V-6.1 - Act respecting Northern villages and the Kativik Regional Government

Section 219 Disposition versions

1989-12-20

219. Every tax imposed by virtue of the foregoing provisions shall be payable annually.

The council may, by by-law,

(1)  allow a ratepayer the choice of paying a tax in a single payment or in several equal instalments, the number of which shall be determined by the council;

(2)  determine the term of payment of the single payment or each of the equal instalments;

(3)  provide for the sharing of the obligation to pay a tax imposed on the lessee or occupant of an immovable in cases where there are successive lessees or occupants during the same fiscal year;

(4)  provide for any other terms and conditions relating to the collection of a tax.

The by-laws enacted under the second paragraph may differ according to the tax or the category of immovable concerned.

1978, c. 87, s. 219; 1989, c. 70, s. 10.

1978-08-02

219. Every tax imposed by virtue of the foregoing provisions shall be payable annually at the time fixed by the by-laws.

The council may pass such by-laws as may be necessary to enforce the collection of any tax imposed in virtue of this Act.

1978, c. 87, s. 219.