539. Every existing school board or the Conseil scolaire de l’Île de Montréal shall see to it that the school tax account sent for the school year 1985-86 is accompanied with a notice to every owner who is a natural person requesting him to inform it of the name of the school board to which he chooses to belong for the purposes of the school tax for future years.
The notice shall indicate that where the owner fails to choose the school board to which he wishes to belong, he will be taxed proportionately by the interested school boards, according to law.
The owner shall return the notice duly completed at the same time as his school tax payment. If he fails to do so, he shall be taxed in accordance with section 347.
The information shall be transmitted to the assessor of the municipality for entry on the assessment roll for the municipal fiscal year 1987.
Where a municipal corporation or a municipality collects the school tax, the school board or the Conseil scolaire de l’Île de Montréal shall bear the additional costs incurred in sending the notice referred to in this section.
1984, c. 39, s. 539; 1985, c. 27, s. 126.