F-2.1 - Act respecting municipal taxation

Full text
chapter F-2.1
Act respecting municipal taxation
MUNICIPAL TAXATIONDecember 21 1979December 21 1979
The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 55-2016 dated 3 February 2016, (2016) 148 G.O. 2 (French), 1272.
CHAPTER I
INTERPRETATION AND APPLICATION
1991, c. 32, s. 1.
1. In this Act, unless the context indicates otherwise,
building means an immovable, other than land, within the meaning of article 900 of the Civil Code;
clerk means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;
Commission means the Commission municipale du Québec;
community means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;
immovable means
(1)  an immovable within the meaning of article 900 of the Civil Code;
(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;
Minister means the Minister of Municipal Affairs and Greater Montréal;
municipal body responsible for assessment : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;
municipal service means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;
occupant means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;
owner means
(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;
(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;
(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;
(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;
person means any person, including a partnership;
property tax means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;
public body means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;
roll means the property assessment roll or the roll of rental values;
telecommunications means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;
trailer means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;
Tribunal means the Administrative Tribunal of Québec.
For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.
In the case of an immovable referred to in the first paragraph of the definition of immovable in the first paragraph and in any of paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, under paragraph 2 of that definition, only those movables referred to which ensure the utility of the immovable are to be considered as immovables, and any movables which, in the immovable, are used for the operation of an enterprise or the pursuit of activities are to remain movables.
1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37.
1.1. This Act applies in the territory of every local municipality in Québec, with the exception of Northern, Cree or Naskapi villages.
However, the exception provided in the first paragraph applies subject to section 60 of the Cree Villages and the Naskapi Village Act (chapter V-5.1) and section 237 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).
1991, c. 32, s. 3; 1996, c. 2, s. 682.
2. Unless otherwise indicated by the context, any provision of this Act which contemplates an immovable property, a movable property, a business establishment or a unit of assessment is deemed to contemplate part of such an immovable property, movable property, business establishment or unit of assessment, if only that part falls within the scope of the provision.
1979, c. 72, s. 2; 1991, c. 32, s. 4; 1999, c. 40, s. 133.
3. No suit, defence or exception founded upon the omission of any formality, even imperative, in any act of a community, municipality, school board, of one of their officers or of an assessor, shall prevail, unless the omission has caused actual prejudice or it be of a formality whose omission, according to the provisions of the law, would render null the proceeding from which it was omitted.
1979, c. 72, s. 3; 1991, c. 32, s. 5.
CHAPTER II
JURISDICTION
4. A community has jurisdiction in matters of assessment in a local municipality whose territory is included in its own.
1979, c. 72, s. 4; 1991, c. 32, s. 6.
4.1. A local municipality whose territory is included in that of the Communauté urbaine de l’Outaouais may, with the approval of the Government, pass a resolution to exclude itself from the jurisdiction of the Community.
The clerk of the municipality shall transmit a certified copy of the resolution passed pursuant to the first paragraph to the Community by bailiff or by registered or certified mail. The Minister shall inform the municipality and the Community in writing of the decision of the Government.
If the resolution is approved by the Government, the Community shall cease to have jurisdiction with regard to the municipality from 1 January following the lapse of the 12 month period following the day on which the copy of the resolution is received by the Community.
In the case provided for in the third paragraph, the municipality is not required to contribute to the payment of the expenses incurred by the Community in matters of assessment, for every fiscal year, from the first year commencing after the lapse of the 12 month period referred to in the said paragraph. However, it shall pay to the Community, where applicable, a sum to cover the expenses incurred by the latter to retain an employee whose services are no longer required as a result of a decision of the municipality, to terminate his employment, or to maintain equipment or material which, for the same reason, has become useless or superfluous.
In the case provided for in the third paragraph, the municipality shall pay to the Community its aliquot share of the expenses incurred by the latter in matters of assessment for every fiscal year prior to those referred to in the fourth paragraph.
The third paragraph does not apply if the resolution passed under the first paragraph is repealed and a certified copy of the repealing resolution is transmitted to the Community, in the manner provided for in the second paragraph, before the time limit fixed in accordance with a by-law passed under subparagraph 3 of the seventh paragraph or, failing such a by-law, before 1 January following the lapse of the 12 month period referred to in the third paragraph. The repealing resolution does not require the approval of the Government; the clerk of the municipality must, however, transmit a certified true copy of the resolution to the Minister.
The council of the Community may, by by-law:
(1)  determine rules permitting the establishment of the sum referred to in the fourth paragraph or the aliquot share referred to in the fifth paragraph;
(2)  determine the terms and conditions applicable to the payment of that sum or aliquot share, including the interest on any sum exigible;
(3)  fix the time before which a certified copy of the resolution repealing the resolution passed under the first paragraph must be transmitted to the Community, in the manner provided for in the second paragraph, in order to avoid the application of the third paragraph.
1990, c. 85, s. 112; 1991, c. 32, s. 7.
5. Subject to section 5.1, a regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own, except in the case of a municipality governed by the Cities and Towns Act (chapter C-19).
However, it has jurisdiction in respect of a municipality governed by the Cities and Towns Act whose territory is included in its own, provided the whole municipality was subject to the jurisdiction in matters of assessment of a county corporation immediately before the latter ceased to exist. It also has jurisdiction in respect of a municipality governed by that Act whose territory is included in its own under articles 678.0.1 to 678.0.4 of the Municipal Code of Québec (chapter C-27.1).
Only the representatives of local municipalities that are under the jurisdiction of the regional county municipality pursuant to the first or second paragraph are qualified to participate in the deliberations and votes of the council of the regional county municipality in the exercise of its functions in matters of assessment. Only such local municipalities shall contribute to the payment of expenses resulting from such exercise. They cannot, in respect of such functions, exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1).
1979, c. 72, s. 5; 1988, c. 76, s. 14; 1991, c. 32, s. 8; 1996, c. 2, s. 683; 2001, c. 25, s. 108.
5.1. Notwithstanding any provision of a general law or special Act and subject to the third paragraph, a regional county municipality designated as a rural regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own and for any roll subsequent to the roll in force on 1 January of the year following the date of coming into force of the order designating the regional county municipality as a rural regional county municipality.
The local municipality may not exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1) in respect of the functions relating to the exercise of that jurisdiction.
A regional county municipality referred to in the first paragraph may enter into an agreement under which it delegates to a local municipality whose territory is included in its own the exercise of its jurisdiction in matters of assessment in the territory of the local municipality. Only a local municipality that, on the day before the day fixed for the coming into force of the order designating the regional county municipality as a rural regional county municipality, is a municipal body responsible for assessment whose assessor is an officer, may be a party to such an agreement. Section 197 applies in respect of such an agreement.
2001, c. 25, s. 109.
5.2. No officer or employee of a local municipality referred to in the third paragraph of section 5.1 may be dismissed solely as a result of the loss of jurisdiction of the municipality in matters of assessment.
The clerk of such a municipality shall, in a document transmitted by the clerk to the regional county municipality, identify any officer or employee all of whose working time is devoted exclusively to matters of assessment and whose services will no longer be required because the local municipality has lost its jurisdiction with respect to that matter.
Besides identifying any officer or employee concerned, the document referred to in the second paragraph must specify the nature of the officer’s or employee’s employment relationship with the local municipality, the conditions of employment of the officer or employee, the date on which the services of the officer or employee will no longer be required and, as the case may be, the date on which the officer’s or employee’s employment relationship with the local municipality would normally have ended. Where the employment relationship results from a written contract of employment, a certified true copy of the contract must accompany the document.
The document referred to in the second paragraph shall be sent to the regional county municipality not later than 30 days before the date on which, according to the document, the services of the officer or employee identified in the document are no longer required. Different documents may be successively sent, according to the different dates on which the services of the various officers or employees identified will no longer be required.
From the date on which, according to the document, the services of the officer or employee are no longer required by the local municipality, the officer or employee shall become, without salary reduction, an officer or employee of the regional county municipality and shall retain his or her seniority and employee benefits.
An officer or employee dismissed by a local municipality referred to in the first paragraph who is not identified in a document referred to in the second paragraph may, if the officer or employee believes that the document should provide that identification, file a complaint in writing within 30 days of being dismissed with the labour commissioner general who shall designate a labour commissioner to make an inquiry and decide the complaint. The provisions of the Labour Code (chapter C-27) relating to the labour commissioner general, the labour commissioners, their decisions and the exercise of their jurisdictions shall apply, with the necessary modifications.
From the date of coming into force of the order designating a regional county municipality as a rural regional county municipality, a local municipality referred to in the first paragraph may not, without the authorization of the Minister of Municipal Affairs and Greater Montréal, increase expenditures relating to the remuneration and employee benefits of any officers or employees likely to be identified in the document referred to in the second paragraph, unless the increase results from the application of a clause of a collective agreement or a contract of employment in force on that date.
2001, c. 25, s. 109.
6. A local municipality which is not subject to the jurisdiction of a community or a regional county municipality in matters of assessment has such competence in its own regard.
A regional county municipality acting as a local municipality with respect to the unorganized territory included in its own, in accordance with the Act respecting municipal territorial organization (chapter O-9), is subject to this section and not to section 5.
1979, c. 72, s. 6; 1991, c. 32, s. 8.
7. Where, following an amalgamation or annexation, the whole territory of a local municipality ceases to be subject to the jurisdiction of a municipal body responsible for assessment and becomes subject to jurisdiction of another body, the conditions of the transfer shall be determined by mutual agreement or, failing agreement and at the request of one of the bodies, by the Commission.
1979, c. 72, s. 7; 1991, c. 32, s. 8.
8. The expenses incurred under section 4, 5 or 5.1 by a community or regional county municipality with regard to several local municipalities shall be apportioned among them in the manner provided in the Act governing them in such matter, according to the criterion it determines by by-law, which may vary according to the nature of the expenditures.
Failing such a by-law, the expenses shall be apportioned among the local municipalities in relation to their respective standardized property values, within the meaning of section 261.1, or their respective fiscal potentials, within the meaning of section 261.5, depending on whether the expenditures are those of a regional county municipality or of a community.
1979, c. 72, s. 8; 1988, c. 19, s. 256; 1991, c. 32, s. 8; 1999, c. 40, s. 133; 2001, c. 25, s. 110.
9. (Replaced).
1979, c. 72, s. 9; 1991, c. 32, s. 8.
10. (Replaced).
1979, c. 72, s. 10; 1988, c. 76, s. 15; 1991, c. 32, s. 8.
11. (Replaced).
1979, c. 72, s. 11; 1986, c. 34, s. 2; 1988, c. 76, s. 16; 1991, c. 32, s. 8.
12. (Replaced).
1979, c. 72, s. 12; 1991, c. 32, s. 8.
13. (Replaced).
1979, c. 72, s. 13; 1991, c. 32, s. 8.
CHAPTER III
PREPARATION OF THE ROLL
14. Every municipal body responsible for assessment shall cause its property assessment roll or, as the case may be, that of each local municipality in which it has jurisdiction to be drawn up by its assessor every three years and for three consecutive municipal fiscal years.
1979, c. 72, s. 14; 1988, c. 76, s. 17; 1991, c. 32, s. 9; 1999, c. 40, s. 133.
14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the property assessment roll of the municipality applies.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.
A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.
Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of a commercial development association, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the property assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be considered to be a business establishment and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.
1991, c. 32, s. 9; 1992, c. 53, s. 1; 1993, c. 43, s. 1; 1999, c. 31, s. 2; 1999, c. 40, a. 133.
CHAPTER III.1
POWERS AND OBLIGATIONS OF THE ASSESSOR
1991, c. 32, s. 9; 1998, c. 43, s. 1.
15. The assessor or his representative may, in the performance of his duties, visit and examine any property situated in the territory of the local municipality, between 8:00 a.m. and 9:00 p.m. from Monday to Saturday, except on holidays.
He must carry an identification card bearing his photograph issued or certified by the clerk of the municipal body responsible for assessment, and must show it on request.
1979, c. 72, s. 15; 1991, c. 32, s. 10; 1994, c. 30, s. 2.
16. Every owner or occupant who refuses access to any property to the assessor or his representative acting by virtue of section 15, or hinders him, without legitimate reason, is guilty of an offence and is liable to a fine of not less than $100 and not more than $50,000.
1979, c. 72, s. 16; 1990, c. 4, s. 424; 1991, c. 32, s. 11.
17. (Repealed).
1979, c. 72, s. 17; 1991, c. 32, s. 12.
18. Every owner or occupant of a property or his mandatary must produce or make available to the assessor or his representative, any information respecting the property that he requires for the performance of his duties, according as he requests him to produce it by means of a questionnaire or otherwise, or to make it available.
Every owner of a parcel of land or his mandatary must, in the same manner, where there is property on the parcel of land that must be entered on the roll in the name of its owner under Chapter V, produce or make available to the assessor or his representative any information respecting the owner of the property that he requires for the performance of his duties.
If the owner or occupant or his mandatary refuses, without valid reason, to produce or make available the information mentioned in the first and second paragraphs in compliance with the request of the assessor or his representative, or produces or makes available false information, he is guilty of an offence and liable to the fine prescribed in section 16.
1979, c. 72, s. 18; 1983, c. 57, s. 109; 1990, c. 4, s. 425; 1991, c. 32, s. 13; 1998, c. 31, s. 97.
18.1. Before 1 September of the second fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must give notice by registered mail to the owner of any immovable to which a regulation under paragraph 10 of section 262 applies, stating
(1)  that the immovable mentioned in the notice is an immovable to which the regulation applies;
(2)  the method of assessment prescribed by the regulation;
(3)  the tenor of sections 18.2 to 18.5.
Failing such notification, the method of assessment prescribed by the regulation is not mandatory.
1998, c. 43, s. 2.
18.2. Before 1 January of the first fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must communicate by registered mail to the owner to whom the notice under section 18.1 was given,
(1)  the cost new of the structures that are part of the immovable, which the assessor determines in accordance with the regulation under paragraph 10 of section 262;
(2)  the depreciation the assessor subtracts from that cost new.
The notice must break down the depreciation by specifying, where applicable, any amount resulting from physical deterioration, functional obsolescence or economic obsolescence. It must also state the quantification method used to determine each amount.
1998, c. 43, s. 2.
18.3. In the case of disagreement concerning information communicated by the assessor pursuant to section 18.2, the owner must, before 1 June of the first fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, communicate by registered mail to the assessor the information that is required under section 18.2 and that the owner wishes to have acknowledged.
1998, c. 43, s. 2.
18.4. Unless the owner has notified disagreement in accordance with section 18.3, only the information communicated by the assessor pursuant to section 18.2 shall be used for the purpose of determining the value of the structures that are part of an immovable in respect of which the method of assessment prescribed by a regulation under paragraph 10 of section 262 is mandatory.
Where the owner has notified disagreement in accordance with section 18.3, the following rules apply for the purpose of determining the value of the structures:
(1)  the assessor cannot determine a cost new greater than the cost new that was communicated or subtract an amount less than the amount specified in the breakdown communicated under section 18.2;
(2)  the owner cannot have acknowledged a cost new that is less than the cost new communicated or an amount greater than the amount specified in the breakdown.
The first and second paragraphs do not apply where, after the communication required under section 18.2 and referred to in the first paragraph, an event referred to in the second paragraph of section 46 occurs.
1998, c. 43, s. 2.
18.5. Before the deposit of the real estate assessment roll, the assessor must meet the owner to whom notice was given pursuant to section 18.1, or the owner’s mandatary, where a request to that effect is made by the owner to the assessor by registered mail before 1 June of the first fiscal year that precedes the first of the fiscal years for which the roll is drawn up.
1998, c. 43, s. 2.
CHAPTER IV
ASSESSOR
19. Every municipal body responsible for assessment whose assessor is an officer may appoint a deputy having the powers and obligations of the assessor in case of his absence or inability or refusal to act, or vacancy in the office.
1979, c. 72, s. 19; 1991, c. 32, s. 14.
20. Sections 71 to 72.3 and 73.1 of the Cities and Towns Act (chapter C‐19) apply to every assessor who is an officer of the body, subject to section 27.
1979, c. 72, s. 20; 1985, c. 27, s. 88; 1991, c. 32, s. 15; 2000, c. 54, s. 38.
21. If the assessor of the body is a partnership or a legal person, that partnership or legal person shall exercise its functions through such of its partners, directors or employees as may be designated by it from among those who meet the requirement provided in section 22.
1979, c. 72, s. 21; 1991, c. 32, s. 16; 1999, c. 40, s. 133.
22. No natural person may be the assessor of a body or an assessor’s deputy unless the person is a member of the Ordre professionnel des évaluateurs agréés du Québec.
1979, c. 72, s. 22; 1988, c. 76, s. 18; 1991, c. 32, s. 17; 1994, c. 40, s. 457; 1999, c. 90, s. 22.
23. (Repealed).
1979, c. 72, s. 23; 1994, c. 40, s. 457; 1999, c. 90, s. 23.
24. (Repealed).
1979, c. 72, s. 24; 1994, c. 40, s. 457; 1999, c. 90, s. 23.
25. (Repealed).
1979, c. 72, s. 25; 1997, c. 43, s. 258; 1999, c. 90, s. 23.
26. (Repealed).
1979, c. 72, s. 26; 1994, c. 40, s. 457; 1999, c. 90, s. 23.
27. If the assessor is an officer of the municipal body responsible for assessment, the definitive forfeiture of his right to act as an assessor for the purposes of this Act entails his dismissal.
The assessor may not file a complaint in respect of the dismissal with the labour commissioner general.
1979, c. 72, s. 27; 1991, c. 32, s. 18; 2000, c. 54, s. 39; 1999, c. 90, s. 24.
28. If the assessor is not an officer of the body and is a natural person, the forfeiture of his right to act as an assessor for the purposes of this Act terminates his contract with the body.
Where the right of an assessor to act as an assessor is only suspended, the body may terminate his contract if it considers that the assessor is no longer able to fulfil his obligations under that contract.
1979, c. 72, s. 28; 1991, c. 32, s. 19; 1999, c. 90, s. 25.
29. If the assessor of the body is a partnership or a legal person and the right of the partner, director or employee designated under section 21 to act as an assessor for the purposes of this Act is withdrawn, the contract between the body and the partnership or legal person may remain binding if another partner, director or employee then meets the requirements provided in section 22 and is designated in accordance with section 21.
1979, c. 72, s. 29; 1991, c. 32, s. 20; 1999, c. 40, s. 133; 1999, c. 90, s. 26.
30. Before assuming office, the assessor of the body shall undertake under oath before the clerk of the body to perform his duties impartially and according to law.
If the assessor is a partnership or a legal person, the undertaking shall be entered into on its behalf by the partner, director or employee designated under section 21.
1979, c. 72, s. 30; 1991, c. 32, s. 21; 1999, c. 40, s. 133.
CHAPTER V
CONTENTS OF THE PROPERTY ASSESSMENT ROLL
1991, c. 32, s. 22; 1999, c. 40, s. 133.
DIVISION I
UNITS OF ASSESSMENT
§ 1.  — General rule
31. Subject to Division IV, the immovables situated in the territory of a local municipality shall be entered on the property assessment roll.
For the purposes of this chapter, the word roll means the property assessment roll.
1979, c. 72, s. 31; 1991, c. 32, s. 23; 1999, c. 40, s. 133.
32. A building must be entered on the roll if it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination or if two years have elapsed from the beginning of the work. However, such time ceases to run in cases of irresistible force.
1979, c. 72, s. 32; 1988, c. 76, s. 19.
33. Immovables must be entered on the roll by units of assessment.
1979, c. 72, s. 33.
34. A unit of assessment consists of the greatest possible aggregate of immovables that meets the following requirements:
(1)  the parcel of land or the group of parcels of land is owned by the same owner, or the same group of owners in undivided ownership;
(2)  the parcels of land are contiguous or would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network;
(3)  if the immovables are in use, they are used for a single primary purpose; and
(4)  the immovables can normally and in the short term be transferred only as one whole and not in parts, taking into account the most probable use that may be made of them.
Where the parcel of land or group of parcels of land is not to be entered on the roll, the requirements prescribed in subparagraphs 1 and 2 of the first paragraph are met if the immovables other than the parcel of land or group of parcels of land are owned by the same owner or the same group of owners in undivided ownership and if the immovables are situated on parcels of land that are contiguous or that would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network.
1979, c. 72, s. 34; 1980, c. 34, s. 12.
35. A unit of assessment must be entered on the roll in the name of the owner of the parcel of land.
However, where the parcel of land belongs to a public body and a building owned by another person is situated thereon, the unit of assessment must be entered on the roll in the name of the owner of that building.
Where the unit of assessment does not include a parcel of land, it is entered in the name of the owner of the immoveables which comprise it.
1979, c. 72, s. 35; 1980, c. 34, s. 13.
36. If the owner in the name of whom a unit of assessment must be entered is unknown, the assessor shall make a mention of it in the roll.
If the owner is deceased and the transmission owing to death is not registered in the registry office, the unit of assessment must be entered on the roll in the name of the succession of the deceased owner.
1979, c. 72, s. 36; 1999, c. 40, s. 133.
36.1. The assessor shall, at least every nine years, verify the accuracy of the data in his possession concerning each unit of assessment.
1988, c. 76, s. 20.
§ 2.  — Railways
37. Any person who operates a railway may propose a division into units of assessment of the immovables owned by him that are situated in the territory of a local municipality. For that purpose, that person shall file in the office of the clerk of the local municipality, before 1 March preceding the deposit of the roll, a written application describing the proposed units of assessment and indicating the reasons in support of the proposal.
If the municipality does not have jurisdiction in matters of assessment, its clerk shall transmit the application to the clerk of the municipal body responsible for assessment.
If he considers it advisable, the assessor may establish the units of assessment proposed in the application, notwithstanding section 34.
1979, c. 72, s. 37; 1991, c. 32, s. 24.
§ 3.  — Vertically divided immovables
38. If an immovable is divided vertically or into several parts which do not belong to the same owner, under a deed registered in the registry office, each part under separate ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.
A building situated mainly in a part of an immovable contemplated in the first paragraph forms part of the same unit of assessment as that part.
1979, c. 72, s. 38.
39. If an immovable is subject to a surface right under a deed registered in the registry office, that part of the immovable situated under the site of the surface right constitutes a separate unit of assessment and must be entered as such on the roll in the name of the owner of that part, and that part of the immovable which constitutes the surface right and that part situated above it constitute a separate unit of assessment and must be entered as such on the roll in the name of the superficiary.
The second paragraph of section 38 applies, with the necessary modifications, to the case provided for in this section.
1979, c. 72, s. 39.
§ 4.  — Immovable that was a trailer
40. Property that was a trailer before becoming an immovable, if it is not owned by the owner of the land on which it is located, constitutes, together with the other immovables situated on the site, a separate unit of assessment entered on the roll in the name of its owner.
1979, c. 72, s. 40; 1997, c. 93, s. 115; 1998, c. 31, s. 98.
§ 5.  — Co-ownership
41. If an immovable is the subject of a declaration of co-ownership pursuant to article 1052 of the Civil Code, each of its portions under divided ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.
The share of a coproprietor in the common portions of the immovable is part of the unit of assessment constituted by his exclusive portion of the immovable.
1979, c. 72, s. 41; 1999, c. 40, s. 133.
§ 6.  — ­ Structure forming part of a wireless telecommunications system
1999, c. 31, s. 3.
41.1. The assessor may decide that the aggregate of the structures forming part of a wireless telecommunications system that are situated in the territory of the local municipality and installed in or on an immovable owned by another person constitutes a separate unit of assessment entered on the roll in the name of the operator of the system.
The assessor may also, where another unit of assessment is entered on the roll of the municipality in the name of the operator, decide that the aggregate of such structures is added to that unit or, if there are several such units, to one of them.
However, a structure installed on the land of a public body is excluded from the aggregate referred to in the first or second paragraph, provided no building other than such a structure is installed on that land.
1999, c. 31, s. 3.
DIVISION II
VALUE OF THE IMMOVABLES ENTERED ON THE ROLL
§ 1.  — General rule
42. The roll must indicate the value of each unit of assessment, on the basis of its actual value.
The values entered on the roll of a local municipality must, on the whole, tend to represent the same proportion of the actual value of the units of assessment.
No motion or action to quash or set aside the roll or any entries on the roll may be brought on the ground of a contravention of the second paragraph.
1979, c. 72, s. 42; 1983, c. 57, s. 110; 1991, c. 32, s. 160.
43. The actual value of a unit of assessment is its exchange value in the free and open market, that is, the price most likely to be paid at a sale by agreement made in the following conditions:
(1)  the vendor and the purchaser are willing, respectively, to sell and to purchase the unit of assessment, and they are not compelled to do so; and
(2)  the vendor and the purchaser are reasonably informed of the condition of the unit of assessment, of the use that can most likely be made of it and of conditions in the property market.
1979, c. 72, s. 43; 1999, c. 40, s. 133.
44. The most likely sale price of a unit of assessment that is not likely to be the subject of a sale by agreement is established by taking into account the price that its owner would be justified in paying and demanding if he were both purchaser and vendor, in the conditions set forth in section 43.
1979, c. 72, s. 44.
45. To establish the actual value of a unit of assessment, particular account must be taken of the incidence that the realization of the benefits or losses it may bring, considered objectively, may have on its most likely sale price.
1979, c. 72, s. 45.
45.1. For the purposes of sections 43 to 45, the vendor is deemed to hold all the rights of the lessee in respect of the unit of assessment.
1992, c. 53, s. 2.
46. For the purposes of establishing the actual value used as a basis for the value entered on the roll, the condition of the unit of assessment on 1 July of the second fiscal year preceding the first of the fiscal years for which the roll is made, the property market conditions on that date and the most likely use made of the unit on that date are taken into account.
However, where an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174 occurs after the date determined under the first paragraph, the condition of the unit of assessment taken into account is the condition existing immediately after the event, regardless of any change in the condition of the unit since the date determined under the first paragraph, arising from a cause other than an event referred to in the abovementioned paragraphs. The most likely use taken into account in such a case is the use inferred from the condition of the unit.
The condition of a unit includes, in addition to its physical condition, its economic and legal situation, subject to section 45.1, as well as its physical surroundings.
Where the unit for which an actual value is being established does not correspond to any unit on the roll in force on the applicable date under the first or second paragraph, the immovables that existed on that date and that form part of the unit for which the actual value is being established are deemed to have constituted the corresponding unit on that date.
For the purposes of determining market conditions on the date contemplated in the first paragraph, the information relating to transfers of ownership that have occurred before and after that date, may, in particular, be taken into account.
1979, c. 72, s. 46; 1988, c. 76, s. 21; 1991, c. 32, s. 25; 1994, c. 30, s. 3; 1996, c. 67, s. 1; 1999, c. 40, s. 133.
46.1. The assessor shall, in drawing up a roll, equilibrate the values entered on the roll.
However, in the case of a local municipality having a population of less than 5,000 inhabitants, the assessor is dispensed from such obligation if the roll in force is the result of an equilibration.
The equilibration made in preparing a new roll shall consist in adjusting all or some of the values entered on the roll in force in order to eliminate as much as possible the differences between the proportions of the actual value represented by the values entered on the roll.
1988, c. 76, s. 22; 1991, c. 32, s. 26.
§ 2.  — Railways
47. The value entered on the roll of the land forming the road bed of the railway of a railway company, except the road bed of a railway situated in a yard or building, is determined in conformity with section 48.
The road bed includes the ditches and embankments laid out on each side of the railway for the purposes of the railway.
1979, c. 72, s. 47; 1986, c. 34, s. 3; 1993, c. 43, s. 2.
48. The value entered on the roll of any land contemplated in section 47 is established by multiplying the area of the land by the rate obtained by dividing the total assessment of the other parcels of land entered on the roll on the date of deposit of the roll by the total area of the territory of the local municipality on that date.
1979, c. 72, s. 48; 1986, c. 34, s. 4; 1991, c. 32, s. 160.
49. (Replaced).
1979, c. 72, s. 49; 1986, c. 34, s. 4.
50. (Replaced).
1979, c. 72, s. 50; 1986, c. 34, s. 4.
51. (Replaced).
1979, c. 72, s. 51; 1986, c. 34, s. 4.
52. (Replaced).
1979, c. 72, s. 52; 1986, c. 34, s. 4.
53. (Replaced).
1979, c. 72, s. 53; 1986, c. 34, s. 4.
54. (Replaced).
1979, c. 72, s. 54; 1986, c. 34, s. 4.
DIVISION III
OTHER PARTICULARS
55. Whenever the law provides that only part of the value of an immovable is taxable or that it is exempt from property taxes, the roll must state the taxable value of the immovable or the fact that it is exempt, as the case may be.
All information entered pursuant to this section must be accompanied with a reference to its legislative source.
1979, c. 72, s. 55; 1994, c. 30, s. 4; 1999, c. 40, s. 133.
56. The roll shall identify every unit of assessment which is an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).
Where applicable, it shall indicate that the unit is situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).
1979, c. 72, s. 56; 1991, c. 29, s. 11; 1996, c. 26, s. 85.
57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the local municipality adopts a resolution to that effect.
For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be considered to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27; 1993, c. 78, s. 1; 1999, c. 40, s. 133.
57.1. The roll shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23 and, where applicable, specify that the third or fourth paragraph of section 244.13 or 244.25 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.
For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax or tax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax or tax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is considered to be a unit of assessment that may be subject to the surtax or tax referred to in the said paragraph.
1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 40; 2001, c. 25, s. 111.
57.1.1. The roll shall identify each unit of assessment that belongs to the group of non-residential immovables provided for in section 244.31, indicate to which of the categories provided for in section 244.32 the unit belongs and, where applicable, indicate that section 244.51 or 244.52 applies to the category.
The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that belongs to any category specified in the resolution from among the categories provided for in sections 244.34 to 244.36. If the category provided for in section 244.34 is thus specified, the roll shall indicate, where applicable, that the unit belongs to one of the classes provided for in section 244.54.
In the case of a non-taxable unit of assessment that belongs to the group referred to in the first paragraph or a category referred to in the second paragraph, the entries shall be made in respect of the unit only if
(1)  property taxes must be paid in respect of the unit pursuant to the first paragraph of section 208;
(2)  a sum to stand in lieu of property taxes must be paid in respect of the unit, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the second paragraph to be made unless it received an authenticated copy of the resolution provided for in that paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.
2000, c. 54, s. 41; 2001, c. 25, s. 112.
57.2. (Repealed).
1993, c. 78, s. 2; 2000, c. 54, s. 42; 2001, c. 25, s. 113.
57.3. (Repealed).
1993, c. 78, s. 2; 1999, c. 40, s. 133; 2000, c. 54, s. 43; 2001, c. 25, s. 113.
58. The roll must indicate the area of the land forming part of a unit of assessment.
The area of the land is established according to the indication in the cadastre.
If the area is not indicated in the cadastre or if there is a discrepancy between the cadastre and the title-deed to the land, the area is established according to the title-deed.
However, if the area actually occupied differs from that indicated in the cadastre or title-deed, the area actually occupied prevails.
The area of any land established under this section is valid only for the purposes of its assessment under this Act, and the measurements necessary for that purpose are not subject to the requirements of the Act respecting land survey (chapter A-22).
1979, c. 72, s. 58.
59. (Repealed).
1979, c. 72, s. 59; 1997, c. 96, s. 184.
60. (Repealed).
1979, c. 72, s. 60; 1980, c. 16, s. 91; 1987, c. 57, s. 799.
60.1. (Repealed).
1980, c. 16, s. 91; 1987, c. 57, s. 799.
61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of the immovables forming a unit of assessment subject to the fifth paragraph of section 244.11 or 244.23, the roll shall make no distinction between the non-residential or residential immovables subject to the first paragraph of the said section and residential immovables not subject to the said paragraph.
In the case of the immovables forming a unit of assessment subject to section 244.32, the roll shall make no distinction between the immovables that are non-residential immovables within the meaning of that section and those that are not. In the case of the immovables forming a unit that belongs to several categories provided for in sections 244.33 to 244.36, the roll shall make no distinction between the immovables that are specific to each category.
1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6; 2000, c. 54, s. 44; 2001, c. 25, s. 114.
62. The roll must contain any other particular required by the regulation made pursuant to paragraph 1 of section 263.
1979, c. 72, s. 62.
DIVISION IV
IMMOVABLES NOT ENTERED ON THE ROLL
63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  land forming the object of a claim or of timber limits, township reserves, forests in the domain of the State, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immoveable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C‐37.2).
However, the following must be entered on the roll:
(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.
A structure intended to lodge persons, shelter animals or store things, that is situated in a special forest reserve and that belongs to the Société des établissements de plein air du Québec or is administered or managed by the Société, is not a structure to which subparagraph 4 of the first paragraph applies. The site of such a structure is not a site to which subparagraph 3 of that paragraph applies.
1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133; 2000, c. 54, s. 45.
64. An immovable contemplated in the first paragraph of section 63 must be entered on the roll if it is occupied by a person other than a public body. That person is deemed to be the owner of the immovable.
The first paragraph does not apply in the case where the immovable thus occupied is contemplated in subparagraph 3 or 4 of the first paragraph of section 63.
Where land constitutes both the road bed of the railway of a railway company and the bed of a public road or of works forming part thereof that is under the administration or management of a public body, the land is considered to be the latter and is deemed to be neither occupied nor used by the railway company. Section 47 does not apply to such land.
1979, c. 72, s. 64; 1993, c. 43, s. 4.
64.1. The structural members of wharves or port facilities to which the regulation under paragraph 12 of section 262 applies that belong to a public body are not to be entered on the roll.
2000, c. 54, s. 46.
65. The following immovables are not to be entered on the roll:
(1)  machines, apparatus and their accessories, other than those of an oil refinery, which are used or intended for purposes of industrial production or agricultural operations;
(1.1)  machines, apparatus and their accessories which are used or intended for the purpose of the abatement or control of pollution, within the meaning of the Environment Quality Act (chapter Q‐2), that may result from industrial production or for the purpose of monitoring such pollution;
(2)  mobile equipment mainly used for industrial or transport purposes, or intended for that use;
(3)  a mineral substance in natural deposit of such size, composition and in such location as to allow reasonable hope of extracting therefrom, at present or in the future, products which may be sold at a profit;
(4)  galeries, shafts, excavations, tunnels, or the equipment of underground or open mines;
(5)  reserves of raw materials in peat‐bogs, quarries and sandpits;
(6)  a railway, including a railway situated in a yard or building where the undertaking is VIA Rail Canada Inc., the Canadian National Railway Company (C.N.) or Canadian Pacific Limited (C.P. Rail), bridge, tunnel, fence or other works forming part thereof, intended for the operation of a railway undertaking, except the land forming the bed of such an immovable and a structure intended to lodge persons, shelter animals or store things;
(7)  a dam, embankment, a flume or other works intended for driving timber or for conveying timber to a mill or a wood processing plant;
(8)  an access road to forest or mining operations.
In addition to land and land development works, subparagraph 1 or 1.1 of the first paragraph does not apply
(1)  to structures intended to lodge persons, shelter animals or store things;
(2)  to concrete foundations supporting or intended to support property;
(3)  to an immovable mainly used or mainly intended to ensure the usefulness of another immovable that must be entered on the roll.
A mechanical or electrical system integrated into a structure intended to lodge persons, shelter animals or store things does not form part of that structure and may be subject, as the case may be, to subparagraph 1 or 1.1 of the first paragraph or to subparagraph 3 of the second paragraph.
Where only part of an immovable falls within the scope of subparagraph 1 or 1.1 of the first paragraph, section 2 does not apply; in such a case, the whole immovable is excluded from the roll, if it falls mainly within the scope of such subparagraph; if not, the whole immovable is entered on the roll.
1979, c. 72, s. 65; 1980, c. 11, s. 130; 1987, c. 64, s. 336; 1991, c. 29, s. 12; 1991, c. 32, s. 31; 1993, c. 43, s. 5; 1993, c. 78, s. 4; 1998, c. 31, s. 99; 2000, c. 19, s. 28; 2000, c. 54, s. 47.
65.1. Immovables situated within the battery limits of an oil refinery, with the exception of the land, land development works, structures intended to lodge persons, shelter animals or store things and sites in or on which property is or will be located shall not be entered on the roll.
1991, c. 32, s. 32.
66. The immovables forming part of a system of gas distribution to Québec consumers are not to be entered on the roll.
Any structure forming part of the system which is used or intended to be used to lodge persons, shelter animals or store things is, however, to be entered on the roll.
The second paragraph does not apply to an underground gallery, an access shaft or a gas storage installation. It does not apply, either, to a conduit and its accessories, except a conduit designed for pressures of 7,000 kilopascals or more.
Where the land which forms the site of one element of the system belongs to a person other than the person who operates the system, its value is reduced in proportion to the right held by the operator of the system. The value of that right is not added to the value of the immovables of the person who operates the system.
The first four paragraphs do not apply in respect of a system of gas distribution where the link between the structures forming part of the system and the immovables of consumers is effected essentially by means of vehicle transport.
1979, c. 72, s. 66; 1980, c. 34, s. 15; 1995, c. 73, s. 1; 1997, c. 93, s. 116.
67. The structures forming part of a telecommunications system other than a television, radio or wireless telecommunication system are not to be entered on the roll.
The second and fourth paragraphs of section 66 apply, with the necessary modifications, to the case provided for in this section.
However, conduits, underground galleries, access shafts or other structures that exclusively house apparatus or installations, together with their accessories, actually used in the operation of the system, except a switching station, are not to be entered on the roll.
1979, c. 72, s. 67; 1980, c. 11, s. 131; 1980, c. 34, s. 16; 1997, c. 92, s. 20.
68. Structures forming part of a system of production, transmission or distribution of electric power and any accessory works are not to be entered on the roll.
Dams and power plants and any accessory works are not to be entered on the roll.
A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.
Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to a structure that is part of the system.
Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.
The fourth paragraph of section 66 applies to the case provided for in this section.
Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.
1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4.
68.1. (Repealed).
1986, c. 34, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 48.
DIVISION V
SCHEDULE TO THE ROLL
1991, c. 32, s. 33.
69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises that the Commission has delimited pursuant to the third paragraph of section 243.2. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E‐15.1).
Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non‐residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.
For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be considered to be a taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.
The roll of a local municipality which adopts a resolution to that effect shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. A municipality having adopted a resolution under the first paragraph that is in force may not adopt the resolution provided for in this paragraph. A municipality whose roll does not include an abridged schedule may not, for the purposes of the fiscal years for which the roll applies, impose the surtax on non-residential immovables provided for in section 244.11.
The fourth and fifth paragraphs of section 57.1.1 apply, with the necessary modifications, to the resolution provided for in the first or fourth paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.
1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 49; 2001, c. 25, s. 115.
CHAPTER V.1
CONTENTS OF THE ROLL OF RENTAL VALUES
1991, c. 32, s. 33.
DIVISION I
BUSINESS ESTABLISHMENTS
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.1. Every business establishment situated in the territory of a local municipality shall be entered on the roll of rental values of the municipality.
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.2. Every unit of assessment which must be entered on the property assessment roll in which a person carries on an activity mentioned in section 232 and by reason of which the person may be required to pay the business tax referred to in the said section, or by reason of which a sum in lieu of such tax must be paid either by the Government in accordance with the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries, is a business establishment.
However, where such an activity is carried on in a part of the unit forming the object of a lease, or in several parts forming the objects of separate leases, each part constitutes a business establishment distinct from the remainder of the unit.
A unit made up solely of the road bed of a railway to which section 47 applies is not a business establishment. Notwithstanding section 2, this paragraph applies only to a whole unit.
1991, c. 32, s. 33; 1993, c. 43, s. 6; 1999, c. 40, s. 133.
69.3. Each business establishment shall be entered in the name of the person who carries on the activity referred to in section 69.2.
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.4. The assessor must, at least once every three years, verify the accuracy of the information in his possession concerning each business establishment.
However, in the case of a local municipality having a population of less than 5,000 inhabitants, he shall do so at least once every six years.
1991, c. 32, s. 33; 1999, c. 40, s. 133.
DIVISION II
RENTAL VALUE OF ESTABLISHMENTS
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.5. The roll shall indicate the rental value of each business establishment.
The rental value shall be established on the basis of the gross annual rent that would most likely be obtained under a lease renewable from year to year, according to market conditions, including property taxes or sums in lieu thereof and the operating expenses of the unit of assessment or, as the case may be, of that part of the unit represented by the business establishment and excluding the price or value of services other than those relating to the immovable.
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:
(1)  “roll” means the roll of rental values;
(2)  “value” means the rental value;
(3)  “unit of assessment” means the business establishment;
(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;
(5)  “price” and “sale price” mean the annual rent;
(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;
(7)  “vendor” means the lessor;
(8)  “purchaser” means the lessee;
(9)  “sell” means to lease;
(10)  “purchase” means to rent;
(11)  in section 46, the reference to paragraphs 6 to 8, 12, 12.1, 18 and 19 of section 174 is a reference to paragraph 6 of section 174.2.
1991, c. 32, s. 33; 1994, c. 30, s. 7; 1996, c. 67, s. 2; 1999, c. 40, s. 133.
DIVISION III
OTHER PARTICULARS
1991, c. 32, s. 33.
69.7. The roll of rental values shall identify each business establishment in respect of which a sum in lieu of the business tax must be paid, either by the Government under the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries.
For the purposes of any provision of an Act or a statutory instrument, such a business establishment and its rental value shall be deemed to be non-taxable, subject to the second paragraph of section 253.34.
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.7.1. The roll of rental values shall indicate, where applicable, that a business establishment is subject to the third or fourth paragraph of section 232.
1993, c. 43, s. 7; 1999, c. 40, s. 133; 2000, c. 54, s. 50.
69.8. The roll of rental values shall contain any other particular required by a regulation made under paragraph 1 of section 263.
1991, c. 32, s. 33.
CHAPTER VI
DEPOSIT AND COMING INTO FORCE OF THE ROLL
70. The assessor shall sign the roll and, on or after 15 August preceding the first fiscal year for which the roll is made but not later than the following 15 September, he shall deposit it at the office of the clerk of the local municipality. If, at the time of the deposit of the roll, no unit of assessment identified in accordance with section 57.1 includes separate premises of which the owner or occupant is a person entitled to a subsidy under section 244.20 which are required to be entered on the abridged schedule appended to the roll pursuant to the fourth paragraph of section 69, a blank abridged schedule shall be deposited.
If the assessor is a partnership or a legal person, its representative designated under section 21 shall sign the roll.
1979, c. 72, s. 70; 1988, c. 76, s. 23; 1991, c. 32, s. 34; 1992, c. 53, s. 4; 1999, c. 40, s. 133.
71. The municipal body responsible for assessment may, where the roll cannot be deposited before 16 September, defer the deposit to such later date as it fixes, which shall in no case be later than the ensuing 1 November.
The clerk of the body shall, as soon as possible after the passing of the resolution that fixes the deadline for deposit, transmit a certified copy thereof to the Minister.
1979, c. 72, s. 71; 1983, c. 57, s. 111; 1988, c. 76, s. 24; 1991, c. 32, s. 35; 1999, c. 59, s. 35.
72. If the roll is not deposited in accordance with section 70 or 71, the roll in force on 31 December preceding the first fiscal year for which the new roll should have been made shall become the roll of the local municipality for that fiscal year.
In such a case, the assessor is required to draw up a new roll for the next two fiscal years and deposit it in accordance with section 70 or 71.
If the roll referred to in the second paragraph is not so deposited, the first paragraph again applies and the assessor is required to draw up a new roll for the last fiscal year in the three-year cycle and deposit it in accordance with section 70 or 71.
If the roll referred to in the third paragraph is not thus deposited, the roll in force on 31 December preceding the fiscal year for which the new roll should have been made shall become the roll of the municipality for that fiscal year.
1979, c. 72, s. 72; 1988, c. 76, s. 25; 1991, c. 32, s. 36.
72.1. The following fiscal years shall be considered to be the third year of application of a roll:
(1)  every fiscal year for which a roll applies which is in addition to those for which it was made in accordance with section 14, 14.1 or 183;
(2)  the second fiscal year for which a roll made under the second paragraph of section 72 applies;
(3)  the fiscal year for which a roll made under the third paragraph of section 72 applies.
1988, c. 76, s. 26; 1991, c. 32, s. 36; 1999, c. 40, s. 133.
73. Within fifteen days after the roll has been deposited, the clerk of the local municipality shall give notice that the roll has been deposited in his office and that any person may examine it there.
1979, c. 72, s. 73; 1987, c. 68, s. 77; 1991, c. 32, s. 160.
74. The notice provided for in section 73 must also mention the period during which an application for review under Division I of Chapter X may be filed in respect of the roll, the place where the application must be filed and the manner for filing.
1979, c. 72, s. 74; 1982, c. 63, s. 193; 1988, c. 76, s. 27; 1996, c. 67, s. 3.
74.1. During the three months preceding the beginning of each of the second and third fiscal years to which a roll applies, the clerk of the local municipality shall give a notice that mentions the period during which an application for review under Division I of Chapter X, on the ground that the assessor did not make an alteration to the roll that he ought to have made pursuant to section 174 or 174.2, may be filed in respect of the roll, the place where the application must be filed and the manner for filing.
Notwithstanding paragraph 3 of section 72.1, the first paragraph of this section does not apply in cases where the roll applies to only one fiscal year.
1988, c. 76, s. 28; 1991, c. 32, s. 37; 1996, c. 67, s. 4.
75. The clerk of the local municipality shall post up in his office the notice provided for by section 73 or 74.1 and publish it in a newspaper circulated in the territory of the municipality.
1979, c. 72, s. 75; 1988, c. 76, s. 29; 1991, c. 32, s. 160.
76. The roll comes into force at the beginning of the first fiscal year for which it is made or, in the case of a roll deposited under the third paragraph of section 72, at the beginning of the fiscal year for which it is made.
The roll remains in force for any fiscal period for which it is made, even if it is the subject of an application for review, a proceeding before the Tribunal, a proposal for a correction or a petition to have it set aside or quashed in whole or in part, subject to section 183.
1979, c. 72, s. 76; 1988, c. 76, s. 30; 1991, c. 32, s. 38; 1996, c. 67, s. 5; 1997, c. 43, s. 259.
77. Between the deposit and the coming into force of the roll, it may be used to fix any tax rate, prepare any budget and take any other step which must or may be taken in advance as regards the fiscal period in which the roll comes into force.
During the same time, the roll may be altered in accordance with section 174 or 174.2, in addition to the case provided for in section 174.1, but such an alteration has effect only from the coming into force of the roll.
1979, c. 72, s. 77; 1988, c. 76, s. 31; 1991, c. 32, s. 39.
CHAPTER VII
OWNERSHIP AND CUSTODY OF THE ROLL
78. The roll is the property of the local municipality for which it is made.
The documents gathered or prepared by the assessor for the preparation or updating of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. The municipal body responsible for assessment is the custodian of such documents, for the benefit of their owner, and shall decide where they must be kept.
For the purposes of this chapter, the word document includes a track, a tape, a disk, a cassette or other data carrier and the data it contains. The ownership or the custody of such a document entails for the body or the municipality the right to obtain, without cost, from the assessor and any other person who has entered data therein, all the information necessary to have access to the data and to be able to transcribe it on a conventional document; that right does not, however, include the right to obtain the software without cost.
1979, c. 72, s. 78; 1983, c. 57, s. 112; 1991, c. 32, s. 40.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133.
80. The Minister may, without cost, obtain from the clerk of the local municipality a copy of or an extract from the roll in force or the roll preceding the latter.
He may also commission a person to examine or obtain a copy of any document contemplated in the second paragraph of section 78 and prepared by the assessor, and require that person to report to him on his findings. The person holding the document shall present and exhibit it or give a copy thereof without cost to the mandatary of the Minister ordering him to do so.
1979, c. 72, s. 80; 1991, c. 32, s. 160.
80.1. In the case of a document contemplated in the third paragraph of section 78, the right of the Minister or his mandatary to obtain a copy of it without cost does not apply to the data carrier itself, but to the transcription onto a conventional document of the data it contains and that are the object of the request of the Minister or his mandatary. The right of the Minister or his mandatary to consult such a document applies, at his option, to the data carrier or to the transcription; in the first case, the Minister is entitled to obtain without cost all the information necessary to have access to the data contained on the data carrier; that right does not, however, include the right to obtain the software without cost.
The right of an owner, an occupant, a person having filed an application for review or a person having brought a proceeding before the Tribunal to consult such a document applies only to the transcription of the data contained on the data carrier and that are contemplated in the second paragraph of section 79.
1983, c. 57, s. 113; 1991, c. 32, s. 42; 1996, c. 67, s. 7; 1997, c. 43, s. 261; 1997, c. 93, s. 118.
80.2. The assessor must, within 30 days after the deposit of the roll, send to the Minister of Municipal Affairs and Greater Montréal, free of charge, any extract from the roll containing an entry used for calculating a sum payable by the Government under any of sections 210, 254 and 257.
The assessor must, within the same time limit, send to the Minister of Agriculture, Fisheries and Food, free of charge, any extract from the roll relating to a unit of assessment including an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is situated within an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).
Such an extract may be sent in the form of an authenticated copy or any other document, depending on what is more convenient for the Minister concerned and the assessor.
1991, c. 32, s. 43; 1994, c. 30, s. 8; 1996, c. 26, s. 85; 1999, c. 43, s. 13.
CHAPTER VIII
NOTICE OF ASSESSMENT AND ACCOUNT FOR TAXES
81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made or, where the unit of assessment is a unit of assessment referred to in the second paragraph of section 80.2, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.
The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.
Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.
The notice must comply with the regulation made under paragraph 2 of section 263 and the content of the account may not be different from the content prescribed by the regulation. The notice and the account may be contained in a single document.
The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.
1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133; 1999, c. 90, s. 27; 2001, c. 25, s. 116.
82. Where the community has jurisdiction over the billing and sending of the tax accounts of the local municipality, the secretary or the treasurer of the community shall carry out the functions assigned to the clerk of the local municipality under section 81.
During the application of an agreement under which the municipality, in accordance with the first paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of assessment notices and tax accounts, the functions provided for in section 81 shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.
1979, c. 72, s. 82; 1991, c. 32, s. 45; 1994, c. 30, s. 10.
83. Where the budget of the local municipality is adopted after the beginning of the fiscal year, the date of 1 March provided for in section 81 is replaced for that fiscal year, with respect to the sending of the notice and of the account, by the date corresponding to the sixtieth day following the adoption of the budget.
If the notice and the account cannot be sent within the prescribed time, the local municipality or, as the case may be, the community or the other municipality having jurisdiction referred to in section 82 shall fix the date before which the notice and the account must be sent. As soon as possible after the passing of the resolution by which the municipality or the community fixes that date, the clerk of the municipality or of the community shall transmit a certified copy thereof to the Minister.
1979, c. 72, s. 83; 1984, c. 38, s. 154; 1991, c. 32, s. 46; 1995, c. 34, s. 76.
CHAPTER IX
Repealed, 1997, c. 43, s. 262.
1997, c. 43, s. 262.
84. (Repealed).
1979, c. 72, s. 84; 1997, c. 43, s. 262.
85. (Repealed).
1979, c. 72, s. 85; 1996, c. 67, s. 9; 1997, c. 43, s. 262.
86. (Repealed).
1979, c. 72, s. 86; 1994, c. 30, s. 11.
87. (Repealed).
1979, c. 72, s. 87; 1997, c. 43, s. 262.
88. (Repealed).
1979, c. 72, s. 88; 1982, c. 63, s. 194; 1991, c. 32, s. 47; 1997, c. 43, s. 262.
89. (Repealed).
1979, c. 72, s. 89; 1994, c. 30, s. 12; 1997, c. 43, s. 262.
90. (Repealed).
1979, c. 72, s. 90; 1994, c. 30, s. 13; 1997, c. 43, s. 262.
91. (Repealed).
1979, c. 72, s. 91; 1994, c. 30, s. 14; 1997, c. 43, s. 262.
92. (Repealed).
1979, c. 72, s. 92; 1994, c. 30, s. 15.
93. (Repealed).
1979, c. 72, s. 93; 1994, c. 30, s. 15.
94. (Repealed).
1979, c. 72, s. 94; 1997, c. 43, s. 262.
95. (Repealed).
1979, c. 72, s. 95; 1997, c. 43, s. 262.
96. (Repealed).
1979, c. 72, s. 96; 1992, c. 61, s. 306; 1997, c. 43, s. 262.
97. (Repealed).
1979, c. 72, s. 97; 1997, c. 43, s. 262.
98. (Repealed).
1979, c. 72, s. 98; 1994, c. 30, s. 16.
99. (Repealed).
1979, c. 72, s. 99; 1994, c. 30, s. 16.
100. (Repealed).
1979, c. 72, s. 100; 1982, c. 63, s. 195; 1988, c. 76, s. 32; 1991, c. 32, s. 48; 1994, c. 30, s. 17; 1997, c. 43, s. 262.
101. (Repealed).
1979, c. 72, s. 101; 1994, c. 30, s. 18; 1997, c. 43, s. 262.
102. (Repealed).
1979, c. 72, s. 102; 1994, c. 30, s. 19.
103. (Repealed).
1979, c. 72, s. 103; 1997, c. 43, s. 262.
104. (Repealed).
1979, c. 72, s. 104; 1997, c. 43, s. 262.
105. (Repealed).
1979, c. 72, s. 105; 1994, c. 30, s. 20; 1997, c. 43, s. 262.
106. (Repealed).
1979, c. 72, s. 106; 1997, c. 43, s. 262.
107. (Repealed).
1979, c. 72, s. 107; 1997, c. 43, s. 262.
108. (Repealed).
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33; 1991, c. 32, s. 49; 1994, c. 30, s. 21; 1997, c. 43, s. 262.
109. (Repealed).
1979, c. 72, s. 109; 1983, c. 55, s. 161; 1994, c. 30, s. 22; 1997, c. 43, s. 262.
110. (Repealed).
1979, c. 72, s. 110; 1982, c. 63, s. 197; 1988, c. 76, s. 34; 1991, c. 32, s. 50; 1994, c. 30, s. 23; 1997, c. 43, s. 262.
111. (Repealed).
1979, c. 72, s. 111; 1994, c. 30, s. 24; 1997, c. 43, s. 262.
112. (Repealed).
1979, c. 72, s. 112; 1997, c. 43, s. 262.
113. (Repealed).
1979, c. 72, s. 113; 1997, c. 43, s. 262.
114. (Repealed).
1979, c. 72, s. 114; 1982, c. 63, s. 198; 1988, c. 76, s. 35; 1991, c. 32, s. 51; 1997, c. 43, s. 262.
115. (Repealed).
1979, c. 72, s. 115; 1997, c. 43, s. 262.
116. (Repealed).
1979, c. 72, s. 116; 1994, c. 30, s. 25; 1997, c. 43, s. 262.
117. (Repealed).
1979, c. 72, s. 117; 1997, c. 43, s. 262.
118. (Repealed).
1979, c. 72, s. 118; 1982, c. 63, s. 199; 1988, c. 76, s. 36; 1991, c. 32, s. 52; 1997, c. 43, s. 262.
119. (Repealed).
1979, c. 72, s. 119; 1997, c. 43, s. 262.
120. (Repealed).
1979, c. 72, s. 120; 1982, c. 63, s. 200; 1988, c. 76, s. 37; 1991, c. 32, s. 53; 1997, c. 43, s. 262.
121. (Repealed).
1979, c. 72, s. 121; 1988, c. 21, s. 66; 1994, c. 30, s. 26; 1997, c. 43, s. 262.
122. (Repealed).
1979, c. 72, s. 122; 1994, c. 30, s. 27; 1997, c. 43, s. 262.
123. (Repealed).
1979, c. 72, s. 123; 1994, c. 30, s. 28; 1997, c. 43, s. 262.
CHAPTER X
ADMINISTRATIVE REVIEW AND PROCEEDING BEFORE THE TRIBUNAL
1996, c. 67, s. 10; 1997, c. 43, s. 263.
DIVISION I
ADMINISTRATIVE REVIEW
1996, c. 67, s. 10.
124. A person having an interest in contesting the correctness, existence or absence of an entry on the roll relating to a property owned by himself or another person, may file an application for review in that regard with the municipal body responsible for assessment.
Such a person may in particular,
(1)  contest the entry of a property that is not an immovable that is to be entered on the roll, or the omission of a property that is such an immovable;
(2)  contest the correctness, existence or absence of an entry contemplated in section 55;
(3)  demand the uniting of several immovables into a single unit of assessment, or the division of a unit of assessment into several units.
A person bound to pay tax or compensation to the local municipality or school board which uses the roll is deemed to have an interest as required in this section.
However, no application for review may be filed with regard to the schedule to the roll provided for in section 69.
During the time that an agreement entered into under section 196.1 is effective, all applications for review in respect of property situated in the territory of a local municipality with which the agreement was entered into must be filed with that municipality.
1979, c. 72, s. 124; 1991, c. 32, s. 54; 1996, c. 67, s. 11.
125. No local municipality, municipal body responsible for assessment or school board may file an application for review regarding a property not entered on the roll in its name unless the application is based on a question of law.
1979, c. 72, s. 125; 1991, c. 32, s. 55; 1996, c. 67, s. 12.
126. The Minister of Municipal Affairs and Greater Montréal may file an application for review with regard to an entry used for calculating a sum payable by the Government under any of sections 210, 254 and 257.
The Minister of Agriculture, Fisheries and Food may file an application for review with regard to an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.
1979, c. 72, s. 126; 1980, c. 34, s. 20; 1991, c. 32, s. 56; 1994, c. 30, s. 29; 1996, c. 67, s. 13; 1999, c. 43, s. 13.
127. (Repealed).
1979, c. 72, s. 127; 1991, c. 29, s. 13.
128. The application for review must state briefly the grounds invoked and the conclusions sought.
1979, c. 72, s. 128; 1996, c. 67, s. 14.
129. The application for review must be made on the form prescribed by regulation under paragraph 2 of section 263, otherwise it is deemed not to have been filed.
1979, c. 72, s. 129; 1982, c. 63, s. 201; 1996, c. 67, s. 15.
130. The application for review must be filed before 1 May following the coming into force of the roll.
1979, c. 72, s. 130; 1988, c. 76, s. 38; 1996, c. 67, s. 16.
131. Where, under section 83, the notice of assessment for the fiscal year in which the roll comes into force is sent after the last day of February of that fiscal year, the application for review must be filed before the expiry of 60 days from that sending.
1979, c. 72, s. 131; 1983, c. 57, s. 114; 1988, c. 76, s. 39; 1995, c. 34, s. 77; 1996, c. 67, s. 17.
131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs and Greater Montréal receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.
If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of property taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.
1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133; 1999, c. 43, s. 13.
131.2. An application for review may be filed at any time in the course of a fiscal year in which an event justifying an alteration to the roll under section 174 or 174.2 occurs or in the course of the following fiscal year where the assessor fails to make the alteration.
1988, c. 76, s. 41; 1991, c. 32, s. 58; 1996, c. 67, s. 19.
132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs and Greater Montréal or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13.
133. Where, in accordance with section 183, a new roll is deposited to replace a roll quashed or set aside as a whole, an application for review regarding the new roll must be filed within 60 days from the sending to the addressee, in accordance with subparagraph 3 of the third paragraph of section 183, of the notice of assessment or, in the case of an application under section 126, within 60 days from the receipt by the Minister of Municipal Affairs and Greater Montréal or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll sent in accordance with the said subparagraph.
1979, c. 72, s. 133; 1980, c. 11, s. 132; 1983, c. 57, s. 115; 1991, c. 32, s. 60; 1994, c. 30, s. 32; 1996, c. 67, s. 21; 1999, c. 43, s. 13.
134. Where the clerk sends the notice of assessment tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the business establishment indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or business establishment whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.
1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22; 1999, c. 40, s. 133.
134.1. Where, by reason of circumstances of irresistible force, an application for review could not be filed within the time applicable under sections 130 to 134, the application may be filed within 60 days after those circumstances cease to exist.
1996, c. 67, s. 22.
135. The filing of an application for review is effected by the filing of the form referred to in section 129, duly filled out, at the office of the municipal body responsible for assessment or of the local municipality, as the case may be, or at any other location determined by the body or municipality. The filing of the application may also be effected by the sending of the form, duly filled out, by registered mail to the body or municipality; in such a case, the application is deemed to have been filed on the day of its sending.
The sum of money determined by the by-law passed by the body under section 263.2 must be included with the form, otherwise the application is deemed not to have been filed.
If an application for review concerns two or more units of assessment or business establishments, one application per unit of assessment or business establishment is deemed to have been filed.
The personnel on duty at a location at which an application for review is filed must assist a person who requires it in filling out the form and in computing the sum of money that must accompany the application.
1979, c. 72, s. 135; 1982, c. 2, s. 89; 1982, c. 63, s. 202; 1991, c. 32, s. 62; 1992, c. 53, s. 5; 1994, c. 30, s. 33; 1996, c. 67, s. 22; 1999, c. 40, s. 133.
135.1. If an application for review is filed pursuant to an agreement entered into under section 196.1 with a local municipality that does not have jurisdiction over assessment, the clerk shall send the form, any sum of money included therewith and any other accompanying documents to the municipal body responsible for assessment.
1996, c. 67, s. 22.
136. The clerk of the municipal body responsible for assessment with whom an application for review has been filed or to whom the form has been sent pursuant to section 135.1, shall as soon as possible send the form and other accompanying documents, if any, to the assessor.
Other than in the case where the application was filed with the local municipality or where the local municipality is the applicant, the clerk of the municipal body shall send a copy of the form and accompanying documents, if any, to the municipality.
1979, c. 72, s. 136; 1991, c. 32, s. 63; 1994, c. 30, s. 34; 1996, c. 67, s. 22.
137. If the applicant is not the person in whose name the unit of assessment or business establishment concerned in the application for review is entered on the roll, the clerk of the municipal body responsible for assessment shall send a copy of the form to that person as soon as possible.
1979, c. 72, s. 137; 1991, c. 32, s. 64; 1994, c. 30, s. 35; 1996, c. 67, s. 22; 1999, c. 40, s. 133.
138. (Repealed).
1979, c. 72, s. 138; 1991, c. 32, s. 65; 1996, c. 67, s. 23.
138.1. The clerk of the municipal body responsible for assessment shall inform the Minister of Municipal Affairs and Greater Montréal of every application for review which, in the event of an alteration to the roll in favour of the applicant, would have the effect of requiring the Government to pay an amount under section 210, 254 or 257 in respect of the property concerned in the application.
The clerk shall inform the Minister of Agriculture, Fisheries and Food of any application for review which, in the event of an alteration to the roll in favour of the applicant, would cause a unit of assessment to become subject to the second paragraph of section 80.2 or would cause a change in the proportion of the taxable value of the unit represented by the taxable value of the agricultural operation described in that paragraph.
1986, c. 34, s. 7; 1991, c. 29, s. 14; 1991, c. 32, s. 66; 1994, c. 30, s. 36; 1996, c. 67, s. 24; 1999, c. 43, s. 13.
138.2. The clerk of the municipal body responsible for assessment shall, where an application for review seeks to have a third person entered on the roll as a lessee or occupant, inform that third person of the application.
1996, c. 67, s. 25; 2000, c. 54, s. 51.
138.3. The assessor seized of an application for review shall assess the merits of the contestation. The assessor shall, within the time limit prescribed in the second or third paragraph, as the case may be, make a written proposal to the applicant to alter the roll or inform the applicant in writing, giving the reasons for the decision, that no alteration will be proposed.
Where an application for review must be filed before 1 May following the coming into force of the roll, the assessor shall comply with the first paragraph on or before the following 1 September.
In every other case, the assessor shall comply with the first paragraph on or before the later of 1 September following the coming into force of the roll and the date occurring four months after the date of the filing of the application for review.
The municipal body responsible for assessment may, before 15 August of the year following the coming into force of the roll, extend the time limit of 1 September prescribed in the second paragraph until the following 1 November or, where the local municipality consents thereto, until a date not later than the following 1 April.
The clerk of the body must, as soon as possible, give notice of the extension in writing to the Tribunal and to the persons having filed an application for review referred to in the second paragraph and to whom one of the writings required under the first paragraph has not been sent. However, the clerk need not notify those persons if the form they used pursuant to section 129 for the filing of their application for review contained the information concerning the extension.
1996, c. 67, s. 25; 1999, c. 31, s. 4.
138.4. The applicant may, where the applicant has not brought a proceeding under section 138.5, enter into an agreement with the assessor on an alteration to the roll.
The agreement may be entered into
(1)  on or before the thirtieth day following the sending by the assessor of the writing required under the first paragraph of section 138.3 ;
(2)  before the expiry of the applicable time limit for the sending of the writing required under the first paragraph of section 138.3, if the assessor has not sent the writing within that time limit.
The agreement must be in writing and specify the date from which the alteration to the roll resulting from the agreement is to have effect.
An agreement entered into after the expiry of the time limit set out in the second paragraph is null.
1996, c. 67, s. 25; 1997, c. 43, s. 264; 1999, c. 31, s. 4.
DIVISION II
PROCEEDINGS BEFORE THE TRIBUNAL
1996, c. 67, s. 25; 1997, c. 43, s. 265.
138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.
If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:
(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;
(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;
(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;
(4)  the Minister of Municipal Affairs and Greater Montréal, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;
(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.
A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.
A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following
(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;
(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;
(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;
(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.
Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.
1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52.
138.6. (Repealed).
1996, c. 67, s. 25; 1997, c. 43, s. 267.
138.7. (Repealed).
1996, c. 67, s. 25; 1997, c. 43, s. 267.
138.8. (Repealed).
1996, c. 67, s. 25; 1997, c. 43, s. 267.
138.9. In addition to the applicant, the following persons are parties to the dispute before the Tribunal by the sole fact of the filing of the motion:
(1)  the local municipality;
(2)  the municipal body responsible for assessment;
(3)  the person in whose name the unit of assessment or business establishment concerned in the motion is entered on the roll;
(4)  the Minister of Municipal Affairs and Greater Montréal in a case described in the first paragraph of section 138.1;
(5)  the Minister of Agriculture, Fisheries and Food in a case described in the second paragraph of section 138.1;
(6)  the person that the motion seeks to have entered on the roll as lessee or occupant of the unit of assessment.
1996, c. 67, s. 25; 1997, c. 43, s. 268; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 53.
138.10. The secretary of the Tribunal shall send a copy of the motion and of the accompanying documents, if any, to the assessor and to the parties to the dispute other than the applicant.
1996, c. 67, s. 25; 1997, c. 43, s. 269.
139. (Repealed).
1979, c. 72, s. 139; 1988, c. 76, s. 42; 1991, c. 32, s. 67; 1997, c. 43, s. 270.
140. The vice-president responsible for the immovable property division of the Tribunal may ask the assessor to make a study of the entries or omissions referred to in the motion and to send to the Tribunal and to the parties a report containing the details of the assessment and, if it is contested, a reply to the reasons for the contestation and the conclusion that he recommends.
The vice-president may request that the applicant transmit a report explaining the reasons for his contestation to the Tribunal, the assessor and to the other parties.
The vice-president shall fix a time limit for the transmission of the report which must be of not less than 30 days, unless otherwise agreed by the person required to transmit the report.
1979, c. 72, s. 140; 1988, c. 76, s. 43; 1991, c. 32, s. 68; 1994, c. 30, s. 37; 1997, c. 43, s. 271.
141. Except with the agreement of the parties, a hearing shall not take place unless a written notice from the Tribunal has been handed in person or mailed to the parties, at least 30 days previously.
However, the Tribunal may summarily find for the applicant on the statement of his motion and give notice of its decision to the parties, if the assessor so recommends with the agreement of the parties other than the applicant and if none of the parties sends a notice of disagreement with the recommendation to the Tribunal, upon the expiry of 30 days from the sending of a notice by the Tribunal to the parties stating the assessor’s recommendation and the proposed decision.
Where such is the case, the council of the municipal body responsible for assessment or of the local municipality may delegate to the executive or administrative committee the authority to express such agreement or disagreement.
1979, c. 72, s. 141; 1980, c. 34, s. 21; 1982, c. 63, s. 203; 1988, c. 76, s. 44; 1991, c. 32, s. 69; 1994, c. 30, s. 38; 1996, c. 67, s. 26; 1997, c. 43, s. 272.
142. The assessor may delegate one of his assistants to replace him as a witness.
1979, c. 72, s. 142; 1994, c. 30, s. 39; 1996, c. 67, s. 27; 1997, c. 43, s. 273.
142.1. The applicant is not required to appear or be represented by his attorney at the hearing where he has filed in the record a written acceptance of the assessor’s recommendation.
1985, c. 27, s. 89; 1997, c. 43, s. 274.
143. The Tribunal shall not alter, add or strike out an entry if its correctness, existence or absence has not been the subject of a proceeding heard before it.
1979, c. 72, s. 143; 1997, c. 43, s. 275.
144. The Tribunal is not bound to alter, add or strike out an entry unless the error or irregularity found might cause actual prejudice.
1979, c. 72, s. 144; 1997, c. 43, s. 276.
145. To decide if actual prejudice is caused for the purposes of section 144, the whole unit of assessment or business establishment must be taken into account.
1979, c. 72, s. 145; 1991, c. 32, s. 70; 1999, c. 40, s. 133.
146. Section 145 does not apply where an error or irregularity affects a part of the unit of assessment that is subject to a taxation scheme separate from that applicable to the remainder of the unit of assessment.
1979, c. 72, s. 146.
147. Where the Tribunal, on deciding a proceeding regarding the value entered on the roll of a unit of assessment or business establishment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment or business establishment that it has established in accordance with sections 43 to 46 or 69.5 and 69.6 by the factor of the roll determined under section 264 for the first fiscal year for which the roll applies, subject to sections 47 and 48.
For the purposes of this section, the Tribunal may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45; 1991, c. 32, s. 71; 1997, c. 43, s. 277; 1999, c. 40, s. 133.
147.1. The Tribunal shall specify the date on which any alteration it decides to make to the roll takes effect.
1988, c. 76, s. 46; 1997, c. 43, s. 278.
148. Unless the Tribunal decides otherwise for special reasons and subject to section 148.3, the losing party shall pay the costs of the adverse party in accordance with the tariff determined by regulation of the Government pursuant to section 92 of the Act respecting administrative justice (chapter J-3).
1979, c. 72, s. 148; 1997, c. 43, s. 279.
148.1. The costs awarded to a party by the Tribunal shall, on a written application of the party, be taxed by the secretary of the Tribunal upon two days’ notice to the other party.
A party may, within 10 days from the decision of the secretary, contest the decision by means of a notice in writing to the secretary, before the member of the Tribunal who presided over the hearing.
1997, c. 43, s. 279.
148.2. Witnesses, advocates, stenographers, stenotypists and persons recording and transcribing the depositions have a recourse for their taxed costs against the party retaining their services and, if the adverse party, on a decision of the Tribunal, is bound to pay the costs, against the latter party as well. The former party has a right of subrogation against the latter.
1997, c. 43, s. 279.
148.3. Except for a motion relating to a unit of assessment or a business establishment whose property value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the only costs the applicant may be bound to pay upon a decision of the Tribunal under section 148 are those of stenography, stenotyping or the recording of the depositions and any transcription thereof.
1997, c. 43, s. 279; 1999, c. 40, s. 133.
149. As soon as possible after the Tribunal makes its decision, the secretary shall send a certified true copy thereof to the parties and to the school board concerned.
1979, c. 72, s. 149; 1991, c. 32, s. 72; 1994, c. 30, s. 40; 1997, c. 43, s. 280.
150. (Replaced).
1979, c. 72, s. 150; 1991, c. 32, s. 73; 1994, c. 30, s. 40.
CHAPTER XI
CORRECTION ex officio
151. Between the date of the deposit of the roll and the next 1 May, the assessor may, ex officio, propose to the person in whose name the unit of assessment or place of business concerned is entered on the roll that an entry on the roll be altered or struck out or that an entry be added to the roll, including an entry contemplated in the second paragraph of section 124.
However, no such proposal may be made with regard to the schedule to the roll provided for in section 69.
1979, c. 72, s. 151; 1991, c. 32, s. 74; 1996, c. 67, s. 28.
152. (Repealed).
1979, c. 72, s. 152; 1996, c. 67, s. 29.
153. A proposal for a correction shall be made by the sending of a notice in writing that sets forth the proposed correction, the right provided in section 154, the manner in which the right may be exercised and how the time in which it may be exercised is established.
A copy of the notice shall be sent to any person who, under section 179 or 180, would be entitled to receive the certificate of alteration or a copy of the notice of alteration if the proposed alteration were made.
1979, c. 72, s. 153; 1982, c. 2, s. 90; 1988, c. 84, s. 614; 1991, c. 32, s. 75; 1994, c. 30, s. 41; 1996, c. 67, s. 30.
154. Every person referred to in any of sections 124 to 126 may file an application for review in respect of the proposal, as if such correction were an entry on or an omission from the roll, before the later of the following eventualities:
(1)  the expiry of the time allowed, referred to in section 130, and
(2)  the expiry of 60 days after the sending of the notice provided for in section 153 or, in the case of an application under section 126, the expiry of 60 days after the receipt by the Minister of Municipal Affairs and Greater Montréal or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.
1979, c. 72, s. 154; 1991, c. 29, s. 15; 1991, c. 32, s. 76; 1994, c. 30, s. 42; 1996, c. 67, s. 31; 1999, c. 43, s. 13.
155. If, at the expiry of the time allowed under section 154, no application for review has been filed under that section, the assessor shall correct the roll in conformity with his proposal.
The assessor may, with the written consent of any person to whom the notice or a copy of the notice provided for in section 153 must be sent, correct the roll before the expiry of the time allowed, in conformity with the assessor’s proposal.
Notwithstanding section 154, no application for review in respect of a proposal may be filed from the day on which the assessor corrects the roll pursuant to the second paragraph.
1979, c. 72, s. 155; 1996, c. 67, s. 32; 1999, c. 90, s. 28.
156. At the request of the local municipality, the vice-president responsible for the immovable property division of the Tribunal may, between the date on which the roll is deposited and the end of the period to which it applies, demand that the assessor submit to the Tribunal a substantiated report on the correctness, existence or absence of any entry on the roll.
The assessor shall send his report to the Tribunal, to the clerk of the local municipality and the clerk of the municipal body responsible for assessment, within 60 days from the demand.
Within the same time, the assessor may, on the basis of his report, make a proposal under section 151, in which case sections 153 to 155 apply.
1979, c. 72, s. 156; 1988, c. 76, s. 47; 1991, c. 32, s. 77; 1994, c. 30, s. 43; 1996, c. 67, s. 33; 1997, c. 43, s. 281.
157. The assessor shall not propose a correction in respect of an entry on or an omission from the roll which is the subject of an application for review or of a motion before the Tribunal.
However, if the motion is withdrawn before the Tribunal renders a decision on it, the assessor may within 60 days of the withdrawal, propose a correction in respect of the entry or omission.
1979, c. 72, s. 157; 1980, c. 34, s. 22; 1988, c. 21, s. 66; 1996, c. 67, s. 34; 1997, c. 43, s. 282.
157.1. The assessor shall not propose a correction in order to make an alteration to the roll that he may make pursuant to any provision of Chapter XV other than paragraph 1 of section 174 or of section 174.2.
1982, c. 63, s. 204; 1991, c. 32, s. 78; 1996, c. 67, s. 35.
CHAPTER XII
Repealed, 1997, c. 43, s. 283.
1988, c. 21, s. 66; 1997, c. 43, s. 283.
158. (Repealed).
1979, c. 72, s. 158; 1988, c. 21, s. 66; 1997, c. 43, s. 283.
159. (Repealed).
1979, c. 72, s. 159; 1980, c. 34, s. 23.
160. (Repealed).
1979, c. 72, s. 160; 1988, c. 21, s. 66; 1997, c. 43, s. 283.
160.1. (Repealed).
1982, c. 63, s. 205; 1997, c. 43, s. 283.
161. (Repealed).
1979, c. 72, s. 161; 1988, c. 21, s. 66; 1997, c. 43, s. 283.
162. (Repealed).
1979, c. 72, s. 162; 1988, c. 21, s. 66; 1994, c. 30, s. 44; 1997, c. 43, s. 283.
163. (Repealed).
1979, c. 72, s. 163; 1997, c. 43, s. 283.
164. (Repealed).
1979, c. 72, s. 164; 1994, c. 30, s. 45; 1997, c. 43, s. 283.
165. (Repealed).
1979, c. 72, s. 165; 1988, c. 21, s. 66; 1997, c. 43, s. 283.
166. (Repealed).
1979, c. 72, s. 166; 1997, c. 43, s. 283.
167. (Repealed).
1979, c. 72, s. 167; 1982, c. 63, s. 206; 1988, c. 21, s. 66; 1997, c. 43, s. 283.
168. (Repealed).
1979, c. 72, s. 168; 1988, c. 21, s. 66; 1997, c. 43, s. 283.
169. (Repealed).
1979, c. 72, s. 169; 1988, c. 76, s. 48; 1994, c. 30, s. 46; 1997, c. 43, s. 283.
CHAPTER XIII
Repealed, 1997, c. 43, s. 283.
1997, c. 43, s. 283.
170. (Repealed).
1979, c. 72, s. 170; 1988, c. 21, s. 66; 1988, c. 76, s. 49; 1994, c. 30, s. 47; 1997, c. 43, s. 283.
CHAPTER XIV
QUASHING OR SETTING ASIDE OF THE ROLL
171. The roll or any entry on the roll may be quashed by means of a motion to quash, in conformity with the Act governing the interested local municipality.
On pain of dismissal, a motion to quash must be brought,
(1)  where it concerns the whole roll, before 1 May following the deposit of the roll;
(2)  where it concerns an entry which has not been altered, before 1 May following the deposit of the roll, or before the sixty-first day after the sending, for the fiscal year during which the roll comes into force, of the notice of assessment setting forth such entry, whichever comes later;
(3)  where it concerns an entry which has been altered in accordance with section 174 or 174.2, before 1 May following the deposit of the roll, or before the sixty-first day after the sending of the notice setting forth the alteration, whichever comes later.
1979, c. 72, s. 171; 1991, c. 32, s. 79; 1996, c. 5, s. 77.
172. Section 171 does not exclude a recourse under article 33 of the Code of Civil Procedure (chapter C-25), but that recourse cannot be exercised after the expiry of a period of one year beginning from the expiry of the period allowed by the second paragraph of section 171.
This section applies in respect of a collection roll.
1979, c. 72, s. 172; 1994, c. 30, s. 48.
172.1. Notwithstanding sections 171 and 172, none of the recourses provided for therein may be exercised in respect of the schedule to the roll provided for in section 69 or in respect of any of the entries made therein.
1991, c. 32, s. 80.
173. Where an entry becomes the subject of both a proceeding before the Tribunal and an action or motion to quash or set aside, the Tribunal may, on the application of a party, suspend any proceedings before it until judgment on the action or motion to quash or set aside has become res judicata.
1979, c. 72, s. 173; 1988, c. 37, s. 1; 1997, c. 43, s. 284.
CHAPTER XV
KEEPING THE ROLL UP TO DATE
174. The assessor shall alter the property assessment roll
(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to give effect to a change of owner of an immovable;
(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;
(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;
(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;
(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;
(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;
(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;
(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;
(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;
(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;
(12.1)  to reflect a change in situation that, under section 34, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;
(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;
(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third or fourth paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;
(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :
(a)  becomes or ceases to be subject to section 57.1.1;
(b)  changes category from among the categories provided for in section 244.32;
(c)  becomes or ceases to be subject to section 244.51 or 244.52;
(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;
(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;
(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;
(15)  (paragraph repealed);
(16)  to correct a clerical error, a miscalculation or any other material error;
(17)  (paragraph repealed);
(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;
(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;
(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.
1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54.
174.1. The assessor may, before the roll comes into force, make alterations to the schedule provided for in section 69 even if not as part of an updating under section 174.
Such an alteration shall come into force at the same time as the roll.
1991, c. 32, s. 82.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his proposal for a correction, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a business establishment unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be business establishment that is to be entered thereon or that a property not entered on the roll has become such a business establishment;
(5)  to take account of the fact that a business establishment has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a business establishment resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a business establishment;
(8)  to correct an error in writing or in calculation or another clerical error;
(9)  (paragraph repealed).
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119; 1999, c. 40, s. 133; 2000, c. 54, s. 55.
174.3. The fact that an event referred to in section 174 or 174.2 occurred before 1 July of the second fiscal year preceding the fiscal year during which the roll comes into force does not free the assessor from his obligation to alter the roll if, notwithstanding sections 46 and 69.6, the roll does not reflect the condition of the unit of assessment or of the business establishment on that date, having regard to the event.
For the purposes of sections 174 and 174.2, a thing does not cease to be unduly omitted or unduly entered on the roll for the sole reason that the obligation to enter on or withdraw the thing from the roll did not exist at the time of the establishment of the roll or was unknown to the assessor.
1994, c. 30, s. 51; 1999, c. 40, s. 133; 2001, c. 25, s. 117.
175. In the event of an alteration referred to in paragraph 2, 4, 6, 7, 8, 12, 18 or 19 of section 174 or paragraph 2, 3, 4 or 6 of section 174.2, the assessor shall make a new assessment of the unit of assessment or business establishment concerned. He shall do likewise in the event of an alteration referred to in paragraph 1 of either of the said sections, if the proposal for a correction so provides. The same rule applies in the case of an alteration referred to in another paragraph of section 174, where a unit of assessment is changed as a result of such alteration.
Division II of Chapter V or V.1 applies in determining the new value to be entered.
The entry of the new value under this section is part of the alteration contemplated in section 174 or 174.2.
1979, c. 72, s. 175; 1980, c. 34, s. 25; 1982, c. 63, s. 208; 1988, c. 76, s. 51; 1991, c. 32, s. 83; 1994, c. 30, s. 52; 1996, c. 67, s. 38; 1999, c. 40, s. 133.
176. The assessor shall make any alteration contemplated in section 174, 174.1 or 174.2 by means of a certificate signed by him. If the assessor is a partnership or legal person, its representative designated under section 21 shall sign the certificate.
The signature may be printed, lithographed or engraved on the certificate.
1979, c. 72, s. 176; 1991, c. 32, s. 84; 1999, c. 40, s. 133.
177. The alterations made under section 174 or 174.2 take effect as follows:
(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;
(2)  (subparagraph replaced);
(3)  (subparagraph repealed);
(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;
(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:
(a)  that on which the event occurred which is the ground for the alteration, and
(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;
(6)  (subparagraph repealed);
(7)  (subparagraph repealed).
Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2 to give effect to a decision of the Commission respecting a recognition giving rise to a property tax or business tax exemption, the effective date of the alteration is the date the recognition comes into force or ceases to be in force, according to the decision.
Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 and 20 of section 174 or paragraph 5 of section 174.2 to give effect to the beginning or end of an exemption provided for in section 210 or the obligation to pay a sum under that section, the effective date of the alteration is the date of that beginning or end.
The date on which the alteration made under subparagraph d of paragraph 13.1.1 of section 174 has effect may be fixed as the first day of the fiscal year following the fiscal year in which the event occurred that is the ground for the alteration.
1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186; 2000, c. 54, s. 56; 2001, c. 25, s. 118.
178. Where an alteration made under section 174 or 174.2 takes effect from a date preceding the coming into force of the roll, the assessor shall alter the roll in force on that date by means of a separate certificate.
Where the alteration of the preceding roll entails the entering of a new value, the value shall be determined according to Division II of Chapter V or V.1, as if the alteration had been made when the roll was in force.
1979, c. 72, s. 178; 1988, c. 76, s. 53; 1991, c. 32, s. 86; 1994, c. 30, s. 54.
179. The assessor shall send his certificate, after signing it, to the clerk of the local municipality concerned.
1979, c. 72, s. 179; 1991, c. 32, s. 160.
180. After having received the certificate, the clerk of the local municipality shall send a notice of alteration to the person in whose name the property concerned is entered on the roll, or was entered thereon immediately before the alteration.
Where applicable, the notice shall set forth the right referred to in section 181, specify how the time in which it may be exercised is established and, in the case of the right to file an application for review, specify the manner in which the right may be exercised.
The clerk shall send a copy of the notice to the school board concerned and to the municipal body responsible for assessment. He shall send a copy of the notice to the person who, as a result of the alteration, has been entered on the roll as lessee or occupant of the unit of assessment.
He shall send to the Minister of Municipal Affairs and Greater Montréal a copy of the notice of every alteration concerning an entry used in calculating a sum payable by the Government under any of sections 210, 254 and 257. The clerk shall send to the Minister of Agriculture, Fisheries and Food a copy of the notice of any alteration concerning a unit of assessment referred to in the second paragraph of section 80.2.
During the application of an agreement under which the municipality, in accordance with the second paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of notices of the alteration of the roll, the functions provided for in this section shall be exercised by the clerk or assessor of the local municipality or municipal body responsible for assessment to which the delegation has been made.
1979, c. 72, s. 180; 1982, c. 2, s. 92; 1988, c. 84, s. 616; 1991, c. 32, s. 87; 1994, c. 30, s. 55; 1996, c. 67, s. 39; 1999, c. 43, s. 13; 2000, c. 54, s. 57.
181. An application for review may be filed or an action to quash or set aside may be brought with regard to an alteration made under section 174 or 174.2, within the time limit provided for in section 132, paragraph 3 of the second paragraph of section 171 or the first paragraph of section 172, as the case may be.
However, no application for review may be filed with regard to an alteration made under paragraph 1 of section 174 or 174.2. In addition, no application for review or motion to quash or set aside may be filed or brought in respect of an alteration to the schedule to the property assessment roll provided for in section 69.
1979, c. 72, s. 181; 1991, c. 32, s. 88; 1996, c. 67, s. 40; 1999, c. 40, s. 133.
182. The assessor shall alter the roll to make it comply
(1)  with an agreement entered into under section 138.4, as soon as possible after the agreement is entered into;
(2)  with a decision of the Tribunal, as soon as possible after the decision becomes executory;
(3)  with a judgment rendered following a decision of the Tribunal, as soon as possible after the judgment has become res judicata.
He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.
An alteration referred to in the first paragraph has effect from the date fixed in the agreement, the decision or the judgment, as the case may be. An alteration referred to in the second paragraph has effect from the date fixed in the judgment or, failing that, from the date of coming into force of the roll.
Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section. If the alteration results from an agreement entered into under section 138.4, the notice of alteration referred to in section 180 shall set forth the right to bring a proceeding under the second paragraph of section 138.5 and shall indicate the manner in which the right may be exercised and how the time in which it may be exercised is established.
1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56; 1996, c. 67, s. 41; 1997, c. 43, s. 287.
183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2)  (subparagraph repealed);
(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs and Greater Montréal or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13.
184. After a roll has been altered under section 174, 174.2 or 182 or a new roll has been deposited under section 183, the collection roll must, if necessary, be altered or prepared again accordingly.
1979, c. 72, s. 184; 1991, c. 32, s. 91.
CHAPTER XVI
Repealed, 1991, c. 32, s. 92.
1991, c. 32, s. 92.
185. (Repealed).
1979, c. 72, s. 185; 1982, c. 63, s. 210; 1988, c. 76, s. 55; 1991, c. 32, s. 92.
186. (Repealed).
1979, c. 72, s. 186; 1982, c. 63, s. 211; 1988, c. 76, s. 56; 1991, c. 32, s. 92.
187. (Repealed).
1979, c. 72, s. 187; 1991, c. 32, s. 92.
188. (Repealed).
1979, c. 72, s. 188; 1991, c. 32, s. 92.
189. (Repealed).
1979, c. 72, s. 189; 1991, c. 32, s. 92.
190. (Repealed).
1979, c. 72, s. 190; 1991, c. 32, s. 92.
191. (Repealed).
1979, c. 72, s. 191; 1991, c. 32, s. 92.
192. (Repealed).
1979, c. 72, s. 192; 1991, c. 32, s. 92.
193. (Repealed).
1979, c. 72, s. 193; 1991, c. 32, s. 92.
193.1. (Repealed).
1985, c. 27, s. 92; 1991, c. 32, s. 92.
194. (Repealed).
1979, c. 72, s. 194; 1991, c. 32, s. 92.
CHAPTER XVII
AGREEMENTS
195. Two municipal bodies responsible for assessment may enter into an agreement under which one delegates to the other the exercise of its jurisdiction in such matters.
1979, c. 72, s. 195; 1991, c. 32, s. 93.
196. Two local municipalities or municipal bodies responsible for assessment may enter into an agreement under which one party delegates to the other the exercise of its jurisdiction in matters concerning the sending of notices of assessment and tax accounts or concerning the collection of taxes.
They may enter into such an agreement relating to jurisdiction in matters concerning the sending of notices of alteration of the roll.
1979, c. 72, s. 196; 1991, c. 32, s. 93; 1994, c. 30, s. 58.
196.1. A municipal body responsible for assessment may enter into an agreement with a local municipality in respect of which the body has jurisdiction in matters of assessment providing that every application for review under Division I of Chapter X that relates to property situated in the territory of the municipality is to be filed with the municipality.
1996, c. 67, s. 43.
197. An agreement contemplated in any of sections 195 to 196.1 must indicate the period for which it is valid; failing that indication, the agreement is valid for one fiscal period only.
An agreement contemplated in the first paragraph must provide the terms and conditions of the apportionment of the expenses arising therefrom.
1979, c. 72, s. 197; 1996, c. 67, s. 44.
198. (Repealed).
1979, c. 72, s. 198; 1991, c. 32, s. 94; 1996, c. 27, s. 148.
198.1. The parties to an agreement contemplated in any of sections 195 to 196.1 may provide therein that any other local municipality or any other municipal body responsible for assessment, as the case may be, may join the agreement.
An agreement which provides that it may be joined must determine, or provide a mechanism for determining, all or part of the conditions of joining. Such conditions are effective notwithstanding any inconsistent provision of any general or special Act.
A municipality or a body, as the case may be, by resolution of its council, may join an agreement which provides therefor, on the conditions determined by or pursuant to the agreement.
The municipality or body becomes a party to the agreement once the resolution for joining has received every required approval. It immediately sends a copy of the resolution to the other parties. The agreement is then deemed amended accordingly.
1982, c. 63, s. 212; 1991, c. 32, s. 95; 1996, c. 67, s. 45.
199. No officer or employee of a local municipality or municipal body responsible for assessment who devotes his working time exclusively to a matter contemplated in any of sections 195 to 196.1 may be dismissed for the sole reason that the exercise of jurisdiction has been delegated under that section.
1979, c. 72, s. 199; 1991, c. 32, s. 96; 1996, c. 67, s. 46.
200. If a local municipality or a municipal body responsible for assessment that has delegated the exercise of its jurisdiction under any of sections 195 to 196.1 dismisses an officer or employee referred to in section 199, the resolution dismissing the officer or employee shall be served on the officer or employee in the same manner as a summons under the Code of Civil Procedure (chapter C‐25).
A person who believes he has been dismissed solely as a result of the delegation may, within 30 days following service of the resolution, file a complaint in writing with the labour commissioner general who shall appoint a labour commissioner to make an inquiry and decide the complaint.
The provisions of the Labour Code (chapter C‐27) respecting the labour commissioner general, the labour commissioners, their decisions and the exercise of their jurisdiction, and section 100.12 of the Code apply with the necessary modifications, except sections 15 to 19 and 118 to 137.
Where the labour commissioner considers that an officer or employee has been dismissed solely as a result of the delegation, the labour commissioner may
(1)  order the municipality or municipal body responsible for assessment to reinstate the officer or employee;
(2)  order the municipality or municipal body responsible for assessment to pay to the officer or employee an indemnity up to a maximum equivalent to the salary the officer or employee would normally have received had there been no such dismissal;
(3)  render any other decision the labour commissioner believes fair and reasonable, taking into account all the circumstances of the matter, and in particular order the municipality or municipal body responsible for assessment to pay to the officer or employee compensation up to a maximum equivalent to the amount the officer or employee disbursed to exercise the recourse.
The decision of the labour commissioner must state the grounds on which it is based and be rendered in writing. The decision shall bind both the municipality or municipal body responsible for assessment and the officer or employee.
The labour commissioner must file the original of the decision at the office of the labour commissioner general.
The clerk shall send forthwith a true copy of the decision to the parties.
1979, c. 72, s. 200; 1988, c. 21, s. 66; 1991, c. 32, s. 97; 1996, c. 67, s. 47; 2000, c. 54, s. 58.
201. Where an officer or employee contemplated in section 199 who is employed by a party to an agreement entered into under any of sections 195 to 196.1 becomes an employee of another party pursuant to such agreement, his accumulated social benefits may be transferred at his request, on the conditions fixed by the Régie des rentes du Québec.
The social benefits provided for in the first paragraph include those accumulated in an account, a fund or a plan administered by the employer, by the employer and the employees or by a third person on behalf of the municipal officers or employees.
1979, c. 72, s. 201; 1991, c. 32, s. 98; 1996, c. 67, s. 48.
202. This chapter applies notwithstanding any inconsistent provision of a general law or special Act.
1979, c. 72, s. 202.
CHAPTER XVIII
FISCAL PROVISIONS
DIVISION I
TAXABLE IMMOVABLES
§ 1.  — Rule
203. An immovable entered on the property assessment roll is taxable and its taxable value is that entered on the roll under sections 42 to 48, unless the law provides that only a part of that value is taxable.
1979, c. 72, s. 203; 1986, c. 34, s. 11; 1991, c. 32, s. 99; 1999, c. 40, s. 133.
§ 2.  — Exceptions
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable belonging to the State;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), to a regional health and social services board within the meaning of that Act or to a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non‐profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119.
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word person includes the Crown, the State and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 of section 204 unless the reference specifically mentions that paragraph.
In any provision that establishes a rule applicable to an immovable or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes the person holding a permit referred to in paragraph 14 or 15 of that section only if the immovable to which the provision applies is the immovable mentioned in the permit and is exempt from property tax.
1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 60.
204.1. An immovable belonging to a person referred to in any paragraph of section 204 that is used by another person referred to in that section remains exempt from taxation and contemplated in the paragraph. The same rule applies if the paragraph requires the immovable to be used for a certain purpose and it is used for another purpose mentioned in that section.
However, an immovable belonging to a religious institution is considered contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.
1980, c. 34, s. 28; 1982, c. 63, s. 213; 1994, c. 30, s. 61; 1999, c. 40, s. 133.
204.2. (Repealed).
1985, c. 27, s. 93; 1986, c. 34, s. 13; 1991, c. 32, s. 160; 2000, c. 54, s. 61.
205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10 and 11 of section 204.
However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of
(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment ;
(2)  land that is the site of a structure referred to in subparagraph 1.
Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.
The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.
The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, a. 133.
205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 10 or 11 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the general property tax rate if it is less than 0.006 or, if not, the greater of half that tax rate and 0.006.
The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the general property tax rate or 0.01.
The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 4 of section 204 or in respect of an immovable referred to in paragraph 5 of that section that is not a regional park, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed
(1)  in the case of an immovable referred to in paragraph 5 of section 204 and described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3;
(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 4 or 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232 or the surtax or tax on non-residential immovables imposed under section 244.11 or 244.23.
In the case where the municipality avails itself of the power provided for in section 244.29:
(1)  a reference to the general property tax rate, in the first two paragraphs of this section, is a reference to the basic rate provided for in section 244.38;
(2)  for the purpose of establishing the maximum amount applicable under subparagraph 2 of the third paragraph of this section, where the specific general property tax rate that would be applicable to the immovable, were it taxable, exceeds the basic rate provided for in section 244.38, any amounts that exceed what would be payable if the basic rate were applicable shall be excluded from the amounts derived from the tax.
1999, c. 31, s. 6; 2000, c. 54, s. 62.
206. A local municipality and the owner of an immovable referred to in any of paragraphs 4, 5 or 10 to 12 of section 204 and situated in the territory of the local municipality may enter into an agreement by virtue of which the owner binds himself to pay a sum of money to the municipality as a consideration for the municipal services provided to his immovable.
1979, c. 72, s. 206; 1991, c. 32, s. 102; 1995, c. 73, s. 4; 1999, c. 31, s. 7.
207. (Repealed).
1979, c. 72, s. 207; 1980, c. 34, s. 29; 1982, c. 63, s. 214.
208. Where an immovable that is not taxable under paragraph 1 or 1.1 of section 204 is occupied by a person other than a person referred to in that section or a corporation that is a mandatary of the State, the property taxes to which that immovable would be subject without that exemption are levied on the lessee or, if there is no lessee, on the occupant, and are payable by the lessee or occupant.
Where an immovable contemplated in another paragraph of section 204, except paragraph 10, is occupied by a person other than a person referred to in that section, it becomes taxable and the property taxes to which it is subject are levied on the lessee or, if there is no lessee, on the occupant, and are payable by the lessee or occupant.
The immovable is entered in the name of the person who must pay the property tax.
Where the value of a part of an immovable referred to in any of paragraphs 1.2 and 13 to 17 of section 204 that is occupied by a person other than a person referred to in that section or, as the case may be, the total value of the aggregate of those parts is less than the lesser of $50 000 and the amount equal to 10 % of the value of the immovable, the second and third paragraphs of this section do not apply, notwithstanding section 2, to such a part.
Where the value of an immovable referred to in paragraph 3 of section 204 and occupied by a person other than a person mentioned in that section is less than $50,000, the second and third paragraphs of this section do not apply to that immovable. The same applies, notwithstanding section 2, where the value of the part so occupied of an immovable referred to in that paragraph is less than that amount.
For the purposes of the first three paragraphs, a person residing in a dwelling is not deemed to be the lessee of the dwelling or to occupy it and the person who administers the dwelling but does not reside in it is deemed to occupy it.
Notwithstanding the first or second paragraph, where recognition has been granted under the second paragraph of section 243.3 and is in force in respect of the immovable, the recognized lessee or occupant is exempt from the payment of property taxes.
1979, c. 72, s. 208; 1980, c. 34, s. 30; 1982, c. 63, s. 215; 1986, c. 34, s. 14; 1988, c. 76, s. 59; 1994, c. 30, s. 62; 1996, c. 67, s. 50; 1999, c. 40, s. 133; 2000, c. 54, s. 63.
208.1. (Repealed).
1985, c. 27, s. 94; 1991, c. 32, s. 160; 1994, c. 30, s. 63; 2000, c. 54, s. 64.
209. (Repealed).
1979, c. 72, s. 209; 1985, c. 27, s. 95; 1991, c. 32, s. 103; 2000, c. 54, s. 64.
209.1. (Repealed).
1980, c. 34, s. 31; 1985, c. 27, s. 96; 1986, c. 34, s. 15; 2000, c. 54, s. 64.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may have retroactive effect from the date fixed by the Minister and be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2001, c. 25, s. 120.
DIVISION II
SPECIAL TAXATION SCHEMES
§ 1.  — Golf courses
211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.
The amount is equal to the amount that was applicable for the fiscal year preceding the coming into force of the roll, increased or decreased by a percentage corresponding to that of the increase or decrease in the average unit rate for the lands entered on the roll at the time of its deposit in relation to the average unit rate for the lands entered on the roll of the preceding fiscal year at the time of its deposit. The average unit rate is the quotient obtained by dividing the total value of the land by its total area.
The council of the local municipality shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general property tax for the fiscal year in which the roll comes into force.
The value of the landscaping work on the land contemplated in the first paragraph is not taxable.
1979, c. 72, s. 211; 1986, c. 34, s. 17; 1988, c. 76, s. 61; 1991, c. 32, s. 105; 1999, c. 40, s. 133.
212. Section 211 applies to a parcel of land only if its owner has filed, at the registry office and in the office of the clerk of the local municipality concerned, a deed describing the land, with a plan and technical description prepared by a land surveyor.
1979, c. 72, s. 212; 1991, c. 32, s. 160; 1999, c. 40, s. 133; 2000, c. 42, s. 177.
213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the local municipality and to the school board the difference between the amount of property taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immovable, for not more than ten fiscal periods.
1979, c. 72, s. 213; 1991, c. 32, s. 160; 1999, c. 40, s. 133.
§ 2.  — 
Repealed, 1991, c. 29, s. 17.
1985, c. 27, s. 97; 1991, c. 29, s. 17.
214. (Repealed).
1979, c. 72, s. 214; 1985, c. 27, s. 98; 1991, c. 29, s. 17.
215. (Repealed).
1979, c. 72, s. 215; 1979, c. 77, s. 21; 1991, c. 29, s. 17.
216. (Repealed).
1979, c. 72, s. 216; 1985, c. 27, s. 99; 1991, c. 29, s. 17.
217. (Repealed).
1979, c. 72, s. 217; 1991, c. 29, s. 17.
218. (Repealed).
1979, c. 72, s. 218; 1991, c. 29, s. 17.
219. (Repealed).
1979, c. 72, s. 219; 1979, c. 77, s. 21; 1985, c. 27, s. 100; 1991, c. 29, s. 17.
220. (Repealed).
1979, c. 72, s. 220; 1980, c. 34, s. 32; 1991, c. 29, s. 17.
220.1. (Repealed).
1980, c. 34, s. 32; 1991, c. 29, s. 17.
§ 2.1.  — Timber producers
1985, c. 27, s. 101.
220.2. This subdivision applies to every person who holds a forest producer’s certificate issued pursuant to section 120 of the Forest Act (chapter F-4.1).
1985, c. 27, s. 101; 1986, c. 15, s. 8; 1986, c. 108, s. 255; 1990, c. 64, s. 29; 1994, c. 13, s. 16; 1996, c. 14, s. 26.
220.3. Every individual or legal person contemplated in this subdivision may receive a reimbursement of part of the property taxes paid in respect of the immovables included in an assessment unit mentioned in the report referred to in section 122 of the Forest Act (chapter F-4.1) for a municipal or school fiscal period, if the individual or the legal person applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning assigned by Part I of the said Act, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.
Subject to paragraph 3 of section 123 of the Forest Act, the reimbursement is equal to 85% of the product obtained by multiplying the aggregate of property taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
1985, c. 27, s. 101; 1986, c. 15, s. 8; 1993, c. 19, s. 2; 1993, c. 64, s. 2; 1995, c. 36, s. 1; 1996, c. 14, s. 27; 1997, c. 31, s. 1; 1999, c. 40, s. 133; 2001, c. 6, s. 142.
220.4. The application for reimbursement shall relate to the aggregate of all taxes payable in respect of an assessment unit for a municipal or school fiscal period to the local municipality or the school board, as the case may be.
1985, c. 27, s. 101; 1986, c. 15, s. 8; 1991, c. 32, s. 160; 1993, c. 64, s. 3.
220.5. The Minister of Revenue shall examine the application, determine the amount of the reimbursement to which the person is entitled, where such is the case, and notify the person of his decision.
1985, c. 27, s. 101.
220.6. Section 1052 of the Taxation Act (chapter I-3) applies, with the necessary modifications, to the payment or allocation of the reimbursement contemplated in section 220.5.
Where several persons are entitled to a reimbursement in respect of the same units, the reimbursement shall be paid to the person whose name appears on the tax account or allocated to his account.
1985, c. 27, s. 101; 1986, c. 15, s. 9; 1995, c. 63, s. 7.
220.7. The Minister of Revenue is not bound by the information given in an application and may determine the amount of the reimbursement to which a person is entitled on the basis of information derived from other sources.
1985, c. 27, s. 101.
220.8. The Minister of Revenue may review the amount of a reimbursement
(1)  within three years after the mailing of the notice contemplated in section 220.5;
(2)  at any time, if the applicant
(a)  misrepresented the facts through negligence or wilful omission, committed fraud in making his application or furnishing any other information for the purpose of obtaining a certificate contemplated in section 220.2 or payment of a reimbursement provided for by this subdivision;
(b)  did not respect the undertakings contracted to obtain the issue of such certificate to him; or
(c)  filed a waiver with the Minister in prescribed form.
1985, c. 27, s. 101; 1986, c. 15, s. 10; 1995, c. 36, s. 2.
220.9. Every person who has received a reimbursement of property taxes to which he is not entitled in whole or in part shall, within 90 days after the mailing of the notice of the Minister of Revenue, return to the Minister the amount reimbursed or part thereof, whether or not an opposition or appeal in respect of such reimbursement is in process.
1985, c. 27, s. 101; 1999, c. 40, s. 133.
220.10. Chapters III.1 and III.2 of the Act respecting the Ministère du Revenu (chapter M-31) apply, with the necessary modifications, to a notice contemplated in section 220.5 or 220.9.
1985, c. 27, s. 101; 1995, c. 63, s. 7; 1997, c. 85, s. 30.
220.11. The sums required for payment of a reimbursement of property taxes owing pursuant to this subdivision shall be taken out of the fiscal receipts collected under the Taxation Act (chapter I-3).
1986, c. 15, s. 11; 1999, c. 40, s. 133.
220.12. Every person who after benefiting by this subdivision in respect of an assessment unit for a municipal or school year receives a reimbursement of the same property taxes pursuant to other provisions of this Act or pursuant to Division VII.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) shall remit to the Minister an amount corresponding to 85% of the reimbursement, and section 220.9, applies, with the necessary modifications to this remittance.
1986, c. 15, s. 11; 1991, c. 29, s. 18; 1999, c. 40, s. 133.
220.13. If an assessment unit ceases to be entered on a certificate contemplated in section 220.2 because it no longer qualifies for such entry under the regulations mentioned in that section, the person required to pay the taxes in respect of that unit shall pay to the Minister of Revenue the amount of reimbursements of property tax disbursed by the Minister for each municipal or school fiscal period and that have not been reimbursed to him in accordance with section 220.9 or 220.11 for not more than the last ten fiscal periods, and section 220.9, applies, with the necessary modifications, to this remittance.
1986, c. 15, s. 11; 1995, c. 63, s. 6; 1999, c. 40, s. 133.
§ 3.  — Gas distribution, telecommunications and electric power systems
221. Subject to section 224, a person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal property tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a gas distribution system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 4 % of that portion of such revenue exceeding $5 000 000;
(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;
(3)  in the case of a cable-television system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 8 % of that portion of such revenue exceeding $5 000 000;
(4)  in other cases, 3.5 % of that portion of the taxable revenue not exceeding $35 000 000, plus 11 % of that portion of such revenue exceeding $35 000 000.
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5; 1999, c. 40, s. 133.
222. A person, other than Hydro-Québec or any of its subsidiaries, who operates an electric power production system, who consumes all or part of the energy produced therein and whose immovable not entered on the roll under section 68 or exempt from taxation under paragraph 7 of section 204 was subject, for the municipal fiscal year beginning in 1979, to the taxes provided for in section 101 of the Property Assessment Act (chapter E-16), must pay to the local municipality in whose territory the immovable is situated, as municipal property tax on that immovable or, as the case may be, on the whole of such immovables the person possesses in the territory, a tax computed in accordance with section 223.
For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.
1979, c. 72, s. 222; 1980, c. 34, s. 34; 1991, c. 32, s. 160; 1994, c. 30, s. 64; 1999, c. 40, s. 133.
223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.
However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.
For the purposes of this section, the words total taxation revenues mean the amount computed in accordance with paragraph 1 of section 234.
The Minister may, however, amend the rules for computing the tax in a case where the total taxation revenues are reduced or increased by the constitution of a new local municipality, regrouping, annexation or other change in the territory of the municipality. The Minister shall then give a written notice of the new rules of computation to the municipality.
1979, c. 72, s. 223; 1980, c. 34, s. 35; 1983, c. 57, s. 117; 1991, c. 32, s. 106.
224. Where a person referred to in section 221 operates or has operated a gas distribution or telecommunication system which is not limited to Québec, the taxable revenue for the purpose of computing the tax the person is required to pay under that section for a fiscal period is equal to the amount of the taxable revenue that would be determined for the fiscal period, but for this section, that the part of the person’s gross revenue from a business referred to in paragraph 4 of section 228, that may reasonably be attributed to Québec for that fiscal period is of the part of the person’s gross revenue, from that business, that may reasonably be attributed to a particular jurisdiction for that fiscal period.
1979, c. 72, s. 224; 1994, c. 22, s. 26; 1999, c. 83, s. 21.
225. A person contemplated in section 221 must, within six months from the end of a fiscal period, forward to the Minister of Revenue a declaration on the form prescribed under section 265 and a statement of his taxable gross revenue or taxable revenue, as the case may be, for such fiscal period.
1979, c. 72, s. 225; 1980, c. 34, s. 36; 1982, c. 2, s. 94; 1993, c. 19, s. 4.
226. The amount of the tax provided for in section 221 shall be paid to the Minister of Revenue not later than 1 March of the calendar year following the end of each fiscal period of the person contemplated in that section.
The Minister of Revenue shall collect that tax on behalf of the local municipalities.
1979, c. 72, s. 226; 1981, c. 12, s. 31; 1991, c. 32, s. 160; 1993, c. 19, s. 4.
226.1. Where a person has a fiscal period exceeding 365 days and thus does not have a fiscal period ending in a particular calendar year, the first fiscal period of that person ending in the calendar year following the particular year is deemed, for the purposes of this subdivision, to end on the last day of the particular calendar year.
1981, c. 12, s. 31.
227. Where a legal person contemplated in section 221 or 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 221 or 222, the obligations binding on the legal person that ceases to exist are binding on the legal person resulting from the amalgamation.
Where a legal person contemplated in section 221 or 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the legal person are binding solidarily on its directors in office at the time when it ceases to exist.
1979, c. 72, s. 227; 1995, c. 1, s. 5; 1999, c. 40, s. 133.
228. For the purposes of this subdivision,
(1)  gross revenue means
(a)  in the case of a gas distribution or telecommunications system operated by a person during a fiscal period, the aggregate of all amounts received or receivable during the fiscal period, according to the method regularly followed by the person in computing his income for the purposes of Part I of the Taxation Act (chapter I-3), otherwise than as capital, not including interest in respect of an obligation or debt secured by a hypothec, dividends and rents or royalties for property, other than equipment not linked to the system, that is not used in the main activity of the person;
(b)  (subparagraph repealed);
(c)  in the case of an electric power production, transmission or distribution system, all the gross revenue derived from the sale of electric power to Québec consumers served by that system, or for the purpose of resale to Québec consumers;
(2)  taxable gross revenue in respect of an electric power production, transmission or distribution system means the sum of the following amounts:
(a)  the amount of gross revenue derived from the sale of electric power for consumption in Québec or for the purpose of resale to Québec consumers, less the amount of gross revenue derived from the sale of power referred to in the second paragraph of section 222, and less the amount of purchases of electric power for resale, if that power is produced in Québec; and
(b)  the amount of gross revenue derived from the sale of electric power to a transmitter exporting it outside Québec;
(3)  net revenue of a person for a fiscal period means the amount by which his revenue from the operation of a system for the fiscal period exceeds his loss from the operation of a system for the fiscal period;
(4)  revenue from the operation of a system or loss from the operation of a system of a person for a fiscal period means the revenue or loss of the person, for the fiscal period, from a business, where all or any part of the revenue is derived from the operation of a gas distribution or telecommunications system, and includes any revenue or loss pertaining directly to or incident to the business and any revenue or loss, for the fiscal period, from property used or held principally for the purpose of earning income from the business, computed in accordance with Part I of the Taxation Act, without reference, in respect of the business, to sections 94, 130, 130.1, 147, paragraphs a and b of section 148, paragraph d of section 157, sections 176 and 176.4, subsection 1 of section 179 and paragraphs f and g of section 600 of the said Act and before any deduction in respect of interest with respect to the business and in respect of any tax provided for in section 221;
(5)  taxable revenue of a person for a fiscal period means the amount by which his net revenue for the fiscal period exceeds the aggregate of the following amounts:
(a)  his net revenue, for the fiscal period, from the rental of equipment not linked to the system,
(b)  his net revenue, for the fiscal period, from the rental of time or space for advertising purposes, and
(c)  his net revenue, for the fiscal period, from the sale of equipment not linked to the system;
(6)  net revenue from the rental of equipment not linked to the system of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;
(7)  net revenue from the rental of time or space for advertising purposes of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of time or space for advertising purposes is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;
(8)  net revenue from the sale of equipment not linked to the system of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the sale of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4.
1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5; 1997, c. 14, s. 5.
228.1. For the purposes of this subdivision, fiscal period has the meaning that is assigned thereto for the purposes of Part I of the Taxation Act (chapter I-3).
1993, c. 19, s. 6.
228.1.1. A partnership may deduct, in computing the revenue or loss of the partnership from the operation of a system for a fiscal period, the amount of tax which a legal person that has an interest in the partnership at the end of that fiscal period has paid under Part IV of the Taxation Act (chapter I-3) in respect of that interest, for the fiscal period of the legal person the end of which coincides with the end of the fiscal period of the partnership or is immediately prior to it, to the extent that the amount
(a)  is attributable to the operation, by the partnership, of a gas distribution or telecommunications system; and
(b)  has not been deducted by the legal person in computing the revenue or loss of the legal person from the operation of a system.
1995, c. 1, s. 6; 1999, c. 40, s. 133.
228.2. Where a person operates or has operated a gas distribution or telecommunications system and pays or undertakes to pay, in respect of a particular fiscal period, to a person to whom he is related, within the meaning of the Taxation Act (chapter I-3), or to whom he would be related if the latter person, in this section referred to as the “particular person”, were subject to that Act, an amount that may reasonably be regarded as paid or payable for the system, or such material or equipment as may reasonably be attributed to the operation of such a system, to be made available to him, each amount described in the second paragraph shall be included in computing the revenue or loss of that person from the operation of the system for the particular fiscal period.
The amounts to be included in computing the revenue or loss of the person referred to in the first paragraph are the amounts that under Part I of the Taxation Act are deductible, in respect of the system, material or equipment, in computing the revenue of the particular person for his fiscal period ending during the particular fiscal period, or that would be deductible were the particular person subject to the Taxation Act, as interest or under sections 130, 130.1, 147, paragraphs a and b of section 148, paragraph d of section 157, sections 176 and 176.4 and subsection 1 of section 179 of the Taxation Act.
1994, c. 22, s. 27.
229. Sections 220.2 to 220.13, 221, 224 to 228.2 and 265 are deemed to be fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
Title I of Book XI of Part I of the Taxation Act (chapter I-3) applies to the provisions referred to in the first paragraph, with the necessary modifications.
1979, c. 72, s. 229; 1980, c. 34, s. 37; 1985, c. 27, s. 102; 1986, c. 15, s. 12; 1993, c. 19, s. 7; 1994, c. 22, s. 28; 1995, c. 1, s. 7; 1995, c. 63, s. 7; 1999, c. 40, s. 133.
230. (Repealed).
1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107; 1992, c. 53, s. 7; 1996, c. 41, s. 1; 2000, c. 19, s. 29.
§ 4.  — Trailers
231. A local municipality may impose upon the owner or the occupant of a trailer situated in its territory a permit costing not more than $10
(1)  for each period of 30 days beyond 90 consecutive days that it remains there, if it does not exceed 9 metres in length;
(2)  for each period of 30 days if it exceeds 9 metres in length.
The permit is payable in advance to the municipality for each period of 30 days.
In addition, the owner or occupant of a trailer contemplated in the first paragraph may be subject to payment of compensation for the municipal services he receives; this compensation is established by the municipality and is payable in advance for each period of 30 days.
However, with the consent of the owner or occupant of a trailer, a municipality may collect the amount of the permit and compensation for a period of twelve months.
1979, c. 72, s. 231; 1991, c. 32, s. 108.
§ 5.  — Rectories of certain Churches
1980, c. 34, s. 39.
231.1. Any rectory of a Church constituted as a legal person under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies.
The main residence belonging to a minister in charge of a place of public worship of a Church constituted as a legal person under the laws of Québec is a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62; 1991, c. 32, s. 109; 1999, c. 40, s. 133.
§ 6.  — Trapping camps
1988, c. 76, s. 63.
231.2. Any trapping camp owned by an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school property taxes, on the portion of its value that does not exceed $15 000.
1988, c. 76, s. 63; 1992, c. 53, s. 8; 1999, c. 40, s. 133.
§ 7.  — Agricultural operations
1991, c. 29, s. 19.
231.3. For the purposes of school taxes, the taxable value of the land of any agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) is limited to $375 a hectare.
For the purposes of section 302 of the Education Act (chapter I-13.3), the value entered on the roll which must be multiplied by the comparative factor established for the roll is, for the unit of assessment that includes the land, the value which takes account of the limit fixed in the first paragraph.
1991, c. 29, s. 19; 1996, c. 26, s. 85.
§ 8.  — Oil refineries
1991, c. 32, s. 110.
231.4. The taxable value of an oil refinery is the difference obtained by subtracting from the value of the refinery established in accordance with sections 42 to 46.1 one-half of the value of those of its tanks which are included in the assessment unit which also includes the land underlying the production area.
For the purposes of the first paragraph, any accessory conduit of an oil tank, except a pipeline, shall be considered to form a part of the tank.
1991, c. 32, s. 110; 1999, c. 40, s. 133.
§ 9.  — Société du Palais des congrès de Montréal
2001, c. 25, s. 121.
231.5. To stand in lieu of the taxes which it is exempted from paying to Ville de Montréal under paragraph 18 of section 204 and paragraph 14 of section 236, the Société du Palais des congrès de Montréal shall pay to the city for each fiscal year, according to the same terms and conditions as the general property tax, a sum the amount of which is equal to the amount obtained by adjusting the base amount provided for in the second paragraph in the manner prescribed in the third paragraph.
The base amount is the sum obtained by adding the amounts of the municipal taxes imposed for the fiscal year 2001 on the Palais des congrès de Montréal or in its respect, on the basis of the property value or rental value or another characteristic of the immovable such as the area, the frontage or another dimension, according to the account referred to in the second paragraph of section 81.
The base amount shall be adjusted by applying the increase or the decrease determined by comparing the budgets adopted for the fiscal year concerned and the preceding fiscal year, as regards the revenues derived from the municipal property taxes imposed on the aggregate of the units of assessment belonging to the group provided for in section 244.31 and situated in the territory of the city, and the taxes imposed in respect of that aggregate on the basis of the rental value.
For the purposes of the third paragraph, the word “tax” includes any sum standing in lieu thereof which must be paid by the Government in accordance with the second paragraph of section 210 or section 254 or by the Government of Canada or by one of its mandataries.
2001, c. 25, s. 121.
DIVISION III
BUSINESS TAX
232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.
The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.
However, in the case of a business establishment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole business establishment even if it includes an immovable other than the road bed.
In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.
A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.
1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 65.
232.1. Nothing in sections 64 of the Act respecting financial services cooperatives (chapter C-67.3) and 128 of the Cooperatives Act (chapter C-67.2) shall prevent the application of section 232 to a body to which one of them is applicable.
1987, c. 69, s. 4; 1988, c. 64, s. 559, s. 587; 2000, c. 29, s. 722.
232.2. The rate of the business tax shall not exceed the product obtained by multiplying the aggregate taxation rate of the municipality for the fiscal year in respect of which the tax is imposed by a coefficient of 5.5.
However, where the territory of a municipality is comprised within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficient of 5.5 is replaced by the coefficient mentioned in one or the other of the following subparagraphs according to the body whose territory comprises or coincides with the territory of the municipality :
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 9.0;
(2)  in the case of the Société de transport de la Ville de Laval: 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 5.8.
In the case of a municipality whose territory is comprised within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless its territory is served by the public transit network of the transit authority, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C‐37.1) or any by-law under that section.
2000, c. 54, s. 66.
233. The revenues of a local municipality for a fiscal year from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential property assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.50 and 9.0;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential property assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4; 1999, c. 40, s. 133; 2000, c. 54, s. 67.
233.1. For the purposes of section 233, neither the amount of the surtax or of the tax on non-residential immovables payable on a non-taxable unit of assessment under the first paragraph of section 208 nor a sum payable in lieu of that surtax, that tax or the business tax shall be taken into account.
1991, c. 32, s. 112; 1994, c. 30, s. 67.
234. For the purposes of section 232.2, the aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality, among those contemplated by the regulation made under paragraph 3 of section 263;
(2)  the taxable property assessment of the municipality for the fiscal year.
For the purposes of section 233, the standardized aggregate taxation rate is obtained by standardizing the taxable property assessment referred to in subparagraph 2 of the first paragraph in the manner provided for in section 235.
1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133; 2000, c. 54, s. 68.
235. For the purposes of section 234, the taxable property assessment of a local municipality is the total of the taxable values entered on its property assessment roll.
Where a municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
Where a municipality avails itself of sections 253.27 to 253.34, the taxable property assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.
The adjusted assessment shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of property taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.
For the purpose of computing the adjusted assessment applicable for the second fiscal year, the net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that established for such fiscal year under the fourth paragraph.
The aggregate taxation rate of a municipality referred to in the third paragraph shall be established, for the third fiscal year for which the roll applies, as if the municipality were referred to in the second paragraph.
In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is considered to be the third fiscal year under section 72.1, the obligation under the second paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is
(1)  in the first case, inoperative;
(2)  in the second case, adapted as if the anniversary concerned were the first;
(3)  in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.
For the purposes of section 234, the standardized taxable property assessment is the product obtained by multiplying the factor established under section 264 for the first fiscal year for which the roll applies by
(1)  the values referred to in the first paragraph or the adjusted values that replace them under the fourth paragraph;
(2)  the net increase or decrease in the taxable values referred to in the fifth paragraph.
The aggregate taxation rate and the taxable property assessment referred to in the third and sixth paragraphs are, when the eight paragraph is applied, a standardized aggregate taxation rate and a standardized taxable property assessment.
1979, c. 72, s. 235; 1988, c. 76, s. 66; 1991, c. 32, s. 114; 1999, c. 40, s. 133; 2000, c. 54, s. 69.
235.1. For the purposes of section 233, the taxable non-residential property assessment of a local municipality is the aggregate of the taxable values, entered on its property assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of that section. However, in the case of a unit subject to the third paragraph of section 244.13 or 244.25, in the case of a unit subject to the fourth paragraph of either of those sections, and in the case of a unit belonging to a category defined by regulation of the Minister under paragraph 10 of section 263, 40 % of the taxable value, in the first case, 20% of the taxable value, in the second case, and, in the third case, that part of the value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.
For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of business establishments entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7. However, in the case of a business establishment referred to in the third or fourth paragraph of section 232, 40 % and 20 % of its value, respectively, shall be taken into account, instead of its value.
The first seven paragraphs of section 235 apply with the necessary modifications for the purpose of determining the taxable non-residential property assessment or the taxable rental assessment for each fiscal year for which a roll applies.
1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68; 1999, c. 40, s. 133; 2000, c. 54, s. 70.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société immobilière du Québec, the Corporation d’hébergement du Québec, the Régie des installations olympiques, the Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I‐17) or the Conservatoire de musique et d’art dramatique du Québec;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(e)  a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), a regional health and social services board within the meaning of that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(g)  a cooperative or non‐profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C‐8.2);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned in section 204 for the purpose of allowing the use of a public road or works forming part of it, or the use of works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  an activity carried on by an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, as part of the exercise of public worship;
(4)  an activity carried on without pecuniary gain by a religious institution or a fabrique in the immediate pursuit of the religious or charitable objects for which it was established;
(5)  an activity carried on by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(9)  the operation of a cemetery without pecuniary gain;
(10)  an activity carried on for agricultural or horticultural exhibition purposes by an agricultural or horticultural society or by any person mentioned in section 204;
(11)  an activity related to an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);
(12)  an activity by reason of which a forest producer’s certificate is issued pursuant to section 120 of the Forest Act (chapter F‐4.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1), or in furnishing to the persons residing in the immovable or their guests such goods or related service as are reserved for them, to the extent that the activity is carried on in the immovable or dependencies thereof where the goods or related service are furnished;
(14)  an activity carried on by the Société du Palais des congrès de Montréal in the immovable designated under that name.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122.
236.1. (Repealed).
1987, c. 42, s. 12; 1991, c. 32, s. 117; 2000, c. 54, s. 72.
236.2. (Repealed).
1987, c. 42, s. 12; 1991, c. 32, s. 118; 2000, c. 54, s. 72.
237. The local municipality may provide for the granting of a business tax credit, in accordance with the second and third paragraphs, to the occupants of certain business establishments of lesser rental value. It must, in such a case, fix the coefficient referred to in the second paragraph, which shall not exceed 2, and the reference rate referred to in the third paragraph, which shall be lesser than the rate of the tax.
The amount of the credit in respect of a business establishment is the product obtained by multiplying the difference established in accordance with the third paragraph by the coefficient.
That difference is established by subtracting, from the amount referred to in subparagraph 1, the amount referred to in subparagraph 2:
(1)  the amount from which the amount referred to in subparagraph 2 is subtracted is the lesser of
(a)  the quotient obtained by dividing, by the factor established for the roll pursuant to section 264, the product obtained by multiplying $10,000 by the reference rate; and
(b)  the product obtained by multiplying the value of the business establishment, entered on the roll of rental values, by the difference obtained by subtracting, from the rate of the tax, two thirds of the reference rate;
(2)  the amount subtracted from the amount referred to in subparagraph 1 is the product obtained by multiplying, by one third of the reference rate, the value of the business establishment entered on the roll of rental values.
1979, c. 72, s. 237; 1983, c. 57, s. 120; 1991, c. 32, s. 119; 1998, c. 43, s. 5; 1999, c. 40, s. 133.
238. (Repealed).
1979, c. 72, s. 238; 1983, c. 57, s. 121.
239. Where a business establishment is occupied successively, during a fiscal period, by several persons, and where one of these persons has paid the business tax for the whole fiscal period in respect of that business establishment, the other person is exempt from payment of that tax if he establishes that the person who has paid it has signed a transfer of the benefit of the payment in his favour and if he produces a receipted account therefor.
1979, c. 72, s. 239; 1999, c. 40, s. 133; 2000, c. 54, s. 73.
240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a business establishment to occupy another, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new business establishment, subject to the second paragraph.
Subject to section 239, if the rental value of the new business establishment is higher or lower than the rental value of the first business establishment, the person contemplated in the first paragraph must pay the tax supplement, or the municipality must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new business establishment begins.
1979, c. 72, s. 240; 1991, c. 32, s. 121; 1999, c. 40, s. 133; 2000, c. 54, s. 74.
241. If, during a fiscal period, a person subject to payment of the business tax ceases to occupy a business establishment but without occupying another in accordance with section 240, he is entitled to a refund or a credit, as the case may be in proportion to the portion of the fiscal period remaining at the time the occupation of the business establishment ceases, unless he has signed a transfer or benefit of payment under section 239.
1979, c. 72, s. 241; 1999, c. 40, s. 133.
242. Subject to sections 239 and 240, a person who begins to occupy a business establishment after the beginning of a fiscal period is bound to pay the business tax for that business establishment in proportion to the portion of the fiscal period remaining at the time when the occupation begins.
1979, c. 72, s. 242; 1999, c. 40, s. 133; 2000, c. 54, s. 75.
243. In the case of a local municipality having a roll of rental values, when an immovable becomes or ceases to be a business establishment or when a change of occupant of that business establishment occurs, the owner of the immovable must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to the municipality or inform it in any other manner agreed upon with the clerk.
Every owner who, knowing that his immovable has become or has ceased to be a business establishment or that a change of occupant of that business establishment has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if he learns of the fact too late to act within the time limit, as soon as possible thereafter, is guilty of an offence and is liable to a fine of $500.
The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.
1979, c. 72, s. 243; 1991, c. 32, s. 124; 1999, c. 40, s. 133.
DIVISION III.0.1
EXEMPTION ARISING FROM RECOGNITION GRANTED BY THE COMMISSION
2000, c. 54, s. 76.
§ 1.  — Nature, content and subject of recognition
2000, c. 54, s. 76.
243.1. The Commission may, in accordance with the provisions of this division, grant recognition giving rise, pursuant to paragraph 10 of section 204, the seventh paragraph of section 208 or paragraph 5 of section 236, to a property tax or business tax exemption.
The Commission may, in the same manner, revoke the recognition or, on periodic review, confirm the recognition or declare it to have lapsed.
2000, c. 54, s. 76.
243.2. The recognition shall mention the person recognized, the immovable concerned and the user of the immovable.
User means the owner, lessee or occupant whose use of the immovable concerned meets the conditions set out in section 243.8.
Where, pursuant to section 2, the immovable concerned forms only part of a unit of assessment or of an immovable included in the unit of assessment, the recognition shall delimit that part.
2000, c. 54, s. 76.
243.3. The person who may be granted recognition giving rise to a property tax exemption is the owner of the immovable concerned.
However, in the case referred to in the first or in the second paragraph of section 208, that person is the lessee or occupant of the immovable concerned who would otherwise be required to pay the property taxes.
2000, c. 54, s. 76.
243.4. The person who may be granted recognition giving rise to a business tax exemption is the person who would otherwise be required to pay that tax by reason of the activity the person carries on in the immovable concerned.
The recognition giving rise to a property tax exemption is deemed, for the user mentioned in the recognition and in respect of the activity the user carries on in the immovable concerned, to be recognition giving rise to a business tax exemption.
If there is no business tax in the territory of the local municipality in which the immovable concerned is situated, the first two paragraphs shall be applied as if that tax were imposed by the municipality having jurisdiction.
2000, c. 54, s. 76.
§ 2.  — Conditions for obtaining recognition
2000, c. 54, s. 76.
243.5. Except in the case provided for in the second paragraph of section 243.4, recognition must be applied for by the person to whom the recognition may be granted.
No person whose application has been refused shall re-apply for recognition within five years following the refusal.
However, the person may re-apply for recognition if, in a declaration under oath submitted with the new application, the person explains how the situation on which the Commission based its refusal has changed, and why that change should give rise to a different decision.
2000, c. 54, s. 76.
243.6. No person may be granted recognition or be mentioned in the recognition as the user of the immovable concerned unless the person is a non-profit legal person.
2000, c. 54, s. 76.
243.7. No recognition may be granted in respect of an immovable unless the use of the immovable meets the conditions set out in section 243.8.
However, no recognition shall be granted in respect of an immovable if that use consists in providing lodging other than temporary lodging, or storage services.
2000, c. 54, s. 76.
243.8. The user must carry on, without pecuniary gain, one or more eligible activities in such a manner that the carrying on of those activities constitutes the main use of the immovable.
The following are eligible activities:
(1)  the creation, exhibition or presentation of a work in a field of artistic endeavour, provided, in the case of an exhibition or presentation, the possibility of attending is offered to the public without preferential terms;
(2)  any activity of an informational or educational nature intended for persons who, as a recreational activity, wish to improve their knowledge or skills in any field of art, history, science and sport or any other recreational field, provided the possibility of participating in the activity is offered to the public without preferential terms;
(3)  any activity carried on to
(a)  promote or defend the rights or interests of persons who, by reason of their age, language or ethnic or national origin, or because they have a disease or a handicap, form a group;
(b)  fight any form of illegal discrimination;
(c)  assist oppressed persons and persons who are socially or economically disadvantaged or otherwise in difficulty;
(d)  prevent persons from finding themselves in difficulty.
2000, c. 54, s. 76.
243.9. No activity shall cease to be an eligible activity within the meaning of the first paragraph of section 243.8 solely because the user derives income from it or it is carried on through a mandatary of the user.
A user who charges, as consideration for the service constituting the user’s carrying on of the eligible activity, an amount equal to or less than the cost of the service is deemed not to act for pecuniary gain.
2000, c. 54, s. 76.
243.10. For the purposes of subparagraphs 1 and 2 of the second paragraph of section 243.8, the following form part of a field of artistic endeavour:
(1)  the stage, including the theatre, the opera, music, dance and variety entertainment;
(2)  the making of films, whatever the technical medium, including video;
(3)  the recording of discs and other modes of sound recording;
(4)  painting, sculpture, engraving, drawing, illustration, photography, textile arts, art video or any other form of expression of the same nature;
(5)  the working of wood, leather, textiles, metals, silicates or any other material to produce a work intended for a decorative or expressive purpose;
(6)  literature, including novels, stories, short stories, dramatic works, poetry, essays or any other written works of the same nature.
2000, c. 54, s. 76.
243.11. For the purposes of subparagraph 3 of the second paragraph of section 243.8, the pursuit of one or more of the objectives mentioned in subparagraphs a to d of that subparagraph must be the main and immediate cause of the activity carried on by the user in the immovable.
However, the activity need not involve a direct relation between the user and the persons on whose behalf those objectives are pursued. The activity may consist in particular in support being given to intermediaries who, without pecuniary gain, act for the benefit of those persons.
2000, c. 54, s. 76.
§ 3.  — Duration of recognition
2000, c. 54, s. 76.
243.12. The Commission shall, in the recognition, fix the date on which it comes into force.
That date shall not be prior to 1 January of the year in which the application for recognition was received.
However, where the application was made pursuant to an alteration to the roll which may make the applicant a debtor of a property tax or of the business tax, and was received within 12 months after the sending of the notice of alteration to the applicant, the date of coming into force of the recognition fixed by the Commission may be any date not prior to the date on which the alteration takes effect.
2000, c. 54, s. 76.
243.13. Recognition shall cease to be in force pursuant to the provisions of subdivisions 4 to 6 when it lapses by operation of law, is revoked or declared, following a periodic review, to have lapsed.
2000, c. 54, s. 76.
243.14. During the period in which the recognition is in force, the recognized person is deemed to be a person to whom any provision that refers to a person mentioned in section 204 or in any of the paragraphs of that section applies, for the purpose of establishing a rule applicable in respect of an immovable or of its owner, lessee or occupant, to the extent that the immovable is the immovable in respect of which the recognition has been granted.
The same applies where a provision, for the same purposes, makes reference to a person mentioned in paragraph 10 of section 204. The first paragraph does not apply if the reference concerned excludes such a person.
2000, c. 54, s. 76.
§ 4.  — Lapsing of recognition by operation of law
2000, c. 54, s. 76.
243.15. Recognition lapses by operation of law if, as a result of an alteration to the roll, it appears the immovable concerned no longer exists or is no longer entered on the roll, the recognized person or the other user mentioned is no longer the owner, lessee or occupant, or the connection between the elements of the recognition forming the basis for the recognition has otherwise ceased to exist.
2000, c. 54, s. 76.
243.16. The lapsing of recognition by operation of law becomes effective on the same date as the alteration to the roll which gave rise to the lapsing.
The first paragraph does not render paragraph 5 of section 177 inoperative as regards the effective date of an alteration to the roll which, pursuant to any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2, must result from the recognition ceasing to be in force on the date referred to in the first paragraph.
2000, c. 54, s. 76; 2001, c. 25, s. 123.
§ 5.  — Revocation of recognition
2000, c. 54, s. 76.
243.17. The Commission may revoke recognition if one of the conditions set out in subdivision 2 is no longer met.
The Commission may act on its own initiative or at the request of the local municipality in whose territory the immovable concerned is situated.
2000, c. 54, s. 76.
243.18. The Commission shall, in its decision, fix the date on which the revocation takes effect.
That date shall not be prior to 1 January of the year in which the Commission, according to whether it acts on request or on its own initiative, receives the request or renders its decision.
2000, c. 54, s. 76.
§ 6.  — Recognition confirmed or declared to have lapsed on periodic review
2000, c. 54, s. 76.
243.19. In accordance with the provisions of this subdivision, every person who has been granted recognition that is in force shall periodically, to avoid the lapsing of the recognition, satisfy the Commission that the conditions set out in subdivision 2 continue to be met.
2000, c. 54, s. 76.
243.20. Where nine years, or five years in the case provided for in the first paragraph of section 243.4, have elapsed since recognition that is in force was obtained, the Commission shall give the recognized person a notice in writing informing the person of the rules set out in this subdivision.
The Commission shall specify in the notice any document that the recognized person is required to transmit to the Commission for the purposes of section 243.19, and shall fix the time limit for the transmission.
The Commission shall transmit a copy of the notice to the local municipality in whose territory the immovable in respect of which the recognition has been granted is situated. The Commission shall also transmit to the local municipality a copy of any document received from the recognized person or, as the case may be, a notice stating that the person has failed to submit a required document.
2000, c. 54, s. 76.
243.21. The Commission shall hold a hearing if it considers a hearing necessary to render an appropriate decision, or if the municipality so requests, not later than the tenth day after the expiry of the time limit fixed in the notice referred to in the second paragraph of section 243.20.
2000, c. 54, s. 76.
243.22. The Commission shall confirm the recognition if it is satisfied that the conditions set out in subdivision 2 continue to be met, or, if not, shall declare the recognition to have lapsed.
For the purposes of section 243.20, confirmation of the recognition is deemed to be obtained on the date on which the decision is rendered.
In its decision declaring the recognition to have lapsed, the Commission shall fix the date on which the lapsing is to have effect, which shall not be prior to 1 January of the year in which the decision is rendered.
2000, c. 54, s. 76.
§ 7.  — Procedure
2000, c. 54, s. 76.
243.23. Before granting recognition, the Commission shall consult the local municipality in whose territory the immovable concerned by the request is situated, and give the local municipality a notice in writing describing the elements of the proposed recognition, requesting its opinion in that respect and informing it of the rule set out in section 243.24.
The first paragraph applies, with the necessary modifications, in the case of a revocation not requested by the municipality and in the case of a confirmation in respect of which the Commission has received every document requested from the recognized person.
2000, c. 54, s. 76.
243.24. The municipality shall transmit its opinion to the Commission within 90 days following transmission of the notice.
If the municipality fails to transmit its opinion, the proceeding before the Commission may continue notwithstanding that failure, and the municipality is nevertheless not foreclosed from transmitting its opinion.
2000, c. 54, s. 76.
243.25. The person applying for recognition shall file its financial statements with the Commission at the request of the Commission or of the municipality. The same applies for any other person to be mentioned in the recognition as a user of the immovable.
The first paragraph applies, with the necessary modifications, where the revocation of recognition or the periodic review of recognition forms the subject of a proceeding before the Commission.
2000, c. 54, s. 76.
244. (Repealed).
1979, c. 72, s. 244; 1991, c. 32, s. 125.
DIVISION III.1
TARIFFING
1988, c. 76, s. 68.
244.1. Every municipality may, by by-law and to the extent that a regulation of the Government under paragraph 8.2 of section 262 is in force, provide that all or part of its property, services or activities shall be financed by means of a tariff.
A municipality may, in the same manner, provide that all or part of the aliquot share or of other contribution owed by it in respect of property, services or activities of another municipality, a community, an intermunicipal body or another intermunicipal public body shall be financed as in the first paragraph.
1988, c. 76, s. 68; 1991, c. 32, s. 160; 1996, c. 77, s. 54.
244.2. Any local and independent source of revenue other than a tax based on the property value or the rental value of immovables or business establishments and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a property tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.
1988, c. 76, s. 68; 1996, c. 77, s. 55; 1999, c. 40, s. 133.
244.3. The mode of tariffing must be related to the benefits derived by the debtor.
Benefits are derived not only when the debtor or his dependent actually uses the property or service, or benefits from the activity but also when the property or service is at his disposal or the activity is an activity from which he may benefit in the future. The rule, adapted as required, also applies in the case of a property, service or activity from which benefit may be derived not directly by the person but which may be derived in respect of the immovable of which he is the owner or occupant.
The extended meaning given to the expression “benefits derived” in the second paragraph does not apply if the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service or in respect of the benefit derived from an activity.
1988, c. 76, s. 68.
244.4. The mode of tariffing shall remain related to the benefit derived even if the revenue generated thereby exceeds the expenses attributable to the property, service or activity, provided that the excess amount is justified by sound management principles such as the obligation to standardize the demand, to take competition into consideration and to enable the inhabitants and ratepayers of the territory of the municipality to take precedence over other beneficiaries or, where the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service, if the excess amount is justified by a more frequent use than what had been anticipated.
1988, c. 76, s. 68; 1991, c. 32, s. 160.
244.5. The by-law may provide for classes of property, services, activities, aliquot shares, contributions or beneficiaries, combine classes and prescribe different rules for each class or combination.
The by-law may, in particular, prescribe that
(1)  tariffing shall be used in respect of one class or combination but not in respect of another;
(2)  tariffing shall be combined, in the manner it determines, with any other mode of financing prescribed by another applicable legislative provision, and may be used in respect of one class or one combination and not in respect of another or may differ according to classes or combinations;
(3)  the applicable mode of tariffing shall differ according to classes or combinations of classes;
(4)  the rule prescribed for computing the amount exigible under a mode of tariffing may differ for each of the classes of beneficiaries, whether it is the tax rate, the amount of compensation, the fixed amount exigible for the use of a property or service, or any other base of tariffing.
1988, c. 76, s. 68.
244.6. The by-law may prescribe for the use of measuring instruments to permit the computation of the amount payable, as well as rules relating to the installation, maintenance and reading of such instruments and the consequences of a breach of such rules, more particularly, as regards the determination of an amount payable by the debtor in whose respect the instruments cannot be used.
1988, c. 76, s. 68.
244.7. Any compensation required from a person under this division by reason of his being the owner of an immovable shall be regarded as a property tax imposed on the immovable.
1988, c. 76, s. 68; 1999, c. 40, s. 133.
244.8. Subject to section 244.7, the by-law may prescribe terms and conditions for the collection of the amount exigible under this division.
Failing such terms and conditions, the rules provided for by the Act in respect of the collection of taxes or compensations, where the mode of tariffing imposed is a tax or a compensation, apply to the amount payable under this division.
The municipality may enter into an agreement with the operator of a telecommunications business under which the operator collects on behalf of the municipality all or part of an amount payable under this division and allotted to finance all or part of the property, services or activities relating to a “9-1-1 centre”; the agreement may provide for collection costs to be withheld from the amount collected. The municipality may also enter into an agreement with the operator under which the municipality assigns to the operator all or part of its claims resulting from the imposition of a mode of tariffing to cover the financing referred to in this paragraph. The municipality may give a mandate to the Fédération québécoise des municipalités locales et régionales (FQM) to enter on its behalf into an agreement under this paragraph.
An agreement entered into with a body referred to in the third paragraph concerning a “9-1-1 centre” does not require the authorization or approval of the Minister as an agreement involving a financial commitment for the municipality.
1988, c. 76, s. 68; 1994, c. 30, s. 70; 1995, c. 34, s. 79; 1999, c. 90, s. 29.
244.9. A mode of tariffing may be used to repay all or part of a loan or to contribute to the sinking fund constituted for such repayment.
In that case, the loan by-law or resolution must specify the mode of tariffing, the tax base and the class of debtors.
Where the by-law or resolution provides that the repayment must be made by way of both a property tax, or a compensation regarded as a property tax, and another mode of tariffing but does not specify the proportions thereof, only the tax or compensation shall be considered for the purpose of determining if all the persons qualified to vote in the municipality or only part of them may take part in the referendum on the by-law or resolution.
1988, c. 76, s. 68; 1991, c. 32, s. 160; 1999, c. 40, s. 133.
244.10. Sections 244.1 to 244.9 apply notwithstanding any inconsistent provision of any general law or special Act.
1988, c. 76, s. 68; 1991, c. 32, s. 160; 1993, c. 78, s. 10.
DIVISION III.2
SURTAX ON NON-RESIDENTIAL IMMOVABLES
1991, c. 32, s. 128.
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its property assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the surtax if it consists only of an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it consists only of vacant land, a body of water or both.
A unit of assessment constituting only a dependency of a wholly-residential unit not subject to the first paragraph and a unit constituted only of the road bed of a railway to which section 47 applies are not subject to the surtax.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment not subject to the second or third paragraph which includes both non-residential or residential immovables subject to the first paragraph and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation is subject to the surtax.
No municipality shall, for any one fiscal year, impose the surtax provided for in this section and, either impose the tax provided for in section 244.23 or fix, under section 244.29, a general property tax rate that is specific to the category of non-residential immovables provided for in section 244.33.
1991, c. 32, s. 128; 1993, c. 43, s. 11; 1993, c. 78, s. 11; 1999, c. 40, s. 133; 2000, c. 54, s. 77.
244.12. Subject to Division IV.3, the surtax shall be based on the taxable value of each unit of assessment.
1991, c. 32, s. 128.
244.13. The rate of the surtax shall be fixed in the by-law adopted under section 244.11.
However, in the case of a unit of assessment referred to in the fifth paragraph of the said section, the amount of the surtax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.
In the case of a unit that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the surtax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to a whole unit even if it includes an immovable other than the road bed.
In the case of a unit where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the surtax shall be calculated at 20% of the rate.
Where, under section 2, the fourth paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, the regulation made under paragraph 10 of section 263 and the provisions referring thereto do not apply in respect of the unit.
1991, c. 32, s. 128; 1993, c. 43, s. 12; 1993, c. 78, s. 12; 1994, c. 30, s. 71; 1998, c. 43, s. 6; 2000, c. 54, s. 78.
244.14. The revenues of a local municipality for a fiscal year from the surtax, or from both the surtax and the business tax, as the case may be, shall not exceed the maximum amount of revenues established in accordance with sections 233 to 235.1.
1991, c. 32, s. 128.
244.15. The municipality may, in the by-law adopted under section 244.11, provide that the debtor of the surtax is entitled to an abatement when the unit of assessment or separate premises therein are vacant.
However, the municipality may, in the by-law,
(1)  prescribe that a unit or separate premises be taken into consideration for the purposes of abatement only if they are vacant for the number of days fixed by the municipality, specify whether the days taken into account in computing this number must occur consecutively and, in such a case, whether the days must be included in a single fiscal year or whether they may be included in two fiscal years and specify whether a unit or separate premises, once a number has been reached, are to be taken into consideration for the purposes of abatement from the day the number is reached or from the first of the days, consecutive or not, as the case may be, included in the fiscal year for which abatement is granted;
(2)  prescribe that a debtor be entitled to abatement only if vacancies within a unit reach, taking into account, where applicable, any regulatory provision adopted pursuant to paragraph 1, a certain percentage and prescribe the rules for establishing that percentage.
For the purposes of this section and sections 244.16 and 244.17, the word premises means premises entered as separate premises on the schedule to the property assessment roll provided in section 69.
A unit of assessment is deemed to be vacant when it is unoccupied and is either up for sale or offered for rent on the market for immediate occupation, is unfit for occupancy, is undergoing work which prevents it from being occupied or is subject to a lease whose execution has not commenced. Separate premises are considered to be vacant when they are unoccupied and are either offered for rent on the market for immediate occupation, are unfit for occupation, are undergoing work which prevents them from being occupied or are subject to a lease whose execution has not commenced. For the purposes of this paragraph, a lease does not include a sublease or the assignment of a lease.
Notwithstanding section 2, the first four paragraphs apply only to whole units of assessment and whole separate premises.
1991, c. 32, s. 128; 1992, c. 53, s. 9; 1999, c. 40, s. 133.
244.16. Any municipality which has availed itself of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, rules for the calculation of an abatement.
These rules must take into account, in particular,
(1)  the rate of the surtax or, as the case may be, of the part thereof which applies;
(2)  the basis of imposition of the surtax;
(3)  the percentage entered in respect of the separate vacant premises, where applicable, on the schedule to the property assessment roll provided for in section 69;
(4)  the part of the fiscal year during which the vacancy exists;
(5)  where applicable, any regulatory provision adopted pursuant to the second paragraph of section 244.15.
The rules for the calculation of an abatement may provide that the amount of the surtax which may be attributed to a vacant unit or separate premises for the period when vacancy is taken into consideration be compensated, either completely or partially, by the amount of the abatement.
1991, c. 32, s. 128; 1992, c. 53, s. 10; 1999, c. 40, s. 133.
244.17. In cases where the municipality has availed itself of the first paragraph of section 244.15, when occupancy of an assessment unit or separate premises thereof begins or ceases or when a change of its occupant occurs, the debtor of the surtax must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to that municipality or inform it in any other manner agreed upon with the clerk.
Every person who, knowing that occupancy of the unit of assessment or separate premises thereof for which he owes the surtax has begun or ceased or that a change of occupant has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if he learned of the fact too late to act within the prescribed time, as soon as possible thereafter, is guilty of an offence and liable to a fine of $500.
Every person convicted of an offence under the second paragraph shall lose the right to obtain an abatement under section 244.15 for one year, from the day on which the judgment becomes res judicata.
The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.
1991, c. 32, s. 128.
244.18. A municipality which has availed itseld of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, the terms and conditions according to which an abatement is granted as well as the rules which apply where a debtor acquires or loses the right to an abatement during a fiscal year or where the amount of the abatement varies; it may, in particular, provide that interest is added to the amount of a surtax supplement or overpayment which must, in such a case, be paid or refunded.
The abatement to which a debtor is entitled for a fiscal year, according to the data known by the municipality at the end of that fiscal year, must be granted to him before 1 May of the following fiscal year.
The municipality must inform a debtor who receives an abatement of the rules of calculation applicable and communicate to him the data which have been used with respect to his assessment unit.
1991, c. 32, s. 128; 1992, c. 53, s. 11.
244.19. No debtor may cause any part of the surtax to be borne, directly or indirectly, by the occupant of part of a unit of assessment which does not constitute separate premises which are required to be entered on the comprehensive schedule of a property assessment roll, under the first three paragraphs of section 69, regardless of whether a comprehensive schedule, or an abridged schedule provided for in the fourth paragraph of the said section, is included on the roll of the municipality concerned.
1991, c. 32, s. 128; 1992, c. 53, s. 12; 1999, c. 40, s. 133.
244.20. The occupant of any unit of assessment subject to the surtax or of separate premises included in such a unit and entered on the schedule to the property assessment roll provided for in section 69, or the owner of such a unit or premises if occupied by him, is entitled to receive from the local municipality, on written application, a subsidy equal to the amount of the surtax paid by the debtor or, as the case may be, such part of the amount as may be attributed to the separate premises, if such occupant or owner is a person who is mentioned in a paragraph of section 204 other than paragraphs 1, 1.1 and 2.1 or is referred to in section 210. However, such a person is not entitled to a subsidy for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E‐15.1).
If the person entitled to the subsidy occupies separate premises, the amount of the subsidy shall be equal to that part of the amount of the surtax paid which corresponds to the percentage entered on the schedule to the roll with regard to such premises. However, where the same separate premises are occupied on a shared-time basis by several occupants under separate leases or by the owner and such an occupant, the owner must provide each of them with a statement of the proportion represented by his share of occupancy; each is entitled to receive, provided he presents the statement with his application, the proportion of the amount of the subsidy payable with regard to the separate premises which corresponds to the proportion indicated on the statement.
In cases where the person entitled to the subsidy has been granted recognition under section 243.4 that is in force and concerns only a part of the unit or premises he occupies, the amount calculated under the first two paragraphs shall be reduced to take into account only that part of the unit or premises.
In cases where the person entitled to the subsidy occupies the unit or premises for only a part of the fiscal year, the amount calculated under the first three paragraphs shall be reduced to take into account only that part of the fiscal year.
1991, c. 32, s. 128; 1992, c. 53, s. 13; 1994, c. 30, s. 72; 1999, c. 40, s. 133; 2000, c. 54, s. 79.
244.21. The municipality may, in the by-law adopted under section 244.11, prescribe the form or minimum content of the application or statement provided for in section 244.20 or any other terms and conditions relating to the payment of the subsidy under the said section.
It may also, in the by-law, prescribe the period within which the subsidy application must, on pain of refusal, be received by the municipality. That period must not, however, expire before 1 February of the fiscal year following the year for which the subsidy is payable.
1991, c. 32, s. 128.
244.22. For the purposes of sections 244.15 to 244.20, in the case of a non-taxable immovable in respect of which an amount in lieu of the surtax must be paid by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255 or by the Crown in right of Canada or by one of its mandataries, the word surtax means the amount in lieu thereof.
1991, c. 32, s. 128; 1994, c. 30, s. 73.
DIVISION III.3
TAX ON NON-RESIDENTIAL IMMOVABLES
1994, c. 30, s. 73.
244.23. Every local municipality may, by by-law, impose a tax on units of assessment entered on its property assessment roll which are comprised of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E‐15.1).
However, a unit of assessment is not subject to the tax if it is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it is comprised solely of vacant land, of a body of water or of both vacant land and a body of water.
A unit of assessment is not subject to the tax if it is comprised solely of a dependency of a wholly residential unit not referred to in the first paragraph or is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the tax if it is not referred to in the second or third paragraph and is composed both of residential or non-residential immovables referred to in the first paragraph and of residential immovables not referred to in that paragraph, or immovables comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation.
No municipality shall, for any one fiscal year, impose the tax provided for in this section and, either impose the surtax provided for in section 244.11 or fix, under section 244.29, a general property tax rate that is specific to the category of non-residential immovables provided for in section 244.33.
1994, c. 30, s. 73; 1999, c. 40, s. 133; 2000, c. 54, s. 80.
244.24. Subject to Division IV.3, the tax shall be based on the taxable value of each unit of assessment.
1994, c. 30, s. 73.
244.25. The rate of the tax shall be fixed in the by-law adopted under section 244.23.
However, in the case of a unit of assessment referred to in the fifth paragraph of that section, the amount of the tax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.
In the case of a unit including the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be computed by applying 40 % of the rate. Notwithstanding section 2, this paragraph refers to the whole unit even if the unit includes an immovable other than the road bed.
In the case of a unit where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20 % of the rate.
Where, under section 2, the fourth paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, the regulation made under paragraph 10 of section 263 and the provisions referring thereto do not apply in respect of the unit.
1994, c. 30, s. 73; 1998, c. 43, s. 7; 2000, c. 54, s. 81.
244.26. The revenues of a local municipality for a fiscal year from the tax or, as the case may be, from both the tax and the business tax, shall not exceed the maximum amount of revenues established pursuant to sections 233 to 235.1.
1994, c. 30, s. 73.
244.27. The municipality may, in a by-law adopted under section 244.23, provide that, where the average percentage of unoccupancy of a unit of assessment exceeded 20 % during the fiscal year that preceded the fiscal year for which the tax is imposed, the tax rate applicable to the unit shall be the rate obtained by reducing the tax rate fixed in the by-law or the reduced rate established pursuant to the second, third or fourth paragraph of section 244.25, as the case may be, by the portion of the percentage exceeding 20 %.
The average percentage of unoccupancy of a unit of assessment during a fiscal year is obtained by carrying out the following operations:
(1)  establishing, for each day of the fiscal year, the total area of all separate vacant taxable premises in the unit and adding up the areas so established;
(2)  establishing, for each day of the fiscal year, the total area of all separate taxable premises in the unit and adding up the areas so established;
(3)  dividing the sum resulting from the addition under subparagraph 1 by the sum resulting from the addition under subparagraph 2 and converting the quotient obtained into a percentage.
Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, or is intented to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him and which is either a non-residential immovable other than an immovable comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or a residential immovable referred to in the first paragraph of section 244.23 constitutes separate premises. The part of a unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner is delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable whose operator is required to hold a permit under the Tourist Establishments Act (chapter E-15.1), the aggregate of the parts intended for lodging constitutes separate premises.
Non-taxable separate premises in respect of which the tax must be paid pursuant to the first paragraph of section 208 or in respect of which an amount in lieu of the tax must be paid by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255 or by the Crown in right of Canada or by one of its mandataries are deemed to be separate taxable premises.
Separate premises are deemed to be vacant when they are unoccupied, are offered on the market for immediate lease, are unfit for occupancy, are undergoing work which prevents them from being occupied or are subject to a lease whose execution has not commenced. For the purposes of this paragraph, a lease does not include a sublease or the assignment of a lease. Notwithstanding section 2, this paragraph applies only to whole separate premises.
The average percentage of unoccupancy, during a fiscal year, of a unit of assessment that does not include any separate premises is the percentage represented by the number of days in the fiscal year during which the unit or, if it is referred to in the fifth paragraph of section 244.23, its taxable non-residential part, is wholly vacant in relation to the total number of days in the fiscal year. The taxable non-residential part is comprised of any taxable non-residential immovable other than an immovable included in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation and of any taxable residential immovable referred to in the first paragraph of section 244.23. The fourth and fifth paragraphs of this section apply to the unit or to the non-residential part of the unit as if it constituted separate premises; in addition to the provisions of the fifth paragraph, the unit or part of a unit is deemed to be vacant where it is unoccupied and is up for sale for immediate occupation.
The municipality may, in the by-law adopted under section 244.23, prescribe rules different from those prescribed in this section to establish the average percentage of unoccupancy of a unit of assessment during a fiscal year or provide that the period for which the percentage is established, instead of being the fiscal year preceding the fiscal year for which the tax is imposed, shall be a period of 12 consecutive months ending during that preceding fiscal year.
1994, c. 30, s. 73; 1999, c. 40, s. 133; 2001, c. 25, s. 124.
244.28. The person in whose name is entered on the roll a unit of assessment that may be subject to the tax or in respect of which an amount in lieu of the tax may be paid shall, on request, provide the municipality with any information it requires to determine whether to avail itself of the first or the seventh paragraph of section 244.27 and, where applicable, to establish the rate reduction provided for in that section that applies in respect of the unit.
In case of non-compliance, the rate reduction in respect of which the request for information was made does not apply to the unit.
1994, c. 30, s. 73.
DIVISION III.4
VARIOUS GENERAL PROPERTY TAX RATES
2000, c. 54, s. 82.
§ 1.  — General powers
2000, c. 54, s. 82.
244.29. Every local municipality may, in accordance with the provisions of this division, fix for a fiscal year several general property tax rates according to the categories to which the units of assessment belong.
However, no municipality shall, for the same fiscal year, fix both
(1)  a general property tax rate specific to the category of non-residential immovables described in section 244.33 and impose the surtax or the tax provided for in section 244.11 or 244.23;
(2)  a general property tax rate specific to the category of serviced vacant land described in section 244.36 and impose the surtax provided for in section 486 of the Cities and Towns Act (chapter C‐19) or article 990 of the Municipal Code of Québec (chapter C‐27.1).
2000, c. 54, s. 82.
§ 2.  — Categories of immovables
2000, c. 54, s. 82.
244.30. For the purposes of this division, the categories of immovables are as follows:
(1)  the category of non-residential immovables;
(2)  the category of industrial immovables;
(3)  the category of immovables consisting of six or more dwellings;
(4)  the category of serviced vacant land; and
(5)  the residual category.
The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.
A unit of assessment may belong to more than one category.
2000, c. 54, s. 82.
244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐15.1) shall be taken into account.
However, the following units of assessment do not belong to that group:
(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);
(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;
(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;
(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and
(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.
2000, c. 54, s. 82.
244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:
(1)  class 1A: less than 0.5 %;
(2)  class 1B: 0.5 % or more and less than 1 %;
(3)  class 1C: 1 % or more and less than 2 %;
(4)  class 2: 2 % or more and less than 4 %;
(5)  class 3: 4 % or more and less than 8 %;
(6)  class 4: 8 % or more and less than 15 %;
(7)  class 5: 15 % or more and less than 30 %;
(8)  class 6: 30 % or more and less than 50 %;
(9)  class 7: 50 % or more and less than 70 %;
(10)  class 8: 70 % or more and less than 95 %;
(11)  class 9: 95 % or more and less than 100 %;
(12)  class 10: 100 %.
For the purposes of the first paragraph,
(1)  non-residential immovable means any such immovable, other than such an immovable that is included in an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), and any residential immovable referred to in the first paragraph of section 244.31;
(2)  taxable value means, in addition to its ordinary meaning, the non-taxable value where
(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;
(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.
2000, c. 54, s. 82.
244.33. The composition of the category of non-residential immovables corresponds to the composition of the group described in section 244.31.
However, on the assumption that there exists a rate specific to the category of industrial immovables, the composition of the category of non-residential immovables corresponds to the composition of the group described in section 244.31, excluding the units of assessment referred to in subparagraph 1 of the first paragraph of section 244.34.
2000, c. 54, s. 82.
244.34. The following units of assessment belong to the category of industrial immovables:
(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and
(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.
Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.
For the purposes of the first two paragraphs, premises means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.
The part of the unit of assessment that is intended to be the subject of a separate lease or that is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole. In the case of an immovable whose operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐15.1), the aggregate of the parts intended for lodging constitutes separate premises.
2000, c. 54, s. 82.
244.35. Every unit of assessment that includes one or more than one residential complex and where the number of dwellings in the unit is equal to or greater than six belongs to the category of immovables consisting of six or more dwellings.
2000, c. 54, s. 82.
244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.
Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.
Serviced land is land that is adjacent to a public street along which water and sanitary sewer services are available.
Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.
The following units of assessment do not belong to the category:
(1)  a unit of assessment that includes an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);
(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;
(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;
(4)  land used for overhead electric powerlines;
(5)  land on which construction is prohibited by law or by by-law.
2000, c. 54, s. 82.
244.37. On the assumption that a rate specific to one or more other categories exists, a unit of assessment belongs to the residual category if it does not belong to the category or categories, as the case may be, in respect of which the assumption is made.
A unit of assessment does not belong to the residual category even if, according to the assumption retained, part of the basic rate is applied under any of sections 244.51 to 244.57 to calculate the amount of the general property tax imposed on the unit.
2000, c. 54, s. 82.
§ 3.  — Rules relating to the establishment of rates
2000, c. 54, s. 82.
A.  — Basic rate
244.38. The municipality shall fix a basic rate.
The basic rate shall constitute the rate specific to the residual category.
2000, c. 54, s. 82.
B.  — Rate specific to the category of non-residential immovables
244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s aggregate taxation rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s aggregate taxation rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax.
The aggregate taxation rate, the taxable non-residential property assessment and the revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed.
2000, c. 54, s. 82; 2001, c. 25, s. 125.
244.40. The applicable coefficient is 1.96.
However, in the case of a municipality whose territory is comprised within the territory of a public transit authority mentioned in this paragraph, or coincides therewith, the applicable coefficient is the coefficient mentioned in one or the other of the following subparagraphs, according to the body whose territory is comprised in or coincides with the territory of the municipality :
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 2.50;
(2)  in the case of the Société de transport de la Ville de Laval: 2.18;
(3)  in the case of the Société de transport de la rive sud de Montréal: 2.42;
(4)  in the case of the Société de transport de l’Outaouais: 2.05;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 2.13;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 2.22;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 1.97;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 2.05;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 1.99.
In the case of a municipality whose territory is comprised within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless its territory is served by the public transit network of the transit authority, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C‐37.1) or any by-law under that section.
2000, c. 54, s. 82.
244.41. For the purposes of section 244.39, the municipality’s aggregate taxation rate is the quotient obtained by dividing the total amount of the revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality among those referred to in the regulation made under paragraph 3 of section 263, by the municipality’s taxable property assessment for the fiscal year concerned.
The taxable property assessment is the total of the taxable values entered on the property assessment roll of the municipality.
If the municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the second paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
If the municipality avails itself of sections 253.27 to 253.34, the taxable property assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies. For the third fiscal year, the aggregate taxation rate shall be established in the same manner as if the municipality had not availed itself of those sections.
The adjusted assessment referred to in the fourth paragraph shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of property taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.
For the purpose of establishing the adjusted value applicable for the second fiscal year, the net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that determined for such fiscal year under the fifth paragraph.
In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is considered to be the third fiscal year under section 72.1, the obligation under the third paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is
(1)  in the first case, inoperative;
(2)  in the second case, adapted as if the anniversary concerned were the first;
(3)  in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.
2000, c. 54, s. 82.
244.42. For the purposes of section 244.39, the taxable non-residential property assessment of the municipality is the total of the taxable values, entered on the property assessment roll of the municipality, of the taxable units of assessment belonging to the group provided for in section 244.31.
However, in the case of a unit of assessment referred to in section 244.51, in the case of a unit of assessment referred to in section 244.52, and in the case of a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, 40 % of the taxable value in the first case, 20 % of the taxable value in the second case, and, in the third case, that part of the value which corresponds to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable to the unit were all or part of the rate specific to the category of industrial immovables not applicable to the unit, shall be taken into account, instead of its taxable value.
The last five paragraphs of section 244.41 apply, with the necessary modifications, to the determination of the taxable non-residential property assessment for each fiscal year for which the roll applies.
2000, c. 54, s. 82.
C.  — Rate specific to the category of industrial immovables
244.43. There shall be no rate specific to the category of industrial immovables unless there is a rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables must be equal to or greater than both the basic rate and 80% of the rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables shall not exceed 120% of the rate specific to the category of non-residential immovables, the product obtained under the second paragraph of section 244.39, or the maximum rate specific to the category of industrial immovables that is established under section 244.44.
In addition, if the municipality imposes the business tax for the same fiscal year, the third paragraph of section 244.39 applies in respect of the combination of rates specific to non-residential immovables and industrial immovables, and the revenues that may not exceed the result obtained under that paragraph are the revenues derived from that combination being applied.
2000, c. 54, s. 82.
244.44. The maximum rate specific to the category of industrial immovables is the product obtained by multiplying the rate specific to the category of non-residential immovables by the applicable coefficient for the fiscal year concerned.
Where the municipality fixes a rate specific to the category of industrial immovables for a fiscal year, without doing so for the last fiscal year for which its property assessment roll in force immediately before the roll applying for the fiscal year for which the rate is fixed applied, the applicable coefficient for that fiscal year is the quotient resulting from the division under section 244.45.
Where the municipality fixes such a rate after doing so for the last fiscal year for which that preceding roll applied, the applicable coefficient for the fiscal year for which the rate is fixed is the product obtained by multiplying the quotient resulting from the division under section 244.45 by the coefficient applicable for that preceding fiscal year. However, the second paragraph applies, as if no rate specific to the category of industrial immovables had been fixed by the municipality for that preceding fiscal year, where that rate was equal to or less than the rate specific to the category of non-residential immovables.
2000, c. 54, s. 82.
244.45. For the purposes of section 244.44, the quotient that is valid for each of the fiscal years for which a property assessment roll applies, subject to the fifth paragraph in the case of a fiscal year subsequent to the first fiscal year, is the quotient obtained by dividing the number referred to in the second paragraph by the number referred to in the third paragraph.
The number to be divided is the number obtained by subtracting from or adding to 1, as the case may be, the decimal that corresponds to the percentage decrease or increase, established by a comparison, between the roll referred to in the first paragraph as it exists on the day of its deposit and the preceding roll as it existed on the preceding day, having regard to the fifth paragraph where applicable, of the total of the taxable values of the non-residential units of assessment other than industrial units of assessment.
The divisor number is obtained by applying the rules set out in the second paragraph in respect of the total of the taxable values of the industrial units of assessment.
For the purposes of the second and third paragraphs, the units of assessment and the values are those that, if the summary of the roll concerned reflecting the state of the roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would be listed on the form prescribed by the regulation made under paragraph 1 of section 263 pertaining to such a summary under the following headings:
(1)  in the case of non-residential units other than industrial units and their taxable values, all successive headings beginning with the heading designated “4 --- TRANSPORT, COMM., PUBLIC SERVICES” and ending with the heading designated “7 --- CULTURAL AND RECREATIONAL”;
(2)  in the case of industrial units and their taxable values, all headings designated “2-3 --- MANUFACTURING INDUSTRIES” and “85 -- Mining”.
Where, in respect of a unit of assessment referred to in the fourth paragraph, an alteration is made to the roll referred to in the first paragraph or to the preceding roll to enter the taxable value of the unit that should have been entered at the time the roll concerned was deposited or not later than the preceding day, as the case may be, the quotient previously established is replaced, for the purpose of establishing the maximum rate specific to the category of industrial immovables for any fiscal year, other than the first fiscal year, for which the roll concerned applies, if the alteration is made before 1 September preceding the beginning of the fiscal year. For the purposes of the replacement, the net increase or decrease in the taxable values of the units resulting from all the alterations referred to in this paragraph and made before 1 September preceding the beginning of the fiscal year to which the replacement pertains is added to or subtracted from, as the case may be, the taxable values taken into account pursuant to the fourth paragraph.
The assessor who deposits the roll referred to in the second paragraph shall, on request, furnish to the municipality the percentages fixed pursuant to the second and third paragraphs.
If the municipality avails itself of the power under section 253.27 in respect of the roll referred to in the first paragraph, the percentages fixed pursuant to the second and third paragraphs are replaced
(1)  where the roll applies for three fiscal years, by one-third and two-thirds of those percentages, respectively, for the first and second fiscal years; and
(2)  where the roll applies for two fiscal years, by one-half of those percentages for the first fiscal year.
2000, c. 54, s. 82.
D.  — Rate specific to the category of immovables consisting of six or more dwellings
244.46. The rate specific to the category of immovables consisting of six or more dwellings must be equal to or greater than the basic rate.
The rate specific to the category of immovables consisting of six or more dwellings shall not exceed 120% of the basic rate or the maximum rate specific to that category.
2000, c. 54, s. 82.
244.47. The maximum rate specific to the category of immovables consisting of six or more dwellings is the product obtained by multiplying the basic rate by the applicable coefficient for the fiscal year concerned.
Where the municipality fixes a rate specific to that category for a fiscal year, without doing so for any of the fiscal years for which its property assessment roll in force immediately before the roll applying for the fiscal year for which the rate is fixed applied, the applicable coefficient for that fiscal year is the quotient resulting from the division under section 244.48.
Where the municipality fixes such a rate after doing so for the last fiscal year for which that preceding roll applied, the applicable coefficient for the fiscal year for which the rate is fixed is the product obtained by multiplying the quotient resulting from the division under section 244.48 by the coefficient applicable for that preceding fiscal year.
2000, c. 54, s. 82.
244.48. For the purposes of section 244.47, the quotient that is valid for each of the fiscal years for which a property assessment roll applies is the quotient obtained by dividing the number referred to in the second paragraph by the number referred to in the third paragraph.
The number to be divided is the number obtained by subtracting one from or by adding to one, as the case may be, the decimal that corresponds to the percentage increase or decrease, established by a comparison, between the roll referred to in the first paragraph as it exists on the day of its deposit and the preceding roll as it existed on the preceding day, of the total of the taxable values of the residential assessment units, without taking into account units in which there are six or more dwellings.
The divisor number is obtained by applying the rules set out in the second paragraph in respect of the total of the taxable values of the residential units of assessment in which there are six or more dwellings.
For the purposes of the second and third paragraphs, the units of assessment and the values are those that, if the summary of the roll concerned reflecting the state of the roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would be listed on the form prescribed by the regulation made under paragraph 1 of section 263 pertaining to such a summary under the following headings:
(1)  in the case of the aggregate of residential units and their taxable values, the heading designated “1 --- RESIDENTIAL”;
(2)  in the case of the units in which there are six or more dwellings and their taxable values, all successive headings beginning with the heading designated “10 -- Dwellings/Number: 6 to 9” and ending with the heading designated “10 -- Dwellings/Number: 200 and more”.
The assessor who deposited the roll referred to in the second paragraph shall, on request, furnish to the municipality the percentages fixed in accordance with the second and third paragraphs.
If the municipality avails itself of the power under section 253.27 in respect of the roll referred to in the first paragraph, the following percentages shall be used rather than the percentages fixed pursuant to the second and third paragraphs:
(1)  where the roll applies for three fiscal years, one-third and two-thirds of those percentages, respectively, for the first and second fiscal years; and
(2)  where the roll applies for two fiscal years, one-half of those percentages for the first fiscal year.
2000, c. 54, s. 82.
E.  — Rate specific to the category of serviced vacant land
244.49. The rate specific to the category of serviced vacant land must be equal to or greater than the basic rate.
The rate specific to the category of serviced vacant land shall not exceed twice the basic rate.
2000, c. 54, s. 82.
§ 4.  — Rules relating to the application of the rates
2000, c. 54, s. 82.
244.50. The rate fixed for a fiscal year in respect of a category applies, subject to the other provisions of this subdivision, for the purpose of calculating the amount of the general property tax imposed for that fiscal year on a unit of assessment belonging to that category.
2000, c. 54, s. 82.
244.51. In the case of a unit of assessment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 40 % of that rate and at 60 % of the basic rate.
Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.
2000, c. 54, s. 82.
244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20 % of that rate and at 80 % of the basic rate.
Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the third paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, sections 244.42 and 244.56 and the second paragraph of section 261.5 do not apply in respect of the unit.
2000, c. 54, s. 82; 2001, c. 25, s. 126.
244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:
(1)  class 1A: 0.1 % of the rate specific to the category of non-residential immovables and 99.9 % of the basic rate;
(2)  class 1B: 0.5 % of the rate specific to the category of non-residential immovables and 99.5 % of the basic rate;
(3)  class 1C: 1 % of the rate specific to the category of non-residential immovables and 99 % of the basic rate;
(4)  class 2: 3 % of the rate specific to the category of non-residential immovables and 97 % of the basic rate;
(5)  class 3: 6 % of the rate specific to the category of non-residential immovables and 94 % of the basic rate;
(6)  class 4: 12 % of the rate specific to the category of non-residential immovables and 88 % of the basic rate;
(7)  class 5: 22 % of the rate specific to the category of non-residential immovables and 78 % of the basic rate;
(8)  class 6: 40 % of the rate specific to the category of non-residential immovables and 60 % of the basic rate;
(9)  class 7: 60 % of the rate specific to the category of non-residential immovables and 40 % of the basic rate;
(10)  class 8: 85 % of the rate specific to the category of non-residential immovables and 15 % of the basic rate.
In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only the rate specific to the category of non-residential immovables.
If a rate has also been fixed in respect of the category of immovables with six dwellings or more and if the unit of assessment referred to in the first paragraph also belongs to that category, the reference to the basic rate in that paragraph is deemed to be replaced by a reference to the rate specific to that category.
The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.
2000, c. 54, s. 82; 2001, c. 25, s. 127.
244.54. For the purposes of the rules relating to the application of the rates where one of those rates has been fixed in respect of the category of industrial immovables, each unit of assessment belonging to that category and referred to in subparagraph 2 of the first paragraph of section 244.34 belongs to one of the following classes, according to the percentage that the area of the industrial premises included in the unit or in the aggregate of such premises is of the total non-residential area of the unit
(1)  class 1I: less than 25%;
(2)  class 2I: 25% or more and less than 75%;
(3)  class 3I: 75% or more.
For the purposes of the first paragraph,
(1)  industrial premises means premises within the meaning of section 244.34 that are mainly intended or used for industrial production purposes;
(2)  non-residential area means the area of any non-residential immovable within the meaning of section 244.32.
2000, c. 54, s. 82.
244.55. In the case of a unit of assessment that belongs to class 2I provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, at 50% of that rate and 50% of the rate that has been fixed in respect of the category of non-residential immovables.
In the case of a unit of assessment that belongs to another class provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, by applying only the rate specific to the category of non-residential immovables, if the unit belongs to class 1I, or the rate specific to the category of industrial immovables, if the unit belongs to class 3I. The rule so provided in respect of a unit that belongs to class 3I also applies in the case of a unit referred to in subparagraph 1 of the first paragraph of section 244.34.
The first two paragraphs apply subject to section 244.56.
2000, c. 54, s. 82; 2001, c. 25, s. 128.
244.56. Where a rate has been fixed in respect of the category of industrial immovables, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to that category that is part of any of classes 1A to 8 provided for in section 244.32, by applying the rule set out in the second paragraph and by multiplying, by the percentage of the rate specific to the category of non-residential immovables provided for in section 244.53 in respect of that class,
(1)  the rate specific to the category of industrial immovables, if the unit is referred to in subparagraph 1 of the first paragraph of section 244.34 or belongs to class 3I provided for in section 244.54;
(2)  the rate specific to the category of non-residential immovables, if the unit belongs to class 1I provided for in section 244.54;
(3)  half of each of the rates referred to in subparagraphs 1 and 2, if the unit belongs to class 2I provided for in section 244.54.
In addition to the multiplication under the first paragraph, the amount of the tax shall be calculated by applying the percentage of the basic rate or, as the case may be, of the rate specific to the category of immovables with six dwellings or more that is provided for in section 244.53 in respect of the class to which the unit of assessment belongs.
2000, c. 54, s. 82; 2001, c. 25, s. 129.
244.57. In the case of a unit of assessment belonging to both the category of non-residential immovables and the category of serviced vacant land, where a rate has been fixed in respect of each of those categories, the amount of the tax shall be calculated by applying, in addition to the rate specific to the first category, the rate obtained by subtracting the basic rate from the rate specific to the second category.
2000, c. 54, s. 82.
244.58. In any legislative or regulatory provision, except in this division, any reference to the general property tax rate means, unless otherwise indicated by the context, the rate or the combination formed by a rate and part of another rate or by parts of several rates that, according to the rules provided for in this subdivision, applies in the calculation of the amount of the tax imposed on the unit of assessment concerned.
The first paragraph applies subject to section 253.59.
2000, c. 54, s. 82; 2001, c. 25, s. 130.
§ 5.  — Abatement in respect of certain vacancies
2000, c. 54, s. 82.
244.59. A municipality may, by by-law, provide that, where it has fixed a rate specific to the category of non-residential immovables, the debtor of the tax imposed on a unit of assessment belonging to the group provided for in section 244.31 is entitled, under certain conditions, to an abatement taking into account the fact that the unit or non-residential premises of the unit are vacant.
The amount of the abatement shall not exceed the difference obtained by subtracting from the amount of the tax that is payable under the rules provided for in subdivision 4 from the amount that would be payable if the basic rate were applied.
The abatement shall be granted to the debtor only if the average percentage of unoccupancy of the unit for the reference period exceeds 20 %.
2000, c. 54, s. 82.
244.60. The by-law must
(1)  define the meaning of non-residential premises, vacancy of a unit of assessment or of premises, average percentage of unoccupancy of a unit and reference period;
(2)  prescribe the rules for calculating the abatement;
(3)  prescribe the terms and conditions according to which an abatement is granted as well as the rules which apply where a debtor acquires or loses the right to an abatement during a fiscal year or where the amount of the abatement varies.
The rules for calculating the abatement must take into account, in particular,
(1)  the rate or the combination formed by a rate and part of another rate or by parts of several rates that, according to the rules provided for in subdivision 4, applies in the calculation of the amount of the tax imposed on the unit of assessment concerned;
(2)  the basis of imposition of the tax;
(3)  the part of the fiscal year during which the vacancy exists.
2000, c. 54, s. 82; 2001, c. 25, s. 131.
244.61. The by-law may
(1)  prescribe that a unit of assessment or non-residential premises be taken into consideration for the purposes of abatement only if they are vacant for the number of days it fixes, specify whether the days taken into account in computing the number must occur consecutively and, in such a case, whether the days must be included in a single fiscal year or whether they may be included in two fiscal years and specify whether the unit or premises, once a number has been reached, are to be taken into consideration for the purposes of abatement from the day the number is reached or from the first of the days, consecutive or not, as the case may be, included in the fiscal year for which abatement is granted;
(2)  prescribe the rules, including verification measures, to be used to establish whether or not the vacancy exists and whether or not the average percentage of unoccupancy is attained;
(3)  provide for interest to be added to the amount of a tax supplement or overpayment which must, in the circumstances described in subparagraph 3 of the first paragraph of section 244.60, be paid or refunded.
2000, c. 54, s. 82.
244.62. During the time the by-law is in force, when occupancy of a unit of assessment or separate premises thereof begins or ceases or when a change of occupant occurs, the debtor of the tax must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to that municipality or inform it in any other manner agreed upon with the clerk.
Every person who, knowing that occupancy of the unit of assessment or separate premises thereof for which he owes the tax has begun or ceased or that a change of occupant has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if the person learned of the fact too late to act within the prescribed time, as soon as possible thereafter, is guilty of an offence and liable to a fine of $500.
Every person convicted of an offence under the second paragraph shall lose the right to obtain an abatement under the by-law for one year, from the day on which the judgment becomes res judicata.
The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.
2000, c. 54, s. 82.
244.63. The municipality must inform a debtor who receives an abatement of the rules of calculation applicable and communicate to the debtor the data which have been used with respect to the debtor’s unit of assessment.
2000, c. 54, s. 82.
244.64. For the purposes of sections 244.59 to 244.63 and the by-law provided for therein, in the case of a non-taxable unit of assessment in respect of which an amount in lieu of the tax must be paid by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255 or by the Crown in right of Canada or by one of its mandataries, the word tax means the amount in lieu thereof.
2000, c. 54, s. 82.
DIVISION IV
PAYMENT AND REFUND OF TAXES
245. Where the effect of an alteration to the property assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school property tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made. Except in the last case, for the purpose of determining the debtor of the supplement or the creditor of the overpayment, the entry on the roll shall be considered, as the case may be, on the date on which the demand for payment of the supplement is sent or the date on which the refund is paid.
The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18, of Division IV.3, of Division IV.4 or of Division IV.5 shall also be taken into account, where applicable.
Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the property assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the property tax or municipal compensation the collection or computation of which is based on that entry. In the case of a tax or a compensation referred to in this paragraph, however, the debtor of the supplement or the creditor of the overpayment is the person who was the debtor of the tax or the compensation payable for the period for which the amount paid proves, after the alteration, to have been an insufficient or an excess amount, as the case may be.
The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the property assessment roll coming into force during such fiscal year.
1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4; 1999, c. 31, s. 8; 1999, c. 40, a. 133.
245.1. (Replaced).
1986, c. 34, s. 20; 1991, c. 32, s. 129.
246. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 174 or 174.2 must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or a municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.
The supplements bear interest at the same rate as the tax from the expiry of the time limit applicable.
This section also applies to a supplement due under section 240.
1979, c. 72, s. 246; 1989, c. 68, s. 1; 1991, c. 32, s. 130.
247. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 246, including interest computed in accordance with the second paragraph, must be paid within thirty days of the alteration to the roll.
The amount of the refund bears interest, for the period for which the excess of taxes has been collected, at the rate that could be exacted for tax arrears during that period.
This section also applies, with the necessary modifications, to a refund due under section 240 or 241.
1979, c. 72, s. 247.
248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration, including the interest it bears, must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.
The supplements bear interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration results from a proceeding before the Tribunal, the supplement does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the supplement, or the party to the dispute as the debtor’s successor, is not responsible.
1979, c. 72, s. 248; 1989, c. 68, s. 2; 1991, c. 32, s. 131; 1996, c. 67, s. 51; 1997, c. 43, s. 289.
249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within 30 days of the alteration to the roll.
The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration of the roll gives rise to a refund as a result of a proceeding before the Tribunal, the amount of the refund does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the amount of the refund, or the party to the dispute as the debtor’s successor, is not responsible.
An agreement entered into under section 138.4 or a decision or judgment that has become res judicata, in respect of which an alteration has been made to the roll pursuant to section 182 and which gives rise to a refund, is considered to be a judgment ordering the municipality to pay a sum.
1979, c. 72, s. 249; 1991, c. 32, s. 132; 1994, c. 30, s. 74; 1996, c. 67, s. 52; 1997, c. 43, s. 290.
250. An amount due under section 213 must be paid within the following time limits:
(1)  if due to a local municipality, it must be paid within the time prescribed in or pursuant to section 252;
(2)  if due to a school board, it must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or a municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment;
(3)  (subparagraph repealed).
An amount unpaid after the expiry of the time limit applicable under the first paragraph bears interest at the same rate as municipal or school taxes, as the case may be.
1979, c. 72, s. 250; 1989, c. 68, s. 3; 1991, c. 29, s. 21; 1991, c. 32, s. 133.
250.1. The local municipality may order that a penalty be added to the amount of exigible municipal taxes.
The penalty shall not exceed .5 % of the outstanding principal for every whole month following the expiry, up to 5 % per annum. For the purposes of this paragraph, the date of expiry is the day on which the tax becomes payable or on which the penalty is imposed, whichever comes later.
1988, c. 76, s. 69; 1989, c. 68, s. 4; 1991, c. 32, s. 134.
251. The right to recover an amount contemplated in this division is prescribed by three years from the time when the amount becomes exigible.
1979, c. 72, s. 251.
252. Municipal property taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than the amount fixed by the regulation made under paragraph 4 of section 263, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, increase the number of equal instalments that may be made by the debtor to a maximum of six.
The final date on which the single payment or first instalment of municipal property taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in several instalments, the final date on which any instalment subsequent to a first instalment is, in the case of two or three instalments, the ninetieth day following the last day on which the previous instalment may be made or, in the case of four instalments, the sixtieth day or, in the case of five instalments, the forty-fifth day or, in the case of six instalments, the thirtieth day. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.
Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.
The council of the local municipality or municipal body responsible for assessment by which municipal property taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.
Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.
This section applies notwithstanding any inconsistent provision of a general law or special Act.
1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135; 1999, c. 40, s. 133.
252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person from whom payment of a tax imposed on the basis of an entry on the property assessment roll or roll of rental values, or of any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review has been filed or a proceeding before the Tribunal or an action or motion to quash or set aside has been brought with respect to the entry or the roll.
1989, c. 68, s. 5; 1996, c. 67, s. 53; 1997, c. 43, s. 291; 1999, c. 40, s. 133.
253. Any demand for the payment of a municipal or school tax supplement must be sent not later than 31 December of the municipal fiscal year that follows the fiscal year during which the alteration of the roll giving rise to the supplement is effected.
1979, c. 72, s. 253; 1994, c. 30, s. 75.
DIVISION IV.1
Repealed, 1991, c. 32, s. 136.
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.1. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.2. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.3. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 70; 1991, c. 32, s. 136.
253.4. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 71; 1991, c. 32, s. 136.
253.5. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 72; 1991, c. 32, s. 136.
253.6. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 73; 1991, c. 32, s. 136.
253.7. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.8. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.9. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 74; 1991, c. 29, s. 22; 1991, c. 32, s. 136.
253.10. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 75; 1991, c. 32, s. 136.
253.11. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 76; 1991, c. 32, s. 136.
DIVISION IV.2
Repealed, 1991, c. 32, s. 136.
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.12. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.13. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.14. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.15. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.16. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.17. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.18. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.19. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.20. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.21. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.22. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.23. (Repealed).
1987, c. 69, s. 5; 1989, c. 68, s. 6; 1991, c. 32, s. 136.
253.24. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.25. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.26. (Repealed).
1987, c. 69, s. 5; 1988, c. 76, s. 77; 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
1988, c. 76, s. 78; 1991, c. 32, s. 137.
253.27. Every local municipality may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of its roll.
A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. The resolution shall specify whether it applies only to the property assessment roll, only to the roll of rental values, or to both; it shall apply to the taxes based on the taxable values entered on any roll to which it applies.
The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.
1988, c. 76, s. 78; 1991, c. 32, s. 138; 1998, c. 43, s. 8; 1999, c. 40, s. 133.
253.28. Every unit of assessment or business establishment whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.
For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 is not taken into account, unless a corresponding alteration is made to the preceding roll.
Where a unit or establishment on the roll concerned results from the combination of several whole units or establishments entered on the preceding roll, the sum of the taxable value of each such unit or establishment is considered to be the taxable value, entered on the preceding roll, of the unit or establishment resulting from the combination.
1988, c. 76, s. 78; 1991, c. 32, s. 139; 1994, c. 30, s. 76; 1999, c. 40, s. 133.
253.29. A unit of assessment or business establishment entered on the roll concerned on the date the roll comes into force is not eligible for averaging if the unit or establishment results from the division of a unit or establishment entered on the preceding roll the preceding day.
1988, c. 76, s. 78; 1991, c. 32, s. 140; 1999, c. 40, s. 133.
253.30. The averaging of the variation in the taxable value of the eligible unit of assessment or business establishment shall be achieved by using, for the purpose of computing the taxes imposed for the first two fiscal years for which the roll concerned applies, an adjusted value instead of the taxable value entered on the roll.
The adjusted value is equal, in the case of an increase, to the sum of the values mentioned in subparagraphs 1 and 2 and, in the case of a decrease, to the difference obtained by subtracting the value mentioned in subparagraph 2 from the value mentioned in subparagraph 1:
(1)  the taxable value of the unit establishment entered on the roll in force on the day preceding the coming into force of the roll concerned pursuant to section 253.28;
(2)  the value equal to one-third or two-thirds, according as the adjusted value is computed for the first or the second fiscal year, of the variation in value computed in accordance with section 253.28.
Where the roll concerned is prepared only for two fiscal years in the case referred to in the second paragraph of section 72, the adjusted value shall be used only for the purpose of computing the taxes imposed for the first fiscal year, and the proportion of the variation in value referred to in subparagraph 2 of the second paragraph is one-half instead of one-third or two-thirds.
1988, c. 76, s. 78; 1991, c. 32, s. 141; 1999, c. 40, s. 133.
253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll is deemed to be an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.
Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced
(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;
(2)  by a new adjusted value for the fiscal year concerned corresponding to the product obtained by multiplying the adjusted value for that fiscal year as established prior to the alteration by the difference between 100% and the percentage loss of taxable value resulting from the alteration.
Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.
The averaging of a variation in the taxable value of a unit of assessment or business establishment shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or establishment, divides it, combines it with another, or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or business establishment to which has been added part of another, or from which that part has been taken, unless the value of the said part exceeds 10% of the value of the unit or establishment to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.
Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the business establishment, the averaging of the variation in the taxable value of the business establishment shall cease when the alteration takes effect.
1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77; 1999, c. 31, s. 9; 1999, c. 40, s. 133.
Where it applies to a municipality whose roll has an extended application period under section 139 of the Act to again amend various legislative provisions respecting municipal affairs (2006, chapter 60), this section is modified pursuant to section 7 of the schedule to that Act.
253.32. (Repealed).
1988, c. 76, s. 78; 1991, c. 32, s. 143.
253.33. Sections 253.27 to 253.31 apply to any unit of assessment whose taxable value is established in accordance with section 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).
However, they do not apply where the taxable value of a unit of assessment increases or decreases on the date of the coming into force of the roll concerned because a provision referred to in the first paragraph ceases or begins to apply to the unit.
1988, c. 76, s. 78; 1991, c. 29, s. 23; 1991, c. 32, s. 144.
253.34. Sections 253.27 to 253.31 apply to any unit of assessment or business establishment that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254.
For the application of sections 253.27 to 253.31 to such a unit or establishment, the value that is exempt from tax is regarded as a taxable value and the amount payable in its respect is regarded as a tax.
Sections 253.27 to 253.31 do not apply to any other unit of assessment or establishment if its value ceases or begins to be tax exempt on the date of the coming into force of the roll concerned.
Any alteration to the roll taking effect after its coming into force which is made to take account of the fact that the value of the unit or establishment ceases or begins to be non-taxable is not an alteration contemplated by the second paragraph of section 253.31.
1988, c. 76, s. 78; 1991, c. 32, s. 145; 1999, c. 40, s. 133.
253.35. Sections 253.27 to 253.34 apply notwithstanding any inconsistent provision of any general law or special Act or any regulation made thereunder.
They do not apply in respect of school taxes levied by a local municipality or municipal body responsible for assessment.
1988, c. 76, s. 78; 1991, c. 32, s. 146.
DIVISION IV.4
ABATEMENT OR SURCHARGE APPLICABLE TO CERTAIN PROPERTY TAXES
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 9; 1999, c. 40, s. 133.
§ 1.  — Abatement
1998, c. 43, s. 10.
253.36. Any local municipality may, by by-law, provide for the granting of an abatement, in accordance with this subdivision, to limit the increase in the amount of a property tax payable for a fiscal year in respect of a unit of assessment in relation to the amount of the same tax payable for the preceding fiscal year in respect of the same unit, where the increase exceeds a certain percentage.
The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its property assessment roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not make such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies, except if the resolution applies only to the roll of rental values.
For the purposes of this subdivision, the word roll means the property assessment roll of the municipality.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 11; 1999, c. 40, s. 133.
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word tax means any tax specified by the municipality.
An abatement may be granted for any tax that is
(1)  the general property tax;
(2)  any other property tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  the surtax or the tax on non-residential immovables.
The municipality shall not fix a percentage lower than the sum obtained by adding 5 % and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12; 1999, c. 40, s. 133; 2000, c. 19, s. 30.
253.38. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the first fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:
(1)  multiplying the taxable value of the unit on 1 January of the first fiscal year by the tax rate fixed for that fiscal year;
(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year.
The maximum amount of tax for the first fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the product obtained by multiplying the taxable value of the unit on 31 December of the preceding fiscal year by the tax rate fixed for the latter fiscal year.
For the purposes of subparagraph 1 of the first paragraph, the taxable value of the unit is reduced by the portion of that value attributable to an increase referred to in paragraph 7 of section 174, whether the increase is indicated at the time the roll is deposited or in an alteration to the roll, if the event giving rise to the increase does not give rise to an alteration to the preceding roll.
Where a unit in existence on 1 January of the first fiscal year for which the roll applies results from the combining of several whole units that were in existence on the day preceding that date, the rules prescribed in the first three paragraphs apply in respect of the new unit as if its taxable value on 31 December of the preceding fiscal year was the sum of the taxable values on the latter date of the units combined.
For the purposes of this subdivision in respect of the surtax or the tax on non-residential immovables imposed on a unit of assessment to which any of sections 244.13, 244.25 and 244.27 applies, any reference to the rate of the tax is a reference to that part of the rate applicable to the unit under the section that applies to the unit.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 13.
253.39. Where, after section 253.38 is applied to determine whether an abatement is applicable in respect of a unit of assessment for the first fiscal year for which the roll applies, an alteration to that roll or the preceding roll is made affecting the taxable value of the unit on 1 January of that fiscal year or on 31 December of the preceding fiscal year, section 253.38 is re-applied to take account of the alteration.
Any granting or withdrawal of an abatement or change in the amount of an abatement already granted resulting from the re-application of section 253.38 is taken into consideration in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.
1994, c. 30, s. 78; 1995, c. 7, s. 5.
253.40. Where an alteration to the roll affecting the taxable value of a unit of assessment has effect from a date, later than 1 January, comprised in the first fiscal year for which the roll applies, the last amount of abatement established for that fiscal year in respect of that unit pursuant to section 253.38 or to this section is replaced, from the date the alteration has effect, by a new amount of abatement if the latter amount is different from the former amount.
The new amount is established by performing the following operations consecutively:
(1)  multiplying the tax rate fixed for the first fiscal year for which the roll applies by the lesser of the taxable value of the unit on 1 January of that fiscal year and its taxable value after the alteration;
(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year for which the roll applies as established pursuant to the second paragraph of section 253.38.
If the difference resulting from the subtraction made under subparagraph 2 of the second paragraph is negative, the new amount of the abatement is $0.
For the purposes of the second paragraph, if section 253.38 is re-applied in respect of the unit to take account of an alteration referred to in section 253.39 and the abatement in respect of the unit is not withdrawn as a result of the alteration, the taxable value of the unit on 1 January of the first fiscal year for which the roll applies and the maximum amount of tax for that fiscal year are the value and amount established as a result of the re-application of section 253.38. If the re-application occurs after the application of this section, this section is re-applied to take account of the re-application.
1994, c. 30, s. 78; 1995, c. 7, s. 5.
253.41. Where, pursuant to section 253.40, an amount of abatement is replaced by a new amount, the adjustment resulting from the replacement is established by performing the following operations consecutively:
(1)  subtracting, from the new amount of abatement, the last amount of abatement established before the date from which the alteration to the roll which gives rise to the replacement has effect;
(2)  dividing, by the number of days comprised in the fiscal year considered, the number of days in that fiscal year occurring after the day that precedes the date from which the alteration has effect;
(3)  multiplying the quotient obtained under subparagraph 2 by the difference, negative or positive, resulting from the subtraction made under subparagraph 1.
Any adjustment to increase or decrease the applicable abatement is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.
1994, c. 30, s. 78; 1995, c. 7, s. 5.
253.42. If the purpose of the alteration referred to in the first paragraph of section 253.40 is to cause a unit of assessment to cease to exist by combining the whole of that unit with the whole of another unit and if the units combined existed on 1 January of the first fiscal year for which the roll applies and on 31 December of the preceding fiscal year, section 253.40 applies as if the units combined had formed a single unit on each of those dates. For the purposes of this paragraph, any combined unit that itself results, directly or indirectly, from the combining of whole units existing on either of those dates is deemed to have existed on that date as if any combining considered had taken effect on that date.
If the purpose of the alteration is to cause a unit to cease to exist by combining it with another unit without giving rise to the application of the first paragraph, by eliminating the unit, dividing it or adding to it part of another unit, section 253.40 does not apply and the abatement ceases to be applicable in respect of the unit from the date from which the alteration has effect. In such a case, section 253.41 applies as if the new amount of abatement that replaces the previous amount was $0.
However, the abatement does not cease to be applicable in respect of a unit where a part of the unit is subtracted or a part of another unit is added, if the taxable value of the part added or subtracted does not exceed 10% of the taxable value of the unit in respect of which the abatement applies according to the amount of the latter value entered on the roll immediately before the date from which the alteration has effect. In such a case, section 253.40 applies as if the unit continued to exist and its taxable value decreased or increased, as the case may be.
1994, c. 30, s. 78; 1995, c. 7, s. 5.
253.43. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the second fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:
(1)  multiplying the tax rate fixed for the second fiscal year by the lesser of the taxable value of the unit on 1 January of the first fiscal year, taking account of the application of the third paragraph of section 253.38, if necessary, and its taxable value on 1 January of the second fiscal year;
(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the second fiscal year.
The maximum amount of tax for the second fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the maximum amount of tax for the first fiscal year as established pursuant to the second paragraph of section 253.38.
Where a unit in existence on 1 January of the second fiscal year for which the roll applies results from the combining of several whole units that were in existence on 1 January of the first fiscal year and 31 December of the preceding fiscal year, the rules prescribed in the first two paragraphs apply in respect of the new unit as if its taxable value on 1 January of the first fiscal year was the sum of the taxable values on the latter date of the units combined and as if the maximum amount of the tax for the first fiscal year, in respect of that unit, was the sum of the maximum amounts of tax for the latter fiscal year in respect of the units combined. For the purposes of this paragraph, a combined unit that itself results, directly or indirectly, from the combining of whole units existing on 1 January of the first fiscal year or 31 December of the preceding fiscal year is deemed to have existed on that date as if any combining considered had taken effect on that date.
1994, c. 30, s. 78; 1995, c. 7, s. 5.
253.44. Where, after section 253.43 is applied to determine whether an abatement is applicable in respect of a unit of assessment for the second fiscal year for which the roll applies, an alteration to that roll or the preceding roll is made affecting the taxable value of the unit on 1 January of the second fiscal year, on 1 January of the first fiscal year or on 31 December of the fiscal year preceding the first fiscal year, section 253.43 is re-applied to take account of the alteration.
Any granting or withdrawal of an abatement or change in the amount of an abatement already granted resulting from the re-application of section 253.43 is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.
1995, c. 7, s. 5.
253.45. Where an alteration to the roll affecting the taxable value of a unit of assessment has effect from a date, later than 1 January, comprised in the second fiscal year for which the roll applies, the last amount of abatement established for that fiscal year in respect of the unit pursuant to section 253.43 or to this section is replaced, from the date the alteration has effect, by a new amount of abatement if the latter amount is different from the former amount.
The new amount is established by performing the following operations consecutively:
(1)  multiplying the tax rate fixed for the second fiscal year for which the roll applies by the lesser of the taxable value of the unit on 1 January of the first fiscal year and its taxable value after the alteration;
(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the second fiscal year for which the roll applies as established pursuant to the second paragraph of section 253.43.
If the difference resulting from the subtraction made under subparagraph 2 of the second paragraph is negative, the new amount of the abatement is $0.
For the purposes of the second paragraph, if section 253.43 re-applied in respect of the unit to take account of an alteration referred to in section 253.44 and the abatement in respect of the unit is not withdrawn as a result of the alteration, the taxable value of the unit on 1 January of the first fiscal year for which the roll applies and the maximum amount of tax for the second fiscal year are the value and amount established as a result of the re-application of section 253.43. If the re-application occurs after the application of this section, this section is re-applied to take account of the re-application.
1995, c. 7, s. 5.
253.46. Where, pursuant to section 253.45, an amount of abatement is replaced by a new amount, the adjustment resulting from the replacement is established by performing the following operations consecutively:
(1)  subtracting, from the new amount of abatement, the last amount of abatement established before the date from which the alteration to the roll which gives rise to the replacement has effect;
(2)  dividing, by the number of days comprised in the fiscal year considered, the number of days in that fiscal year occurring after the day that precedes the date from which the alteration has effect;
(3)  multiplying the quotient obtained under subparagraph 2 by the difference, negative or positive, resulting from the subtraction made under subparagraph 1.
Any adjustment to increase or decrease the applicable abatement is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.
1995, c. 7, s. 5.
253.47. If the purpose of the alteration referred to in the first paragraph of section 253.45 is to cause a unit of assessment to cease to exist by combining the whole of that unit with the whole of another unit and if the combined units existed on 1 January of the first fiscal year for which the roll applies, section 253.45 applies as if the units combined had formed a single unit on that date and as if the maximum amount of the tax for the second fiscal year, in respect of the new unit, was the sum of the maximum amounts of tax for the latter fiscal year in respect of the units combined. For the purposes of this paragraph, any unit combined that itself results, directly or indirectly, from the combining of whole units existing on 1 January of the first fiscal year is deemed to have existed on that date as if any combining considered had taken effect on that date.
If the purpose of the alteration is to cause a unit to cease to exist by combining it with another unit without giving rise to the application of the first paragraph, by eliminating the unit, dividing it or adding to it part of another unit, section 253.45 does not apply and the abatement ceases to be applicable in respect of the unit from the date from which the alteration has effect. In such a case, section 253.46 applies as if the new amount of abatement that replaces the previous amount was $0.
However, the abatement does not cease to be applicable in respect of a unit where a part of the unit is subtracted or a part of another unit is added, if the taxable value of the part added or subtracted does not exceed 10% of the taxable value of the unit in respect of which the abatement applies according to the amount of the latter value entered on the roll immediately before the date from which the alteration has effect. In such a case, section 253.45 applies as if the unit continued to exist and its taxable value decreased or increased, as the case may be.
1995, c. 7, s. 5.
253.48. Sections 253.36 to 253.47 apply to any unit of assessment whose taxable value is established in accordance with any of sections 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).
However, any increase in taxable value due to the fact of a provision mentioned in the first paragraph ceasing to apply to the unit does not give rise to the granting of an abatement in respect of the unit or an increase in the amount of an abatement already applicable in its respect.
1995, c. 7, s. 5.
253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or third paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.
The adaptations referred to in the first paragraph are as follows:
(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;
(2)  in the case of any unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;
(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;
(4)  in the case of any unit in respect of which the amount provided for in the first or third paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;
(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to any of the last three paragraphs of section 255,
(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;
(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;
(c)  any alteration to the rate referred to in subparagraph b owing to the provisional aggregate taxation rate being replaced by the aggregate taxation rate based on the data contained in the financial report gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.
However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or third paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first three paragraphs of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.
1995, c. 7, s. 5; 1996, c. 67, s. 54; 1999, c. 31, s. 10.
253.50. An increase in taxable value owing to a non taxable unit of assessment, other than a unit referred to in section 253.49, becoming taxable does not give rise to the granting of an abatement in respect of that unit.
1995, c. 7, s. 5.
§ 2.  — Surcharge
1998, c. 43, s. 14.
253.51. Any local municipality may, by by-law, provide for a surcharge on the amount of a real estate tax payable for a fiscal year in respect of a unit of assessment in order to limit the percentage of the reduction, in relation to the amount of the tax payable in respect of the unit for the preceding fiscal year, resulting from the coming into force of the real estate assessment roll of the municipality.
The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not pass such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies, except if the resolution applies only to the roll of rental values.
1998, c. 43, s. 14.
253.52. The municipality must, in the by-law passed under section 253.51, specify any tax, from among those referred to in the second paragraph, for which a surcharge may be imposed and fix the percentage that the reduction in the amount of the tax must exceed for the surcharge to apply.
A surcharge may be imposed in respect of any tax that is
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  the surtax or the tax on non-residential immovables.
The percentage fixed by the municipality shall not be less than 10 %.
1998, c. 43, s. 14.
253.53. The municipality must, in the by-law passed under section 253.51, prescribe
(1)  the rules permitting the establishment of the amount, before the surcharge, of the tax payable in respect of the unit for the fiscal year for the purposes of which the by-law has effect and the amount of the tax payable in respect of the unit for the preceding fiscal year;
(2)  the rules allowing only the reduction in the amount of the tax that is due to the reduction in the taxable value of the unit resulting from changes in the real estate market reflected on the coming into force of the roll to be taken into consideration;
(3)  the rules permitting the application of the surcharge in respect of a unit that results from the combination of whole units;
(4)  the rules applicable in the case of an alteration to the taxable value of the unit, by reference to the date on which it takes effect;
(5)  the manner in which the surcharge is to be applied.
The municipality may, in the by-law, prescribe other rules relevant for the application of the surcharge.
1998, c. 43, s. 14.
DIVISION IV.5
TRANSITIONAL DIVERSIFICATION OF THE RATES OF CERTAIN REAL ESTATE TAXES
1998, c. 43, s. 15.
253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.
The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;
(3)  the surtax or the tax on non-residential immovables.
The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.
For the purposes of this division, tax means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.
1998, c. 43, s. 15.
253.54.1. Where the municipality avails itself of the power under section 244.29, it may designate the general property tax, under the second paragraph of section 253.54, only in respect of the rate specific to the category of non-residential immovables provided for in section 244.33 or of the basic rate provided for in section 244.38, and only if the rate may, under the second paragraph of this section, be the subject of the designation.
The rate specific to the category of non-residential immovables may be the subject of the designation on the assumption that no rate specific to the category of industrial immovables provided for in section 244.34 exists. The basic rate may be the subject of the designation on the assumption that no rate specific to the category of immovables consisting of six or more dwellings provided for in section 244.35 exists.
If both rates may be the subject of the designation, the designation is presumed to apply to both rates. However, the municipality may specify which of the two rates is the subject of an exclusive designation.
If the municipality makes the designation, the tax referred to in the third and fourth paragraphs of section 253.54 is the general property tax as it applies separately to the units of assessment belonging, as the case may be, to the category of non-residential immovables or to the residual category provided for in section 244.37.
2000, c. 54, s. 83.
253.55. The municipality shall determine three levels, expressed as percentages, on the scale of possible variations in taxable value that may, because of section 253.56, affect the units of assessment subject to the tax.
The scale shall comprise, in order, reductions, from the highest to the lowest, variation nil, and increases, from the lowest to the highest.
The levels determined for the purpose of computing the tax payable for the first fiscal year of the roll also apply for the purpose of computing the amount of the tax payable for the second fiscal year, where applicable.
1998, c. 43, s. 15.
253.56. The variation in the taxable value of a unit of assessment is established by comparing the value entered on the roll on the day of coming into force of the roll with the value that was entered on the preceding roll on the preceding day.
For the purposes of the first paragraph, the value subtracted or added pursuant to an alteration made to the roll, on or before its coming into force, under any of paragraphs 6 to 8, 12, 18 and 19 of section 174 shall not be taken into account, except if a corresponding alteration was made to the preceding roll.
Where a unit, on the roll coming into force, results from the combination of several whole units that appeared on the preceding roll on the preceding day, the sum of the taxable values of the units shall be considered to be the taxable value entered on the preceding roll of the unit resulting from the combination.
1998, c. 43, s. 15.
253.57. The units of assessment subject to the tax shall, for the purposes of the establishment of the rates, be divided into three classes.
The median class is composed of the units affected by a variation in taxable value that falls within the median level determined under section 253.55, and of the units, not referred to in the third paragraph of section 253.56, that appear on the roll coming into force and that did not appear on the preceding roll on the preceding day.
The lower class is composed of the units affected by a variation in taxable value that falls within the level containing reductions greater or increases smaller than those in the median level.
The higher class is composed of the units affected by a variation in taxable value that falls within the level containing reductions smaller or increases greater than those in the median level.
For the purposes of the third and fourth paragraphs, variation nil shall be considered to be the smallest reduction or smallest increase.