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F-2.1 - Act respecting municipal taxation

Section 72
Disposition versions

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72. If the roll is not deposited in accordance with section 70, 71 or 71.1, the roll in force on 31 December preceding the first fiscal year for which the new roll should have been made shall become the roll of the local municipality for that fiscal year.
In such a case, the assessor is required to draw up a new roll for the next two fiscal years and deposit it in accordance with section 70, 71 or 71.1.
If the roll referred to in the second paragraph is not so deposited, the first paragraph again applies and the assessor is required to draw up a new roll for the last fiscal year in the three-year cycle and deposit it in accordance with section 70, 71 or 71.1.
If the roll referred to in the third paragraph is not thus deposited, the roll in force on 31 December preceding the fiscal year for which the new roll should have been made shall become the roll of the municipality for that fiscal year.
1979, c. 72, s. 72; 1988, c. 76, s. 25; 1991, c. 32, s. 36; 2017, c. 13, s. 163.
72. If the roll is not deposited in accordance with section 70 or 71, the roll in force on 31 December preceding the first fiscal year for which the new roll should have been made shall become the roll of the local municipality for that fiscal year.
In such a case, the assessor is required to draw up a new roll for the next two fiscal years and deposit it in accordance with section 70 or 71.
If the roll referred to in the second paragraph is not so deposited, the first paragraph again applies and the assessor is required to draw up a new roll for the last fiscal year in the three-year cycle and deposit it in accordance with section 70 or 71.
If the roll referred to in the third paragraph is not thus deposited, the roll in force on 31 December preceding the fiscal year for which the new roll should have been made shall become the roll of the municipality for that fiscal year.
1979, c. 72, s. 72; 1988, c. 76, s. 25; 1991, c. 32, s. 36.
72. In the event that the roll is not deposited in accordance with section 70 or 71, the roll in force on 31 December becomes the roll of the municipal corporation for the next fiscal period and is deemed to have been deposited on the preceding 1 November and come into force on 1 January.
1979, c. 72, s. 72; 1988, c. 76, s. 25.
72. In the event that the roll is not deposited in accordance with section 70 or 71, the roll in force on 31 December becomes the roll of the municipal corporation for the next fiscal period and is deemed to have been deposited on 1 November and come into force on 1 January.
1979, c. 72, s. 72.
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