C-11.5 - Charter of Ville de Québec, national capital of Québec

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130.7. The city may prescribe the rules enabling it to grant an abatement for a fiscal year in such manner that, in relation to the preceding fiscal year, any increase in the tax burden borne by a unit of assessment or a business establishment is not greater than 5%.
The last three paragraphs of section 130.1 and sections 130.2 to 130.5 apply, with the necessary modifications, for the purposes of the limitation on the increase under the first paragraph.
If it avails itself of the power provided for in the first paragraph, the city shall determine the rules to enable the rules set out in the provisions among those referred to in the second paragraph which take into consideration aggregates of units or of establishments, to be adapted to each unit of assessment or business establishment considered individually.
2001, c. 25, s. 338; O.C. 1309-2001, s. 18; 2004, c. 20, s. 78.
130.7. The city may prescribe the rules enabling it to grant an abatement for a fiscal year in such manner that, in relation to the preceding fiscal year, any increase in the tax burden borne by a unit of assessment or a business establishment is not greater than 5 %.
The last three paragraphs of section 130.1 and sections 130.2 to 130.6 apply, with the necessary modifications, for the purposes of the limitation on the increase under the first paragraph.
If it avails itself of the power provided for in the first paragraph, the city shall determine the rules to enable the rules set out in the provisions among those referred to in the second paragraph which take into consideration aggregates of units or of establishments, to be adapted to each unit of assessment or business establishment considered individually.
2001, c. 25, s. 338; O.C. 1309-2001, s. 18.