E-16 - Real Estate Assessment Act

Section 105 Disposition versions

1978-12-22

105. (1)  The Minister may, by order, prescribe for the aggregate of municipal corporations:

(a)  the final fiscal year for which the first annual roll must be prepared in accordance with this act;

(b)  the main stages of the preparation of the roll contemplated in subparagraph a;

(c)  the schedule for the carrying out of the stages determined under subparagraph b;

(d)  the categories of municipal corporations to which the order applies distinctly and the terms and conditions of such distinction, subject, as the case may be, to approval by the Minister of the acts carried out in accordance with such terms and conditions.

(2)  Except with regard to municipal corporations included in a Community, the Minister shall not make any order in respect of municipal corporations included in a county corporation unless the county corporation applies therefor.

(3)  An order made with regard to the aggregate of the municipal corporations or, as the case may be, an order made with regard to the municipal corporations forming part of a county corporation, also applies to those constituted after the date of its coming into force and before the first of January of the year preceding that during which the fiscal year prescribed under subparagraph a of subsection 1 commences. However, such municipal corporation is not bound to comply with the schedule prescribed under subparagraph c of that subsection.

At the request of such a municipal corporation, or, as the case may be, of the county corporation of which it forms part, the Minister may exempt it from the application of such order and make a special order in its regard on the same lines.

(4)  If the municipality decides that the first annual roll of a municipal corporation to which an order applies under this section must be made for a fiscal year prior to the one prescribed by such order, it shall determine such fiscal year by a resolution passed at least three months before the beginning of the said year; a copy of the resolution shall be transmitted to the Minister immediately after its adoption. The municipality shall also give public notice of its decision.

(5)  The resolution passed under subsection 4 and any order made under this section are also binding on the assessor of the municipality.

1971, c. 50, s. 108; 1972, c. 46, s. 26; 1973, c. 31, s. 54; 1975, c. 68, s. 38; 1978, c. 59, s. 13.

The replacement of section 105 of this act by section 13 of chapter 59 of the statutes of 1978 has effect from 11 March 1977. (1978, c. 59, s. 23).

The roll in force for the fiscal year of a municipal corporation mentioned in Schedule A to chapter 59 of the statutes of 1978 commencing in 1978 is the first annual roll of that corporation.

The roll prepared and deposited for the fiscal year of a municipal corporation mentioned in Schedule B to chapter 59 of the statutes of 1978, replaced by section 3 of chapter 7 of the statutes of 1979, commencing in 1979 is the first annual roll of that corporation.

With regard to such corporations, such fiscal years are considered to have been determined by order under section 105 of this act replaced by section 13 of chapter 59 of the statutes of 1978. (1978, c. 59, s. 23; 1979, c. 7, s. 3, s. 4).

1977-12-31

105. The Minister may, by order, prescribe for the aggregate of municipal corporations:

(a)  the first fiscal year for which the first annual roll must be prepared in accordance with this act;

(b)  the main stages of the preparation of the roll contemplated in paragraph a;

(c)  the schedule for the carrying out of the stages determined under paragraph b;

(d)  the categories of municipal corporations to which the order applies distinctly and the terms and conditions of such distinction.

The Minister may exempt, in whole or in part, from the application of any order he may make under this section the municipal corporations or categories of municipal corporations he indicates. Such exemption shall avail for the period fixed by the Minister or, if no period is fixed, until 15 November 1983. It must be published without delay in the Gazette officielle du Québec.

Except with regard to municipal corporations included in a Community, the Minister shall not make any order in respect of municipal corporations included in a county corporation unless the county corporation applies therefor.

An order made under this section shall, by the fact it concerns municipal corporations, also bind the assessor of the municipality.

1971, c. 50, s. 108; 1972, c. 46, s. 26; 1973, c. 31, s. 54; 1975, c. 68, s. 38.