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C-37.3 - Act respecting the Communauté urbaine de Québec

Section 248
Disposition versions

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248. For the purpose of paying any aliquot share provided for by this Act, a municipality may, in addition to its power to use a mode of tariffing 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.
Contestation by a municipality of an aliquot share claimed by the Community or the Société does not exempt the municipality from paying its aliquot share while the contestation is pending. The Community or the Société, as the case may be, may have addressed to any municipality in default a formal notice advising such municipality to pay its aliquot share within 90 days of the sending of such notice.
If a municipality fails to comply with such formal notice within the prescribed time, the Commission municipale du Québec, upon the request of the Community or the Société, as the case may be, may present a petition to have such municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C‐35).
1969, c. 83, s. 306; 1971, c. 88, s. 45; 1977, c. 5, s. 14; 1979, c. 72, s. 409; 1982, c. 63, s. 183; 1991, c. 32, s. 204; 1993, c. 67, s. 104; 1999, c. 40, s. 69.
248. For the purpose of paying any aliquot share provided for by this Act, a municipality may, in addition to its power to use a mode of tariffing 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.
Contestation by a municipality of an aliquot share claimed by the Community or the Société does not exempt the municipality from paying its aliquot share while the contestation is pending. The Community or the Société, as the case may be, may have addressed to any municipality in default a formal notice advising such municipality to pay its aliquot share within 90 days of the sending of such notice.
If a municipality fails to comply with such formal notice within the prescribed delay, the Commission municipale du Québec, upon the request of the Community or the Société, as the case may be, may present a petition to have such municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
1969, c. 83, s. 306; 1971, c. 88, s. 45; 1977, c. 5, s. 14; 1979, c. 72, s. 409; 1982, c. 63, s. 183; 1991, c. 32, s. 204; 1993, c. 67, s. 104.
248. For the purpose of paying any aliquot share provided for by this Act, a municipality may, in addition to its power to use a mode of tariffing 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.
The executive committee may have addressed to any municipality in default a formal notice advising such municipality to pay its aliquot share within ninety days of the sending of such notice.
If a municipality fails to comply with such formal notice within the prescribed delay, the Commission municipale du Québec, upon the request of the executive committee, may present a petition to have such municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
1969, c. 83, s. 306; 1971, c. 88, s. 45; 1977, c. 5, s. 14; 1979, c. 72, s. 409; 1982, c. 63, s. 183; 1991, c. 32, s. 204.
248. Every municipality by whatever law governed may, for the purposes of paying any aliquot share due under this act, 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 upon the proprietors shall be assimilated to a real estate tax and the compensation imposed upon the tenants shall be assimilated to a personal tax.
Each municipality shall pay its share according to the terms and conditions provided by the by-law contemplated in section 212 or 251.
Any instalment unpaid when due bears interest, without formal notice, at the rate provided by the by-law or, where such is the case, by the resolution contemplated in section 212 or 251.
The executive committee may have addressed to any municipality a formal notice advising such municipality to pay its aliquot share within ninety days of the sending of such notice.
If a municipality fails to comply with such formal notice within the prescribed delay, the Commission municipale du Québec, upon the request of the executive committee, may present a petition to have such municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
1969, c. 83, s. 306; 1971, c. 88, s. 45; 1977, c. 5, s. 14; 1979, c. 72, s. 409; 1982, c. 63, s. 183.
248. Every municipality by whatever law governed may, for the purposes of paying any aliquot share due under this act, 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 upon the proprietors shall be assimilated to a real estate tax and the compensation imposed upon the tenants shall be assimilated to a personal tax.
Each municipality shall pay its aliquot share on a date fixed by the executive committee.
Any instalment unpaid when due shall bear interest, without formal notice, at the maximum nominal rate permitted by the Government for municipal funds by way of bond issue.
The executive committee may have addressed to any municipality a formal notice advising such municipality to pay its aliquot share within ninety days of the sending of such notice.
If a municipality fails to comply with such formal notice within the prescribed delay, the Commission municipale du Québec, upon the request of the executive committee, may present a petition to have such municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
1969, c. 83, s. 306; 1971, c. 88, s. 45; 1977, c. 5, s. 14; 1979, c. 72, s. 409.
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