F-2.1 - Act respecting municipal taxation

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244.44. The applicable coefficient is 4.5 in the case of a municipality having a population of less than 5,000 inhabitants and whose territory is not included in an urban agglomeration, provided for in Title II of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001), having a total population of more than 5,000 inhabitants, and 5 in all other cases.
However, a municipality whose territory is included in the urban agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations may, by by-law, determine a coefficient that is greater than the one applicable to it under the first paragraph.
2000, c. 54, s. 82; 2002, c. 37, s. 231; 2002, c. 77, s. 64; 2017, c. 132017, c. 13, s. 167.
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, the applicable coefficient for that fiscal year is the product obtained by multiplying the quotient resulting from the division under the first paragraph of section 244.45 by the coefficient applicable for the last fiscal year for which the property assessment roll of the municipality in force immediately before the roll applying for the fiscal year for which the rate is fixed applied.
The applicable coefficient for that preceding fiscal year is deemed to be equal to 1 if, for that preceding fiscal year, the municipality has not fixed a rate specific to the category of industrial immovables or has fixed a rate that was equal to or less than the rate specific to the category of non-residential immovables.
The first three paragraphs apply subject to section 244.45.4.
2000, c. 54, s. 82; 2002, c. 37, s. 231; 2002, c. 77, s. 64.
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 the first paragraph of 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 the first paragraph of 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; 2002, c. 37, s. 231.
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.