436. The Comité itself shall collect the school tax that it levies. It may, however, enter into an agreement with any municipality competent to send out municipal tax accounts whose territory is wholly or partly comprised in that of a school board on the island of Montréal allowing the municipality to collect in its territory, on behalf of the Comité, the school tax levied by the Comité.
Where there is an agreement, the municipality shall collect, on behalf of the Comité, the amount of the school tax in the manner it sees fit and with the same rights and obligations as for the collection of the municipal property taxes and those prescribed under sections 320 to 324 for the collection of school tax.
Notwithstanding the foregoing, the payment of school taxes of a school board shall be demanded in one payment or, in the case referred to in the third paragraph of section 315, in two equal payments and there is no obligation to demand payment of the school tax in the same bill as the municipal tax.
1988, c. 84, s. 436; 1990, c. 8, s. 49; 1990, c. 28, s. 11; 1999, c. 40, s. 158; 2002, c. 75, s. 31; 2006, c. 54, s. 4.