C-27.1 - Municipal Code of Québec

Full text
1002. Every collection roll must contain in different columns:
(1)  the name and style of each owner who is a ratepayer entered on the valuation roll, or the word “unknown” if the proprietor is unknown;
(2)  the name and style of every occupant of a taxable immovable who is not the owner thereof, if such occupant is known, whether he is or is not entered upon the valuation roll;
(3)  the value entered on the assessment roll of the taxable immovable property of each ratepayer;
(4)  the amount of the rental paid by each tenant, or, in the case of an occupant, the rental value of the property;
(5)  the total value of the taxable property of each ratepayer;
(6)  the amount of arrears of taxes due by each ratepayer;
(7)  the amount of taxes payable by each ratepayer.
M.C. 1916, a. 711; 1979, c. 72, s. 295; 1991, c. 32, s. 177.
1002. Every collection roll must contain in different columns:
(1)  the name and style of each owner who is a ratepayer entered on the valuation roll, or the word “unknown” if the proprietor is unknown;
(2)  the name and style of every occupant of a taxable immovable who is not the owner thereof, if such occupant is known, whether he is or is not entered upon the valuation roll;
(3)  the value entered on the assessment roll of the taxable immovable property of each ratepayer;
(4)  the amount of the rental paid by each tenant, or, in the case of an occupant, the annual value of the property;
(5)  the total value of the taxable property of each ratepayer;
(6)  the amount of arrears of taxes due by each ratepayer;
(7)  the amount of taxes payable by each ratepayer.
M.C. 1916, a. 711; 1979, c. 72, s. 295.