I-13.3 - Education Act

Section 343 Disposition versions

2020-06-15

343. The school service centre shall enter in its own name the immovables purchased at auction upon the assessment and collection rolls and upon the special apportionment rolls; such immovables shall remain subject to municipal and school taxes like any other immovables and shall be so assessed but the municipal taxes shall not be collectable from the school service centre.

If the right of redemption is exercised by the owner of the immovable, the redemption price shall include, in addition to the amount paid by the school service centre for the immovable and interest thereon at 10%, the amount of the municipal and school taxes levied on the immovable from the date of the auction purchase to the date of the redemption, or the instalments due upon such taxes if they are payable by instalments, and also the sums of money owing for municipal and school taxes which were not paid in the distribution of the proceeds of the sale.

After the redemption, the undue instalments of special taxes shall continue to encumber the redeemed immovable and the owner shall be liable therefor.

If the right of redemption is not exercised within the period fixed by law, the bailiff or clerk, as the case may be, shall draw up and sign a deed of sale in favour of the school service centre and cause it to be registered.

1988, c. 84, s. 343; I.N. 2016-01-01 (NCCP); 2019, c. 5, s. 15; 2020, c. 1, s. 312.

2019-07-01

343. The school board shall enter in its own name the immovables purchased at auction upon the assessment and collection rolls and upon the special apportionment rolls; such immovables shall remain subject to municipal and school taxes like any other immovables and shall be so assessed but the municipal taxes shall not be collectable from the school board.

If the right of redemption is exercised by the owner of the immovable, the redemption price shall include, in addition to the amount paid by the school board for the immovable and interest thereon at 10%, the amount of the municipal and school taxes levied on the immovable from the date of the auction purchase to the date of the redemption, or the instalments due upon such taxes if they are payable by instalments, and also the sums of money owing for municipal and school taxes which were not paid in the distribution of the proceeds of the sale.

After the redemption, the undue instalments of special taxes shall continue to encumber the redeemed immovable and the owner shall be liable therefor.

If the right of redemption is not exercised within the period fixed by law, the bailiff or clerk, as the case may be, shall draw up and sign a deed of sale in favour of the school board and cause it to be registered.

1988, c. 84, s. 343; I.N. 2016-01-01 (NCCP); 2019, c. 5, s. 15.

2016-01-01

343. The school board shall enter in its own name the immovables purchased at auction upon the assessment and collection rolls and upon the special apportionment rolls; such immovables shall remain subject to municipal and school taxes like any other immovables and shall be so assessed but the municipal taxes shall not be collectable from the school board.

If the right of redemption is exercised, the redemption price shall include, in addition to the amount paid by the school board for the immovable and interest thereon at 10%, the amount of the municipal and school taxes levied on the immovable from the date of the auction purchase to the date of the redemption, or the instalments due upon such taxes if they are payable by instalments, and also the sums of money owing for municipal and school taxes which were not paid in the distribution of the proceeds of the sale.

After the redemption, the undue instalments of special taxes shall continue to encumber the redeemed immovable and the owner shall be liable therefor.

If the right of redemption is not exercised within the period fixed by law, the bailiff or clerk, as the case may be, shall draw up and sign a deed of sale in favour of the school board and cause it to be registered.

1988, c. 84, s. 343; I.N. 2016-01-01 (NCCP).

1989-07-01

343. The school board shall enter in its own name the immovables purchased at auction upon the assessment and collection rolls and upon the special apportionment rolls; such immovables shall remain subject to municipal and school taxes like any other immovables and shall be so assessed but the municipal taxes shall not be collectable from the school board.

If the right of redemption is exercised, the redemption price shall include, in addition to the amount paid by the school board for the immovable and interest thereon at 10%, the amount of the municipal and school taxes levied on the immovable from the date of the auction purchase to the date of the redemption, or the instalments due upon such taxes if they are payable by instalments, and also the sums of money owing for municipal and school taxes which were not paid in the distribution of the proceeds of the sale.

After the redemption, the undue instalments of special taxes shall continue to encumber the redeemed immovable and the owner shall be liable therefor.

If the right of redemption is not exercised within the period fixed by law, the director general, sheriff or clerk, as the case may be, shall draw up and sign a deed of sale in favour of the school board and cause it to be registered.

1988, c. 84, s. 343.