315. School taxes are payable 31 days from the sending of the tax bill.
School taxes are payable in a single payment.
However, if the school tax is equal to or greater than the amount set by the regulation made under paragraph 4 of section 263 of the Act respecting municipal taxation (chapter F-2.1), the debtor may choose to pay it in two equal payments. The second payment is payable 121 days after the sending of the tax bill. If the first payment is not made within the period prescribed, the entire amount becomes payable immediately. However, the school board may provide that only the first payment becomes payable immediately.
1988, c. 84, s. 315; 2006, c. 54, s. 2.