C-19 - Cities and Towns Act

Section 482.1 Disposition versions

1999-10-22

482.1. The claims of the municipality for taxes other than property taxes, of any nature whatsoever, are considered to be a prior claim on the immovables or movables by reason of which they are payable, of the same nature and with the same rank as the claims described in paragraph 5 of article 2651 of the Civil Code; they are secured by a legal hypothec on the immovables or on the movables, as the case may be. In addition to being a prior claim within the meaning of that paragraph, a property tax is secured by a legal hypothec on the immovable subject to the tax.

For the purposes of the first paragraph, any personal tax imposed by reason of an activity carried on in a place is deemed to be a tax payable by reason of the movable property of the debtor located in the place at any time throughout the period during which the tax remains payable.

1994, c. 30, s. 90; 1999, c. 40, s. 51.

1994-06-17

482.1. The claims of the municipality for taxes other than real estate taxes, of any nature whatsoever, are considered to be a prior claim on the immovables or movables by reason of which they are payable, of the same nature and with the same rank as the claims described in paragraph 5 of article 2651 of the Civil Code of Québec; they are secured by a legal hypothec on the immovables or on the movables, as the case may be. In addition to being a prior claim within the meaning of that paragraph, a real estate tax is secured by a legal hypothec on the immovable subject to the tax.

For the purposes of the first paragraph, any personal tax imposed by reason of an activity carried on in a place is deemed to be a tax payable by reason of the movable property of the debtor located in the place at any time throughout the period during which the tax remains payable.

1994, c. 30, s. 90.