Tax to be paid Quarterly in advance & notice of Demand

35.(1) The rate or rates assessed shall be payable by the owner in quarterly instalments and every such instalment shall be due in the first day of the quarter in respect of which it is payable. (2) As soon as may be after any sum has become due on account of any tax, rate or fee, the Corporation shall cause to be presented to the persons liable a notice of demand in the prescribed form.