F-2.1 - Act respecting municipal taxation

Section 253.17 Disposition versions

1991-06-20

253.17. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

1987-12-14

253.17. The payment of any supplementary real estate tax account for the fiscal period considered that is sent after the preparation of the account provided for in section 81 and before the end of the fiscal period may be carried over to a subsequent fiscal period, if the taxpayer is already eligible for the averaging of his tax payments, whether or not he availed himself of that right in respect of his last account.

Where a supplementary real estate tax account for the fiscal period considered is sent at the time referred to in the first paragraph to a taxpayer who is not already eligible for tax payment averaging, payment of part of the account may be carried over to a subsequent fiscal period provided the account does not result from an alteration made to the roll under paragraph 7 of section 174 and the amount thereof is such that, if it had been added to the amount of the account provided for in section 81 for the application of section 253.14, the taxpayer would have been eligible and would have been entitled to carry over the payment of part of that amount. In that case, the taxpayer is deemed to be eligible and may defer the payment of that part of his supplementary account.

1987, c. 69, s. 5.