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F-2.1 - Act respecting municipal taxation
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Detailled Table of Contents
- CHAPTER I INTERPRETATION AND APPLICATION
- CHAPTER II JURISDICTION
- CHAPTER III PREPARATION OF THE ROLL
- CHAPTER III.1 POWERS AND OBLIGATIONS OF THE ASSESSOR
- CHAPTER IV ASSESSOR
- CHAPTER V CONTENTS OF THE PROPERTY ASSESSMENT ROLL
- CHAPTER V.1 CONTENTS OF THE ROLL OF RENTAL VALUES
- CHAPTER VI DEPOSIT AND COMING INTO FORCE OF THE ROLL
- CHAPTER VII OWNERSHIP AND CUSTODY OF THE ROLL
- CHAPTER VIII NOTICE OF ASSESSMENT AND ACCOUNT FOR TAXES
- CHAPTER IX Repealed, 1997, c. 43, s. 262.
- CHAPTER X ADMINISTRATIVE REVIEW AND PROCEEDING BEFORE THE TRIBUNAL
- CHAPTER XI CORRECTION ex officio
- CHAPTER XII Repealed, 1997, c. 43, s. 283.
- CHAPTER XIII Repealed, 1997, c. 43, s. 283.
- CHAPTER XIV QUASHING OR SETTING ASIDE OF THE ROLL
- CHAPTER XV KEEPING THE ROLL UP TO DATE
- CHAPTER XVI Repealed, 1991, c. 32, s. 92.
- CHAPTER XVII AGREEMENTS
- CHAPTER XVIII FISCAL PROVISIONS
- DIVISION I TAXABLE IMMOVABLES
- DIVISION I.1 GRANT FOR SENIORS TO OFFSET A MUNICIPAL TAX INCREASE
- DIVISION II SPECIAL TAXATION SCHEMES
- DIVISION III BUSINESS TAX
- DIVISION III.0.1 EXEMPTION ARISING FROM RECOGNITION GRANTED BY THE COMMISSION
- DIVISION III.1 TARIFFING
- DIVISION III.2 Repealed, 2004, c. 20, s. 174.
- DIVISION III.3 Repealed, 2004, c. 20, s. 174.
- DIVISION III.4 VARIOUS GENERAL PROPERTY TAX RATES
- § 1 General powers
- § 2 Categories of immovables
- § 3 Rules relating to the establishment of rates
- A Basic rate
- B Rate specific to the category of non-residential immovables
- C Rate specific to the category of industrial immovables
- D Repealed, 2023, c. 33, s. 61.
- E Rate specific to the category of serviced vacant land
- E.1 Rate specific to the category of agricultural immovables
- E.2 Rate specific to the category of forest immovables
- F Transitional rules for certain municipalities resulting from an amalgamation
- § 4 Rules relating to the application of the rates
- § 5 Abatement in respect of certain vacancies
- § 6 Rules relating to the establishment of subcategories of immovables within the category of non-residential immovables
- § 6.1 Rules relating to the establishment of subcategories of residential immovables within the residual category
- § 7 Rules relating to the establishment of separate property tax rates for the category of non-residential immovables based on the property assessment
- DIVISION III.4.1 VARIOUS SECTORS FOR THE PURPOSES OF THE IMPOSITION OF THE GENERAL PROPERTY TAX
- § 1 Rules relating to the establishment of sectors
- § 2 Rules relating to the establishment of sectoral rates
- A Uniform sectoral rates
- B Various sectoral rates
- i General rules
- ii Rules applicable to the establishment of subcategories of immovables within the category of non-residential immovables or subcategories of residential immovables within the residual category
- iii Rules applicable to the establishment of separate property tax rates for the category of non-residential immovables based on the property assessment
- § 3 Special rules relating to the establishment of other taxes or tax credits
- DIVISION III.5 TAX ON UNSERVICED VACANT LAND
- DIVISION III.6 TAX TO FINANCE 9-1-1 EMERGENCY CENTRES
- DIVISION IV PAYMENT AND REFUND OF TAXES
- DIVISION IV.1 TAX CREDIT RELATING TO CERTAIN VACANT LAND ACQUIRED BY SUCCESSION
- DIVISION IV.2 Repealed, 1991, c. 32, s. 136.
- DIVISION IV.3 AVERAGING OF THE VARIATION IN THE TAXABLE VALUES RESULTING FROM THE COMING INTO FORCE OF A ROLL
- DIVISION IV.4 ABATEMENT OR SURCHARGE APPLICABLE TO CERTAIN PROPERTY TAXES
- DIVISION IV.5 TRANSITIONAL DIVERSIFICATION OF THE RATES OF CERTAIN REAL ESTATE TAXES
- DIVISION V PARTICIPATION OF THE GOVERNMENT
- CHAPTER XVIII.1 AGGREGATE TAXATION DATA
- CHAPTER XIX REGULATIONS
- CHAPTER XIX.1 PROCEEDINGS
- CHAPTER XX FINAL AND TRANSITIONAL PROVISIONS
- SCHEDULE A LEGISLATIVE PROVISIONS REPEALED UNDER SECTION 487
- REPEAL SCHEDULES
