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R-20.1 - Act respecting property tax refund

Section 40
Disposition versions

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40. A person cannot validly object to the decision rendered by the Minister on the person’s application for a property tax refund or contest or appeal from that decision, if the person does not object to, file a contestation regarding or appeal from the matter in dispute in respect of the assessment made under the Taxation Act (chapter I-3), in all cases where the Minister, consequently to that dispute, also varies the amount of tax that that person is required to pay.
1979, c. 12, s. 40; 1997, c. 85, s. 411; 1999, c. 40, s. 258; 2020, c. 12, s. 140.
40. A person cannot validly object to the decision rendered by the Minister on the person’s application for a property tax refund or appeal from that decision, if the person does not object to or appeal from the matter in dispute in respect of the assessment made under the Taxation Act (chapter I-3), in all cases where the Minister, consequently to that dispute, also varies the amount of tax that that person is required to pay.
1979, c. 12, s. 40; 1997, c. 85, s. 411; 1999, c. 40, s. 258.
40. A person cannot validly object to the decision rendered by the Minister on the person’s application for a real estate tax refund or appeal from that decision, if the person does not object to or appeal from the matter in dispute in respect of the assessment made under the Taxation Act (chapter I-3), in all cases where the Minister, consequently to that dispute, also varies the amount of tax that that person is required to pay.
1979, c. 12, s. 40; 1997, c. 85, s. 411.
40. A person cannot validly object to the decision rendered by the Minister on his application for a real estate tax refund or appeal from that decision, if he does not object to or appeal from the question in dispute under the Taxation Act, in all cases where the Minister, consequently to that dispute, also varies the amount of tax that that person must pay under the Taxation Act.
1979, c. 12, s. 40.
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