Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 82
Disposition versions

Full text
82. During the application of an agreement under which the municipality, in accordance with the first paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of assessment notices and tax accounts, the functions provided for in section 81 shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.
1979, c. 72, s. 82; 1991, c. 32, s. 45; 1994, c. 30, s. 10; 2000, c. 56, s. 147.
82. Where the community has jurisdiction over the billing and sending of the tax accounts of the local municipality, the secretary or the treasurer of the community shall carry out the functions assigned to the clerk of the local municipality under section 81.
During the application of an agreement under which the municipality, in accordance with the first paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of assessment notices and tax accounts, the functions provided for in section 81 shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.
1979, c. 72, s. 82; 1991, c. 32, s. 45; 1994, c. 30, s. 10.
82. Where the community has jurisdiction over the billing and sending of the tax accounts of the local municipality, the secretary or the treasurer of the community shall carry out the functions assigned to the clerk of the local municipality under section 81.
Where an agreement has been entered into under section 196, those functions shall be carried out by the clerk of the local municipality or the municipal body responsible for assessment to which the exercise of the jurisdiction has been delegated.
1979, c. 72, s. 82; 1991, c. 32, s. 45.
82. If the municipality has jurisdiction to send tax accounts, the clerk of the municipality shall send the notices of assessment and the real estate tax accounts to each municipal corporation in which the municipality has such jurisdiction.
1979, c. 72, s. 82.
© Gouvernement du Québec