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I-13.3 - Education Act
Section 525
Disposition versions
525. (Repealed).
Not in force
525. Every existing school board shall ensure a notice is mailed to every owner of a taxable immovable who is a natural person and who has no child enrolled in a school board within the territory where the immovable is situated, requesting him to inform it of the name of the school board to which he elects to pay school taxes for the following year.
The notice shall specify that if the owner fails to so elect, he will be taxed proportionately by the interested school boards, according to law.
The owner shall return the notice duly completed. If he fails to do so, he shall be taxed in accordance with section 307.
When the owner gives notice of his election, the school board shall inform the municipal body having jurisdiction in real estate assessment of the election and that body shall assure its entry on the assessment roll for the municipal fiscal year contemplated.
Where the notice prescribed in this section is mailed along with the school tax bill by the urban or regional community or the municipality collecting the school tax, the existing school board shall bear the additional costs incurred by the mailing of that notice.
525. Every existing school board shall ensure a notice is mailed to every owner of a taxable immovable who is a natural person and who is not enrolled or who has no child enrolled in a school board within the territory where the immovable is situated, requesting him to inform it of the name of the school board to which he elects to pay school taxes for the following year.
The notice shall specify that if the owner fails to so elect, he will be taxed proportionately by the interested school boards, according to law.
The owner shall return the notice duly completed. If he fails to do so, he shall be taxed in accordance with section 307.
When the owner gives notice of his election, the school board shall inform the municipality, within the meaning of the Act respecting municipal taxation (chapter F-2.1), of that election and the municipality shall assure its entry on the assessment roll for the municipal fiscal year contemplated.
Where the notice prescribed in this section is mailed along with the school tax bill by the municipal corporation or the municipality collecting the school tax, the existing school board shall bear the additional costs incurred by the mailing of that notice.
