Part 10 — Taxation Division 1 General Provisions
352 Limitation on time for starting proceedings
municipality of any money paid to the municipality, whether under
protest or otherwise, as a result of a claim by the municipality,
whether valid or invalid, for payment of taxes or tax arrears must
be started within 6 months after the payment of the money to the
municipality.
(2) If no action, suit or other proceeding is started within the
period referred to in subsection (1), the payment made to the
municipality is deemed to have been a voluntary payment.
1994 cM-26.1 s352