363. A school board whose budget has been submitted to the Minister in conformity with section 339 and has not yet been approved may, by resolution passed after the 1st of July, impose a provisional school assessment not exceeding ninety per cent of the school assessment imposed for the preceding year.
The secretary-treasurer shall give public notice of the passing of such resolution.
The secretary-treasurer shall not be bound to make a special collection roll to give effect to such provisional assessment; the passing of such resolution renders every owner of taxable property liable for an amount of school taxes the ratio whereof to the amount entered with respect to such property on the general and special collection rolls in force for the preceding year is equal to the ratio between the provisional assessment and the assessment imposed for the preceding year.
School taxes payable under the present section shall, subject to section 358, be payable on the twentieth day following that on which the public notice of the passing of the resolution is given.
When the budget of the school board is approved by the Minister, the school taxes are imposed in the ordinary manner, without regard to resolutions passed under this section.
1965 (1st sess.), c. 67, s. 18; 1966-67, c. 60, s. 1; 1971, c. 50, s. 135.