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C-37.3 - Act respecting the Communauté urbaine de Québec

Section 114
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114. The Community shall establish the collection rolls and the tax bills for the municipalities whose territory is comprised in its territory and shall send the tax bills.
However, all judicial proceedings for the recovery of taxes shall be instituted by the municipalities concerned.
1969, c. 83, s. 145; 1971, c. 88, s. 21; 1983, c. 57, s. 100; 1996, c. 52, s. 61.
114. Before 1 January 1971, the Community, by by-law, shall establish a central system for making a collection roll and for billing and sending accounts of municipal taxes and determine the conditions thereof, and may fix, with the approval of the Minister, a tariff for doing so.
However, all judicial proceedings for the recovery of taxes shall be instituted by the municipalities concerned.
1969, c. 83, s. 145; 1971, c. 88, s. 21; 1983, c. 57, s. 100.
114. Before 1 January 1971, the Community, by by-law, shall establish a central system for making a collection roll and for billing and sending accounts of municipal taxes and determine the conditions thereof, and may fix, with the approval of the Minister, a tariff for doing so.
However, all judicial proceedings for the recovery of taxes, other than those of the Community, shall be instituted by the municipalities concerned.
1969, c. 83, s. 145; 1971, c. 88, s. 21.
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