C-37.1 - Act respecting the Communauté urbaine de l’Outaouais

Section 251 Disposition versions

1999-10-22

251. For the purposes of paying its aliquot share of the expenses of the Community, including those relating to any service governed by a special tariff and those the apportionment of which is based on any criterion other than fiscal potential, or for the purposes of paying its aliquot share of the net anticipated amount of expenses of the transit authority to be apportioned, every municipality may, in addition to its power to use a tariff under section 244.1 of the Act respecting municipal taxation (chapter F‐2.1), impose a special property tax based on the value of the taxable immovables situated in its territory.

1969, c. 85, s. 300; 1977, c. 5, s. 14; 1979, c. 72, s. 439; 1983, c. 29, s. 67; 1990, c. 85, s. 103; 1999, c. 40, s. 67.

1991-01-01

251. For the purposes of paying its aliquot share of the expenses of the Community, including those relating to any service governed by a special tariff and those the apportionment of which is based on any criterion other than fiscal potential, or for the purposes of paying its aliquot share of the net anticipated amount of expenses of the transit corporation to be apportioned, every municipality may, in addition to its power to use a tariff under section 244.1 of the Act respecting municipal taxation (chapter F-2.1), impose a special real estate tax based on the value of the taxable immovables situated in its territory.

1969, c. 85, s. 300; 1977, c. 5, s. 14; 1979, c. 72, s. 439; 1983, c. 29, s. 67; 1990, c. 85, s. 103.

1983-06-23

251. For the purposes of paying its aliquot share of the expenses of the Community, including those relating to any service governed by a special tariff and those the apportionment of which is based on any criterion other than fiscal potential, or for the purposes of paying its aliquot share of the net anticipated amount of expenses of the Transit Commission to be apportioned, every municipality by whatever law governed may impose a special tax on the bases contemplated in section 487 of the Cities and Towns Act (chapter C-19) or require of any owner or tenant of immoveables in the municipality a compensation according to such tariff as it deems suitable.

The tariff of compensation shall require the approval of the Commission municipale du Québec.

The compensation imposed on the owners shall be assimilated to a real estate tax and the compensation imposed upon the lessees shall be assimilated to a personal tax.

1969, c. 85, s. 300; 1977, c. 5, s. 14; 1979, c. 72, s. 439; 1983, c. 29, s. 67.

0001-01-01

251. Every municipality by whatever law governed may, for the purposes of paying its aliquot share of the operating deficit of the Transit Commission, impose a special tax on the bases contemplated in section 487 of the Cities and Towns Act (chapter C-19) or require of any owner or tenant of immoveables in the municipality a compensation according to such tariff as it deems suitable.

The tariff of compensation shall require the approval of the Commission municipale du Québec.

The compensation imposed on the owners shall be assimilated to a real estate tax and the compensation imposed upon the lessees shall be assimilated to a personal tax.

1969, c. 85, s. 300; 1977, c. 5, s. 14; 1979, c. 72, s. 439.