F-2.1 - Act respecting municipal taxation

Section 81 Disposition versions

2020-01-10

81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $3,000,000 or $100,000, respectively. However, the clerk is not required to comply with the 60-day period if the roll deposited is published, from a date included in the 60-day period after its deposit, on the municipality’s website, in accordance with the public presentation rules set out in the regulation made under subparagraph 1 of the first paragraph of section 263.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice must comply with the regulation made under paragraph 2 of section 263 and the content of the account may not be different from the content prescribed by the regulation. The notice and the account may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133; 1999, c. 90, s. 27; 2001, c. 25, s. 116; 2006, c. 60, s. 79; 2019, c. 28, s. 134.

2006-12-14

81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice must comply with the regulation made under paragraph 2 of section 263 and the content of the account may not be different from the content prescribed by the regulation. The notice and the account may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133; 1999, c. 90, s. 27; 2001, c. 25, s. 116; 2006, c. 60, s. 79.

2001-06-21

81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made or, where the unit of assessment is a unit of assessment referred to in the second paragraph of section 80.2, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice must comply with the regulation made under paragraph 2 of section 263 and the content of the account may not be different from the content prescribed by the regulation. The notice and the account may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133; 1999, c. 90, s. 27; 2001, c. 25, s. 116.

1999-12-20

81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made or, where the unit of assessment is a unit of assessment referred to in the second paragraph of section 80.2, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice and the account must comply with the regulation made under paragraph 2 of section 263. They may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133; 1999, c. 90, s. 27.

1999-10-22

81. The clerk of the local municipality shall, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice and the account must comply with the regulation made under paragraph 2 of section 263. They may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133.

1996-12-23

81. The clerk of the local municipality shall, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a place of business, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or place whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or place of business entered in his name is subject to a municipal real estate tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or place of business is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice and the account must comply with the regulation made under paragraph 2 of section 263. They may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8.

1994-06-17

81. The clerk of the local municipality shall, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a place of business, as the case may be, is entered on the roll.

He shall, before the same date, mail a tax account to every person referred to in the first paragraph if the unit of assessment or place of business entered in his name is subject to a municipal real estate tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or place of business is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice and the account must comply with the regulation made under paragraph 2 of section 263.

The information which the notice of assessment must contain may appear on the tax account, and, in that case, the tax account takes the place of the notice of assessment.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9.

1991-06-20

81. The clerk of the local municipality shall, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a place of business, as the case may be, is entered on the roll.

He shall, before the same date, mail a tax account to every person referred to in the first paragraph if the unit of assessment or place of business entered in his name is subject to a municipal real estate tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or place of business is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice and the account must comply with the regulation made under paragraph 2 of section 263.

The information which the notice of assessment must contain may appear on the tax account, and, in that case, the tax account takes the place of the notice of assessment.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44.

1987-12-14

81. Before 1 March, the clerk of the municipal corporation shall mail to each person in whose name a unit of assessment is entered on the roll, a notice of assessment and an account for municipal real estate taxes in conformity with the regulation made under paragraph 2 of section 263. However, where the unit is entered in the name of more than one person, he may mail the notice and account to only one of them, indicating therein that they are intended for the addressee and the other persons, who may be designated collectively.

The clerk shall also send to the Minister, within the same period and in the same manner, the notice of assessment relating to an immoveable contemplated in section 255.

The information which the notice of assessment must contain may appear on the tax account, and, in that case, the tax account takes the place of the notice of assessment.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3.

1982-02-24

81. Before 1 March, the clerk of the municipal corporation shall mail to each person in whose name a unit of assessment is entered on the roll, a notice of assessment and an account for municipal real estate taxes in conformity with the regulation made under paragraph 2 of section 263.

The clerk shall also send to the Minister, within the same period and in the same manner, the notice of assessment relating to an immoveable contemplated in section 255.

The information which the notice of assessment must contain may appear on the tax account, and, in that case, the tax account takes the place of the notice of assessment.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86.

1980-12-19

81. Before 1 March, the clerk of the municipal corporation shall mail to each person in whose name a unit of assessment is entered on the roll, a notice of assessment and an account for municipal real estate taxes in conformity with the regulation made under paragraph 2 of section 263.

The information which the notice of assessment must contain may appear on the tax account, and, in that case, the tax account takes the place of the notice of assessment.

1979, c. 72, s. 81; 1980, c. 34, s. 19.

1979-12-21

81. Before 1 March, the clerk of the municipal corporation shall mail to each person in whose name a unit of assessment is entered on the roll, a notice of assessment and an account for municipal real estate taxes in conformity with the regulation made under paragraph 2 of section 263.

The notice of assessment must contain a separate entry of the value of the land and of the value of each residence and each farm building.

The information which the notice of assessment must contain may appear on the tax account, and, in that case, the tax account takes the place of the notice of assessment.

1979, c. 72, s. 81.