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C-19 - Cities and Towns Act
Section 479
Disposition versions
479. The fiscal year of the municipality shall begin on 1 January and end on 31 December of each year, and the taxes and yearly assessments shall be payable, subject to Division IV of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1) which deals with the payment and refund of taxes, at the dates determined by the council.
The first paragraph applies to every municipality governed by this Act, even if a provision of its charter that came into force before 15 December 1977 repeals, replaces or amends, directly or indirectly, that paragraph. However, subject to section 3, the first paragraph does not apply to Ville de Laval.
479. The fiscal year of the municipality shall begin on 1 January and end on 31 December of each year, and the taxes and yearly assessments shall be payable, subject to Division IV of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1) which deals with the payment and refund of taxes, at the dates determined by the council.
479. The fiscal year of the municipality shall begin on the 1st of January and end on the 31st of December of each year, and the taxes and yearly assessments shall be payable at the dates determined by the council.
