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I-13.3 - Education Act

Section 313
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313. School taxes are payable by the owner of the taxable immovable.
However, in the case of a tax levied on an immovable owned by a partnership or an immovable held in undivided co-ownership, the tax may be claimed and recovered in its entirety from any member of the partnership or from any co-owner.
1988, c. 84, s. 313; 1997, c. 96, s. 112; 2019, c. 5, s. 10.
313. The school tax rate of a school board is the same for all taxable immovables.
School taxes are payable by the owner of the taxable immovable.
However, in the case of a tax levied on an immovable owned by a partnership or an immovable held in undivided co-ownership, the tax may be claimed and recovered in its entirety from any member of the partnership or from any co-owner.
1988, c. 84, s. 313; 1997, c. 96, s. 112.
For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.
313. The school tax rate of a school board is the same for all taxable immovables.
School taxes are payable by the owner of the taxable immovable.
However, in the case of a tax levied on an immovable owned by a partnership or an immovable held in undivided co-ownership, the tax may be claimed and recovered in its entirety from any member of the partnership or from any co-owner.
1988, c. 84, s. 313; 1997, c. 96, s. 112.
313. The school tax rate of a school board is the same for all taxable immovables.
School taxes are payable by the owner of the taxable immovable.
1988, c. 84, s. 313.
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