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V-6.1 - Act respecting Northern villages and the Kativik Regional Government

Section 221
Disposition versions

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221. Taxes shall bear interest at an annual rate of 5% from maturity, without necessity of a special demand for payment.
The council, by by-law, may at any time determine a rate lower than 5%. It may in addition determine a higher rate up to the rate fixed from time to time by the Minister, where such is the case.
Neither the council nor its officers may remit any taxes or interest thereon. The council may, however, by resolution, exempt the poor of the territory of the municipality from the payment of taxes.
The council may also, by resolution, grant a discount not exceeding a percentage of 5%, unless the Minister fixes from time to time a higher percentage, to every ratepayer who pays his taxes before they are due.
1978, c. 87, s. 221; 1996, c. 2, s. 1076.
221. Taxes shall bear interest at an annual rate of five per cent from maturity, without necessity of a special demand for payment.
The council, by by-law, may at any time determine a rate lower than five per cent. It may in addition determine a higher rate up to the rate fixed from time to time by the Minister, where such is the case.
Neither the council nor its officers may remit any taxes or interest thereon. The council may, however, by resolution, exempt the poor of the municipality from the payment of taxes.
The council may also, by resolution, grant a discount not exceeding a percentage of five per cent, unless the Minister fixes from time to time a higher percentage, to every ratepayer who pays his taxes before they are due.
1978, c. 87, s. 221.
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