.

The municipal corporation or the municipality collecting the municipal real estate taxes may, by by-law of its council, increase the number of instalments the debtor may elect to use, within the limits prescribed in the regulation referred to in the first paragraph. It may further, by by-law of its council, order that other taxes or compensations may be paid in several instalments.

The other terms and conditions of application of the payment in several instalments are fixed in the regulation mentioned in the first paragraph.

No recourse in recovery may be exercised against a debtor who pays the instalments in accordance with the maturities prescribed. The balance is due when an instalment is not paid on its maturity. The interest and the prescription period applicable to municipal real estate taxes then apply to the balance.

Notwithstanding the fourth paragraph, the council of the municipal corporation may, by by-law, provide rules applicable in case of failure by the debtor to pay any instalment on its maturity.

This section does not apply to a tax imposed pursuant to the supplementary budget of a municipal corporation.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155.

1982-12-18

252. Notwithstanding any inconsistent provision of any general law or special act, if the total amount of municipal real estate taxes in an account attains the minimum amount established in accordance with the regulation provided for in paragraph 4 of section 263, the debtor is entitled to pay the taxes in one or two instalments, subject to the second paragraph.

The municipal corporation or the municipality collecting the municipal real estate taxes may, by by-law of its council, increase the number of instalments the debtor may elect to use, within the limits prescribed in the regulation referred to in the first paragraph. It may further, by by-law of its council, order that other taxes or compensations may be paid in several instalments.

The other terms and conditions of application of the payment in several instalments are fixed in the regulation mentioned in the first paragraph.

No recourse in recovery may be exercised against a debtor who pays the instalments in accordance with the maturities prescribed. The balance is due when an instalment is not paid on its maturity. The interest and the prescription period applicable to municipal real estate taxes then apply to the balance.

Notwithstanding the fourth paragraph, the council of the municipal corporation may, by by-law, provide rules applicable in case of failure by the debtor to pay any instalment on its maturity.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217.

1980-12-19

252. Notwithstanding any inconsistent provision of any general law or special act, if the total amount of municipal real estate taxes in an account attains the minimum amount established in accordance with the regulation provided for in paragraph 4 of section 263, the debtor is entitled to pay the taxes in one or two instalments, subject to the second paragraph.

The municipal corporation or the municipality collecting the municipal real estate taxes may, by by-law of its council, increase the number of instalments the debtor may elect to use, within the limits prescribed in the regulation referred to in the first paragraph. It may further, by by-law of its council, order that other taxes or compensations may be paid in several instalments.

The interest and the prescription period applicable to municipal real estate taxes apply to each instalment, from its maturity.

The other terms and conditions of application of the payment in several instalments are fixed in the regulation mentioned in the first paragraph.

No recourse in recovery may be exercised against a debtor who pays the instalments in accordance with the maturities prescribed. The balance is due when an instalment is not paid on its maturity.

1979, c. 72, s. 252; 1980, c. 34, s. 42.

1979-12-21

252. Notwithstanding any inconsistent provision of a general law or special act, a municipal corporation or a municipality entrusted with collecting a tax or an amount contemplated in this division must, if the amount to be collected is equal to or greater than that fixed by the regulation provided for by paragraph 4 of section 263, offer to the debtor the possibility of paying it in one instalment or in several instalments, the number of which is fixed by the regulation.

Where the debtor chooses to pay in several instalments, an amount computed in accordance with the rules provided by the regulation mentioned in the first paragraph is added to the amount to be collected. The interest and time of prescription applicable to the tax or amount contemplated in the first paragraph apply to each instalment on its maturity.

The other terms and conditions of application of the payment in several instalments are fixed in the regulation mentioned in the first paragraph.

No recourse in recovery may be exercised against a debtor who pays the instalments in accordance with the maturities prescribed. The balance is due when an instalment is not paid on its maturity.

1979, c. 72, s. 252.