I-13.3 - Education Act

Section 315 Disposition versions

2024-05-28

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.

The school service centre may, at the request of an owner who shows that by reason of the occurrence of a disaster in the school service centre’s territory, the owner has been recognized as eligible, for the owner’s immovables, under a financial assistance or compensation program established under the Act respecting civil protection to promote disaster resilience (chapter S-2.4), extend the payment deadline by fixing another date when the single payment or each of the equal payments may be made.

If the first payment is not made within the period prescribed, the entire amount becomes payable immediately. However, the school service centre may provide that only the first payment becomes payable immediately.

1988, c. 84, s. 315; 2006, c. 54, s. 2; 2020, c. 1, s. 128; 2024, c. 18, s. 11.

2020-11-05

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.

The school service centre may, at the request of an owner who shows that by reason of the occurrence of a disaster in the school service centre’s territory, the owner has been recognized as eligible, for the owner’s immovables, under a financial assistance or compensation program referred to in Division II of Chapter VII of the Civil Protection Act (chapter S-2.3), extend the payment deadline by fixing another date when the single payment or each of the equal payments may be made.

If the first payment is not made within the period prescribed, the entire amount becomes payable immediately. However, the school service centre may provide that only the first payment becomes payable immediately.

1988, c. 84, s. 315; 2006, c. 54, s. 2; 2020, c. 1, s. 128.

2007-07-01

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.

1999-04-01

315. School taxes are payable 31 days from the sending of the tax bill.

School taxes are payable in a single payment.

1988, c. 84, s. 315.