I-14 - The Education Act for Cree, Inuit and Naskapi Native Persons

Section 567.13 Disposition versions

1999-04-01

567.13. The surtax shall be levied by a confessional school board on every taxable immovable situated in its territory, except on immovables whose owners, according to an enumeration made by a confessional school board, have elected to be taxed by another school board having jurisdiction over the same territory.

Where an immovable is owned by a legal person, a partnership or an owner who has not made the election, the tax shall be levied by the confessional school board on part of the standardized assessment of the taxable immovable established in proportion to the number of students who, on 30 September of the preceding school year, are under the jurisdiction of the confessional school board in relation to the number of students, under the jurisdiction of another school board, who attend schools situated in the common territory of that school board and of the confessional school board.

Section 226 applies with the necessary modifications to the levy of the surtax.

1985, c. 8, s. 23.