D-15.1 - Act respecting duties on transfers of immovables

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20.7. Section 7 applies where, at the time of registration of the transfer, a resolution passed under section 20.1 by one, some or all of the municipalities in whose territory the immovable is situated is in force. Every such municipality having such a resolution in force is deemed to be an interested municipality.
If there is only one interested municipality, it is the sole creditor of the special duties.
If there is more than one interested municipality, the special duties shall be shared in such manner that the aliquot shares correspond to the proportion that the basis of imposition attributable to the territory of each of the interested municipalities is of the basis of imposition attributable to the aggregate of the territories of all the interested municipalities.
2000, c. 54, s. 34.