305. An immovable owned by a natural person to whom section 304 does not apply and who has elected to be taxed by a school board having jurisdiction over the territory where the immovable is situated is taxable exclusively by that school board.
An election as to the levy of school taxes shall be made by way of a notice transmitted before 1 April to every school board concerned having jurisdiction over the territory where the immovable is situated. Every person having signed a notice of dissent is deemed to have made an election in favour of the dissentient school board. The school board in whose favour the election is made must immediately, in writing, inform the municipal body which has jurisdiction over real estate assessment.
The election remains in force until the person revokes it in the manner provided in the second paragraph or until he applies for admission of one of his children to the educational services of another school board having jurisdiction over the territory where the immovable is situated.
1988, c. 84, s. 305; 1990, c. 8, s. 34.