45. For any school municipality formed by a union which has taken effect since the first of June 1968 or any school municipality enlarged by an annexation which has taken effect since that date, the Minister may require the new school board or the annexing school board, as the case may be, to indicate the share of the liabilities of a school board party to a union or annexation which remains exclusively at the charge of its territory, after deducting any assets to its credit.
The same provision shall apply to the contractual commitments for which the school board party to a union or an annexation has not provided an appropriation of moneys required to pay the cost thereof before its union or annexation.
When the Minister so requires, the new school board or the annexing school board, as the case may be, shall impose and collect in the territory or territories affected by such obligation or debt an additional special tax over and above the school tax, for the term and on the conditions approved or determined by the Minister.
Such additional special tax shall be imposed and recovered at the same time, in the same manner and with the same rights and privileges as the school tax.
1965 (1st sess.), c. 67, s. 1; 1971, c. 67, s. 16; 1979, c. 72, s. 341.