I-13.3 - Education Act

Section 304 Disposition versions

2020-06-15

304. The school tax levied on an immovable owned by a person who has children admitted to the educational services of a school service centre having jurisdiction over the territory where the immovable is situated shall be collected exclusively by that school service centre.

Where the children are admitted to the educational services of different school service centres having jurisdiction over the territory where the immovable is situated, the school tax shall be collected exclusively by these school service centres, each on a portion of the standardized assessment of the immovable corresponding to the ratio between the number of those persons admitted to the educational services of that school service centre and the number of those persons admitted to the educational services of all the school service centres concerned. The school service centres concerned may enter into an agreement in respect of the terms and conditions for collecting the tax intended for each of them.

1988, c. 84, s. 304; 1990, c. 8, s. 33; 2019, c. 5, s. 5; 2020, c. 1, s. 312.

2019-07-01

304. The school tax levied on an immovable owned by a person who has children admitted to the educational services of a school board having jurisdiction over the territory where the immovable is situated shall be collected exclusively by that school board.

Where the children are admitted to the educational services of different school boards having jurisdiction over the territory where the immovable is situated, the school tax shall be collected exclusively by these school boards, each on a portion of the standardized assessment of the immovable corresponding to the ratio between the number of those persons admitted to the educational services of that school board and the number of those persons admitted to the educational services of all the school boards concerned. The school boards concerned may enter into an agreement in respect of the terms and conditions for collecting the tax intended for each of them.

1988, c. 84, s. 304; 1990, c. 8, s. 33; 2019, c. 5, s. 5.

1990-05-04

304. An immovable owned by a person who has children admitted to the educational services of a school board having jurisdiction over the territory where the immovable is situated is taxable exclusively by that school board.

Where the children are admitted to the educational services of different school boards having jurisdiction over the territory where the immovable is situated, the immovable is taxable exclusively by these school boards, each on a portion of the standardized assessment of the immovable corresponding to the ratio between the number of those persons admitted to the educational services of that school board and the number of those persons admitted to the educational services of all the school boards concerned. The school boards concerned may enter into an agreement in respect of the terms and conditions for collecting the tax levied by each of them.

1988, c. 84, s. 304; 1990, c. 8, s. 33.

1989-07-01

304. An immovable owned by a person who has children enrolled in schools of a school board having jurisdiction over the territory where the immovable is situated is taxable exclusively by that school board.

Where the children are enrolled in schools of different school boards having jurisdiction over the territory where the immovable is situated, the immovable is taxable exclusively by these school boards, each on a portion of the standardized assessment of the immovable corresponding to the ratio between the number of those persons enrolled in the schools of that school board and the total number of those persons enrolled in the schools of all the school boards concerned.

1988, c. 84, s. 304.