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C-19 - Cities and Towns Act

Section 482
Disposition versions

Full text
482. (Repealed).
R. S. 1964, c. 193, s. 518; 1968, c. 55, s. 136; 1979, c. 36, s. 87; 1992, c. 57, s. 471; 1994, c. 30, s. 89; 1999, c. 40, s. 51; 2005, c. 6, s. 194.
482. When they are charged to the owner, the compensations and the rate mentioned in subparagraph c of paragraph 10, in paragraph 11.1, in subparagraph b of paragraph 22 of section 413 and in paragraph 4 of section 432 are considered to be a property tax imposed on the immovable with respect to which they are due.
R. S. 1964, c. 193, s. 518; 1968, c. 55, s. 136; 1979, c. 36, s. 87; 1992, c. 57, s. 471; 1994, c. 30, s. 89; 1999, c. 40, s. 51.
482. When they are charged to the owner, the compensations and the rate mentioned in subparagraph c of paragraph 10, in paragraph 11.1, in subparagraph b of paragraph 22 of section 413 and in paragraph 4 of section 432 are considered to be a real estate tax imposed on the immovable with respect to which they are due.
R. S. 1964, c. 193, s. 518; 1968, c. 55, s. 136; 1979, c. 36, s. 87; 1992, c. 57, s. 471; 1994, c. 30, s. 89.
482. When they are charged to the owner, the compensations and the rate mentioned in subparagraph c of paragraph 10, in paragraph 11.1, in subparagraph b of paragraph 22 of section 413 and in paragraph 4 of section 432 carry, from publication, a legal hypothec on the immovable with respect to which they are due.
R. S. 1964, c. 193, s. 518; 1968, c. 55, s. 136; 1979, c. 36, s. 87; 1992, c. 57, s. 471.
482. Municipal taxes and interest due thereon shall be privileged claims which need not be registered.
When they are charged to the owner, the compensations and the rate mentioned in subparagraph c of paragraph 10, in paragraph 11.1, in subparagraph b of paragraph 22 of section 413 and in paragraph 4 of section 432 are assimilated to a real estate tax imposed on the immoveable with respect to which they are due.
R. S. 1964, c. 193, s. 518; 1968, c. 55, s. 136; 1979, c. 36, s. 87.
482. Municipal taxes and interest due thereon shall be privileged claims which need not be registered.
When they are charged to the owner, the compensation for the sewer service and the water-rate mentioned in subparagraph b of paragraph 22 of section 413 and in paragraph 4 of section 432 shall be assimilated to a real estate tax imposed on the immoveable with respect to which they are due.
R. S. 1964, c. 193, s. 518; 1968, c. 55, s. 136.
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