C-19 - Cities and Towns Act

Section 501 Disposition versions

1985-01-01

501. The treasurer shall make a general collection roll, each year, at the time fixed by the council, including all taxes, both general and special, then imposed, mentioning them separately.

He shall also make a special collection roll whenever any special tax has been imposed, after the making of the general collection roll, or whenever he is ordered so to do by the council. Such special roll shall exist as a separate roll, only until the date fixed by the council for the preparation of the new general roll, and it must then be included in the new general roll which the treasurer shall prepare.

Notwithstanding the foregoing, in the case of section 474.6, the special collection roll made following the imposition of a special tax as a consequence of the adoption of a supplementary budget shall be separate from the general collection roll even after the date fixed by the council for the preparation of the general roll.

R. S. 1964, c. 193, s. 538; 1984, c. 38, s. 28.

1977-12-31

501. The treasurer shall make a general collection roll, each year, at the time fixed by the council, including all taxes, both general and special, then imposed, mentioning them separately.

He shall also make a special collection roll whenever any special tax has been imposed, after the making of the general collection roll, or whenever he is ordered so to do by the council. Such special roll shall exist as a separate roll, only until the date fixed by the council for the preparation of the new general roll, and it must then be included in the new general roll which the treasurer shall prepare.

R. S. 1964, c. 193, s. 538.