I-13.3 - Education Act

Section 307 Disposition versions

2020-06-15

307. The school tax levied on an immovable owned by a person to whom sections 304 to 306 do not apply shall be collected by each school service centre having jurisdiction over the territory in which the immovable is situated on a portion of the standardized assessment of the immovable established in proportion to the number of students enrolled on 30 September of the preceding year in the schools that are under the jurisdiction of the school service centres concerned and residing in their common territory.

The school service centres concerned shall jointly determine the proportion of the tax to be collected by each of them; they may enter into an agreement in respect of the terms and conditions for collecting the tax intended for each of them.

1988, c. 84, s. 307; 1990, c. 8, s. 35; 1990, c. 28, s. 2; 2019, c. 5, s. 8; 2020, c. 1, s. 312.

2019-07-01

307. The school tax levied on an immovable owned by a person to whom sections 304 to 306 do not apply shall be collected by each school board having jurisdiction over the territory in which the immovable is situated on a portion of the standardized assessment of the immovable established in proportion to the number of students enrolled on 30 September of the preceding year in the schools that are under the jurisdiction of the school boards concerned and residing in their common territory.

The school boards concerned shall jointly determine the proportion of the tax to be collected by each of them; they may enter into an agreement in respect of the terms and conditions for collecting the tax intended for each of them.

1988, c. 84, s. 307; 1990, c. 8, s. 35; 1990, c. 28, s. 2; 2019, c. 5, s. 8.

1999-04-01

307. An immovable owned by a person to whom sections 304 to 306 do not apply is taxable by each school board having jurisdiction over the territory in which the immovable is situated on a portion of the standardized assessment of the immovable established in proportion to the number of students enrolled on 30 September of the preceding year in the schools that are under the jurisdiction of the school boards concerned and residing in their common territory.

The school boards concerned shall jointly determine the proportion of the tax to be levied by each of them; they may enter into an agreement in respect of the terms and conditions for collecting the tax levied by each of them.

1988, c. 84, s. 307; 1990, c. 8, s. 35; 1990, c. 28, s. 2.

1990-05-04

307. An immovable owned by a person to whom sections 304 to 306 do not apply is taxable by each school board having jurisdiction over the territory in which the immovable is situated on a portion of the standardized assessment of the immovable established in proportion to the number of students enrolled on 30 September of the preceding year in the schools of the school boards concerned and residing in their common territory.

The school boards concerned shall jointly determine the proportion of the tax to be levied by each of them; they may enter into an agreement in respect of the terms and conditions for collecting the tax levied by each of them.

1988, c. 84, s. 307; 1990, c. 8, s. 35.

1989-07-01

307. An immovable owned by a person to whom sections 304 to 306 do not apply is taxable by each school board having jurisdiction over the territory in which the immovable is situated on a portion of the standardized assessment of the immovable established in proportion to the number of students enrolled on 30 September of the preceding year in the schools situated in the common territory of the school boards concerned.

The school boards concerned shall jointly determine the proportion of the tax to be levied by each of them.

1988, c. 84, s. 307.