Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-13.3 - Education Act

Section 314
Disposition versions

Full text
314. After 1 July of the school year concerned, the director general of the school service centre shall have a request for payment of school taxes sent to every owner of a taxable immovable, except where the collection of the school tax is entrusted to another school service centre under section 304 or 307.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36; 1996, c. 2, s. 698; 1999, c. 40, s. 158; 2000, c. 56, s. 160; 2019, c. 5, s. 12; 2020, c. 1, s. 312.
314. After 1 July of the school year concerned, the director general of the school board shall have a request for payment of school taxes sent to every owner of a taxable immovable, except where the collection of the school tax is entrusted to another school board under section 304 or 307.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36; 1996, c. 2, s. 698; 1999, c. 40, s. 158; 2000, c. 56, s. 160; 2019, c. 5, s. 12.
314. Once the school tax is levied, the director general of the school board shall mail a request for payment of school taxes to every owner of an immovable which is taxable by the school board, except where the collection of the school tax is entrusted to the municipality or to another school board pursuant to section 304 or 307.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36; 1996, c. 2, s. 698; 1999, c. 40, s. 158; 2000, c. 56, s. 160.
For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.
314. Once the school tax is levied, the director general of the school board shall mail a request for payment of school taxes to every owner of an immovable which is taxable by the school board, except where the collection of the school tax is entrusted to the municipality or to another school board pursuant to section 304 or 307.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36; 1996, c. 2, s. 698; 1999, c. 40, s. 158; 2000, c. 56, s. 160.
314. Once the school tax is levied, the director general of the school board shall mail a request for payment of school taxes to every owner of an immovable which is taxable by the school board, except where the collection of the school tax is entrusted to the municipality or to another school board pursuant to section 304 or 307.
For the purposes of this subdivision, an urban community is considered a municipality.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36; 1996, c. 2, s. 698; 1999, c. 40, s. 158.
314. Once the school tax is levied, the director general of the school board shall mail a request for payment of school taxes to every owner of an immovable which is taxable by the school board, except where the collection of the school tax is entrusted to the municipality or to another school board pursuant to section 304 or 307.
For the purposes of this subdivision, an urban community is deemed a municipality.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36; 1996, c. 2, s. 698.
314. Once the school tax is levied, the director general of the school board shall mail a request for payment of school taxes to every owner of an immovable which is taxable by the school board, except where the collection of the school tax is entrusted to the municipality or to another school board pursuant to section 304 or 307.
For the purposes of this subdivision, an urban or regional community is deemed a municipality.
1988, c. 84, s. 314; 1989, c. 36, s. 267; 1990, c. 8, s. 36.
314. Once the school tax is levied, the director general of the school board shall mail a request for payment of school taxes to every owner of an immovable which is taxable by the school board, except where the collection of the school tax is entrusted to the municipality.
For the purposes of this subdivision, an urban or regional community is deemed a municipality.
1988, c. 84, s. 314; 1989, c. 36, s. 267.
© Gouvernement du Québec