I-14 - The Education Act for Cree, Inuit and Naskapi Native Persons

Section 557 Disposition versions

1994-01-01

557. A school tax shall be levied on every taxable property situated in a school municipality established under section 1 of the Act to promote school development on the island of Montréal (1972, chapter 60) and shall be based on the standardized assessment of the taxable property computed on the basis of the assessment rolls in force for municipal purposes.

The tax is payable by the owner of the taxable property. If not paid, the tax becomes a prior claim on the taxable property.

For the purposes of the levy of the tax in the territory of the school municipality of Lakeshore, sections 39, 391, 393 and 394 apply to the Conseil scolaire de l’Île de Montréal.

1972, c. 60, s. 4; 1979, c. 72, s. 373; 1985, c. 8, s. 18; 1992, c. 57, s. 601.

1985-06-04

557. A school tax shall be levied on every taxable property situated in a school municipality established under section 1 of the Act to promote school development on the island of Montréal (1972, chapter 60) and shall be based on the standardized assessment of the taxable property computed on the basis of the assessment rolls in force for municipal purposes.

The tax is payable by the owner of the taxable property. If not paid, the tax becomes a special hypothecary charge upon the taxable property, not requiring registration.

For the purposes of the levy of the tax in the territory of the school municipality of Lakeshore, sections 39, 391, 393 and 394 apply to the Conseil scolaire de l’Île de Montréal.

1972, c. 60, s. 4; 1979, c. 72, s. 373; 1985, c. 8, s. 18.

1979-12-21

557. A school tax shall be levied on every taxable property situated on the island of Montréal and shall be based on the standardized assessment of the taxable property computed on the basis of the assessment rolls in force for municipal purposes.

The tax is payable by the owner of the taxable property. If not paid, the tax becomes a special hypothecary charge upon the taxable property, not requiring registration.

For the purposes of the levy of the tax in the territory of the school municipality of Lakeshore, sections 39, 391, 393 and 394 apply to the Conseil scolaire de l’Île de Montréal.

1972, c. 60, s. 4; 1979, c. 72, s. 373.

1977-12-31

557. There shall be levied:

(a)  a school tax hereinafter called “tax on individuals” upon immoveables belonging to class No. 1;

(b)  a school tax hereinafter called “tax on corporations” upon immoveables belonging to class No. 2.

1972, c. 60, s. 4.