I-13.3 - Education Act

Section 316 Disposition versions

2019-07-01

316. Interest is payable on school taxes at the rate applicable under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002) on the day the notice required under section 303.7 is published in the Gazette officielle du Québec. The notice shall mention the applicable interest rate.

The rate applies to all taxes payable, from 1 July of the school year to which the notice referred to in the first paragraph applies.

Every tax bill shall clearly state the applicable interest rate and the fact that the rate may be changed in accordance with this section.

1988, c. 84, s. 316; 1997, c. 96, s. 114; 2019, c. 5, s. 13.

1997-12-19

316. Interest is payable on school taxes at the rate fixed by the school board.

The last rate fixed applies to any tax unpaid at the time it is fixed, from the date on which the tax became due.

Every tax bill shall set out clearly the rate of interest in force at the time the bill is sent and the fact that the interest rate may be changed without prior notice.

1988, c. 84, s. 316; 1997, c. 96, s. 114.

1989-07-01

316. School taxes bear interest at the rate fixed by the school board when it levies the tax.

1988, c. 84, s. 316.