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I-13.3 - Education Act

Section 442
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Full text
442. (Repealed).
1988, c. 84, s. 442; 1999, c. 40, s. 158; 2019, c. 5, s. 22.
442. The school boards shall collect the surtaxes they levy themselves. They may, however, enter into an agreement with the municipality having jurisdiction as regards the sending of municipal tax bills in the territory or part of the territory of the school board in order to provide that the municipality will collect the surtax on immovables situated in their common territory on behalf of the school board.
Where an agreement is entered into, the municipality shall collect, on behalf of the school board, the amount of the surtax in the manner it sees fit and with the same rights and obligations as for the collection of the municipal property taxes. In such case, sections 320 to 322 and 324 apply.
Notwithstanding the foregoing, the payment of the surtax of a school board shall be demanded in one payment and there is no obligation, where the surtax is collected by a municipality, to demand payment thereof in the same bill as the municipal tax.
The clerk of the Court of Québec and the clerk of the Superior Court have the same powers in actions for recovery of surtaxes as the powers they have in actions for recovery of municipal taxes.
1988, c. 84, s. 442; 1999, c. 40, s. 158.
442. The school boards shall collect the surtaxes they levy themselves. They may, however, enter into an agreement with the municipality having jurisdiction as regards the sending of municipal tax bills in the territory or part of the territory of the school board in order to provide that the municipality will collect the surtax on immovables situated in their common territory on behalf of the school board.
Where an agreement is entered into, the municipality shall collect, on behalf of the school board, the amount of the surtax in the manner it sees fit and with the same rights and obligations as for the collection of the municipal real estate taxes. In such case, sections 320 to 322 and 324 apply.
Notwithstanding the foregoing, the payment of the surtax of a school board shall be demanded in one payment and there is no obligation, where the surtax is collected by a municipality, to demand payment thereof in the same bill as the municipal tax.
The clerk of the Court of Québec and the prothonotary of the Superior Court have the same powers in actions for recovery of surtaxes as the powers they have in actions for recovery of municipal taxes.
1988, c. 84, s. 442.
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