322. The municipality shall remit to the school service centre any additional amount relating to school taxes payable by an owner under the Act respecting municipal taxation (chapter F-2.1). The school service centre shall remit to the municipality any amount relating to school taxes reimbursed to an owner under the Act respecting municipal taxation.
The remittances shall be made on the first day of the month of April, July or November following the due date of the billing or the reimbursement of the amount, whichever of those three dates is closest.
Any amount remitted after the applicable time limit bears interest at a rate equal to the maximum rate fixed under section 50 of the Act respecting municipal debts and loans (chapter D-7) from the expiration of that time limit. If the maximum rate is changed after the expiration of that time limit but before the amount is paid, the new rate applies from passage of the order.
1988, c. 84, s. 322; 2020, c. 12020, c. 1, s. 3121.