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I-13.3 - Education Act

Section 319
Disposition versions

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319. The school service centre shall collect the school tax itself. However, it may enter into an agreement with the Comité de gestion de la taxe scolaire de l’île de Montréal in order for the Comité to exercise, on behalf of the school service centre, all or part of the functions and powers conferred on the school service centre with regard to collecting the school tax.
1988, c. 84, s. 319; 1999, c. 40, s. 158; 2006, c. 54, s. 3; 2018, c. 5, s. 13; 2023, c. 32, s. 31.
319. (Repealed).
1988, c. 84, s. 319; 1999, c. 40, s. 158; 2006, c. 54, s. 3; 2018, c. 5, s. 13.
319. The school board shall collect the school taxes itself. It may, however, enter into an agreement with the municipality having jurisdiction to send municipal tax accounts in the territory of the school board or part thereof under which the municipality shall collect, on its behalf, the school taxes on the immovables situated in their common territory.
Where such an agreement exists, the municipality shall collect, on behalf of the school board, the amount of the school taxes in any manner it sees fit and with the same rights and obligations as for the collection of municipal property taxes.
Notwithstanding the foregoing, the payment of school taxes of a school board shall be demanded in a single payment or, in the case referred to in the third paragraph of section 315, in two equal payments but shall not necessarily be demanded in the same bill as the municipal tax.
1988, c. 84, s. 319; 1999, c. 40, s. 158; 2006, c. 54, s. 3.
319. The school board shall collect the school taxes itself. It may, however, enter into an agreement with the municipality having jurisdiction to send municipal tax accounts in the territory of the school board or part thereof under which the municipality shall collect, on its behalf, the school taxes on the immovables situated in their common territory.
Where such an agreement exists, the municipality shall collect, on behalf of the school board, the amount of the school taxes in any manner it sees fit and with the same rights and obligations as for the collection of municipal property taxes.
Notwithstanding the foregoing, the payment of school taxes of a school board shall be demanded in a single payment but shall not necessarily be demanded in the same bill as the municipal tax.
1988, c. 84, s. 319; 1999, c. 40, s. 158.
319. The school board shall collect the school taxes itself. It may, however, enter into an agreement with the municipality having jurisdiction to send municipal tax accounts in the territory of the school board or part thereof under which the municipality shall collect, on its behalf, the school taxes on the immovables situated in their common territory.
Where such an agreement exists, the municipality shall collect, on behalf of the school board, the amount of the school taxes in any manner it sees fit and with the same rights and obligations as for the collection of municipal real estate taxes.
Notwithstanding the foregoing, the payment of school taxes of a school board shall be demanded in a single payment but shall not necessarily be demanded in the same bill as the municipal tax.
1988, c. 84, s. 319.
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