354.1.1. The owner of a taxable immovable situated in a territory common to a school board for Catholics and a school board for Protestants shall pay his school assessment to the school board where his children are enrolled.
If such a person has no children enrolled in either school board, he may, at his option, pay his school assessment to either school board.
To be valid for the purposes of a school year, an option in respect of the payment of school assessment must be made before 1 April of the preceding school year and be transmitted before that date to the school boards concerned. The school board favoured by the option shall, without delay, inform the regional school board of which it is a member and the municipal body having jurisdiction in real estate assessment of the option made. The option shall remain valid for each of the school years which precede the year of the next school election.
Failing an option under this section, section 391, adapted as required, applies to the payment of school taxes.
1989, c. 36, s. 242; 1999, c. 40, s. 159.