M-41 - Act to enable municipalities to tax hospital centres and reception centres

Repealed on 21 December 1979

This document has official status.

chapter M-41

Act to enable municipalities to tax hospital centres and reception centres

Repealed, 1979, c. 72, s. 385.

1979, c. 72, s. 385.

1. In this act, the expressions “hospital centre” and “reception centre” designate a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act.

1972, c. 45, s. 1.

2. Every municipality in which there is a hospital centre may levy on that centre an annual tax of forty-five dollars per bed.

1972, c. 45, s. 2; 1975, c. 69, s. 1.

3. Every municipality in which there is a reception centre may levy on that centre an annual tax of twenty-five dollars per bed.

1972, c. 45, s. 3; 1975, c. 69, s. 2.

4. The yield of such tax shall not exceed, with respect to each of the hospital centres or reception centres liable thereto, ten per cent of all the revenue of the municipality from the general or special real estate tax and from the local improvement taxes for the last fiscal year for which its accounts have been reported on by its auditors, excluding revenue collected under this act.

1972, c. 45, s. 4.

5. The centres taxable under this act and the number of beds in these centres shall on application be indicated to the municipalities by the Minister of Social Affairs and the tax provided for in sections 2 and 3 shall only be levied according to the information so furnished.

1972, c. 45, s. 5.

6. The tax levied in accordance with this act shall, for collection purposes, be assimilated to a real estate tax levied on the immoveable upon which it is due.

1972, c. 45, s. 6.

7. This act shall have effect notwithstanding any inconsistent provision of a general law or special act governing the municipality, the hospital centre or the reception centre.

1972, c. 45, s. 7.