F-2.1 - Act respecting municipal taxation

Full text
244.45. (Repealed).
2000, c. 54, s. 82; 2002, c. 37, s. 232; 2002, c. 77, s. 65; 2003, c. 19, s. 195; 2017, c. 132017, c. 13, s. 168.
244.45. For the purposes of section 244.44 and subject to sections 244.45.2 and 244.45.3, the quotient that is valid for each of the fiscal years for which a property assessment roll applies is the quotient obtained by dividing the number referred to in the second paragraph by the number referred to in the third paragraph.
The number to be divided is the ratio obtained by dividing the first of the following totals, which result from the addition of the values of units of assessments or parts thereof, by the second :
(1)  the total to be divided is the total that constitutes the tax base for the rate specific to the category of non-residential immovables, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit ;
(2)  the divisor total is the total that constitutes the tax base for the rate specific to the category of non-residential immovables, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.
The divisor is the ratio obtained by dividing the first of the following totals, which result from the addition of the values of units of assessments or parts thereof, by the second :
(1)  the total to be divided is the total that constitutes the tax base for the rate specific to the category of industrial immovables, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit ;
(2)  the divisor total is the total that constitutes the tax base for the rate specific to the category of industrial immovables, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.
For the purposes of the second and third paragraphs, the tax bases for rates are the totals of values that, if the summary of the roll concerned reflecting the state of the roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would appear on the form prescribed by the regulation made under paragraph 1 of section 263 pertaining to such a summary in the section entitled “ASSIETTES D’APPLICATION DES TAUX DE LA TAXE FONCIÈRE GÉNÉRALE” under the following headings:
(1)  in the case of the tax base for applying the rate specific to the category of non-residential immovables, the total of the values entered in the box in the last line under the heading “TAUX NON RÉSIDENTIEL”;
(2)  in the case of the tax base for applying the rate specific to the category of industrial immovables, the total of the values entered in the box in the last line under the headings “TAUX INDUSTRIEL (CLASSE 2)” and “TAUX IND. (SAUF CL. 1 ET 2)”.
The assessor who deposited the roll referred to in the first paragraph shall, on request, furnish to the municipality the ratios fixed pursuant to the second and third paragraphs.
2000, c. 54, s. 82; 2002, c. 37, s. 232; 2002, c. 77, s. 65; 2003, c. 19, s. 195.
244.45. For the purposes of section 244.44 and subject to sections 244.45.2 and 244.45.3, the quotient that is valid for each of the fiscal years for which a property assessment roll applies is the quotient obtained by dividing the number referred to in the second paragraph by the number referred to in the third paragraph.
The number to be divided is the ratio obtained by dividing the first of the following totals by the second :
(1)  the total to be divided is the total of the taxable values of the non-residential, other than industrial, units of assessment, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit ;
(2)  the divisor total is the total of the taxable values of the non-residential, other than industrial, units of assessment, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.
The divisor is the ratio obtained by dividing the first of the following totals by the second :
(1)  the total to be divided is the total of the taxable values of the industrial units of assessment, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit ;
(2)  the divisor total is the total of the taxable values of the industrial units of assessment, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.
For the purposes of the second and third paragraphs, the units of assessment and the values are those that, if the summary of the roll concerned reflecting the state of the roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would be listed on the form prescribed by the regulation made under paragraph 1 of section 263 pertaining to such a summary under the following headings:
(1)  in the case of non-residential units other than industrial units and their taxable values, all successive headings beginning with the heading designated “4 --- TRANSPORT, COMM., PUBLIC SERVICES” and ending with the heading designated “7 --- CULTURAL AND RECREATIONAL”;
(2)  in the case of industrial units and their taxable values, all headings designated “2-3 --- MANUFACTURING INDUSTRIES” and “85 -- Mining”.
The assessor who deposited the roll referred to in the first paragraph shall, on request, furnish to the municipality the ratios fixed pursuant to the second and third paragraphs.
2000, c. 54, s. 82; 2002, c. 37, s. 232; 2002, c. 77, s. 65.
244.45. For the purposes of section 244.44 and subject to sections 244.45.2 and 244.45.3, the quotient that is valid for each of the fiscal years for which a property assessment roll applies is the quotient obtained by dividing the number referred to in the second paragraph by the number referred to in the third paragraph.
The number to be divided is the ratio obtained by dividing the first of the following totals by the second :
(1)  the total to be divided is the total of the taxable values of the non-residential, other than industrial, units of assessment, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit ;
(2)  the divisor total is the total of the taxable values of the non-residential, other than industrial, units of assessment, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.
The divisor is the ratio obtained by dividing the first of the following totals by the second :
(1)  the total to be divided is the total of the taxable values of the industrial units of assessment, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit ;
(2)  the divisor total is the total of the taxable values of the industrial units of assessment, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.
For the purposes of the second and third paragraphs, the units of assessment and the values are those that, if the summary of the roll concerned reflecting the state of the roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would be listed on the form prescribed by the regulation made under paragraph 1 of section 263 pertaining to such a summary under the following headings:
(1)  in the case of non-residential units other than industrial units and their taxable values, all successive headings beginning with the heading designated “4 --- TRANSPORT, COMM., PUBLIC SERVICES” and ending with the heading designated “7 --- CULTURAL AND RECREATIONAL”;
(2)  in the case of industrial units and their taxable values, all headings designated “2-3 --- MANUFACTURING INDUSTRIES” and “85 -- Mining”.
The assessor who deposited the roll referred to in the first paragraph shall, on request, furnish to the municipality the ratios fixed pursuant to the second and third paragraphs.
If the municipality avails itself of the power under section 253.27 in respect of the roll referred to in the first paragraph, the ratios fixed pursuant to the second and third paragraphs are replaced
(1)  where the roll applies for three fiscal years, by one-third and two-thirds of those ratios, respectively, for the first and second fiscal years; and
(2)  where the roll applies for two fiscal years, by one-half of those ratios for the first fiscal year.
2000, c. 54, s. 82; 2002, c. 37, s. 232.
244.45. For the purposes of section 244.44, the quotient that is valid for each of the fiscal years for which a property assessment roll applies, subject to the fifth paragraph in the case of a fiscal year subsequent to the first fiscal year, is the quotient obtained by dividing the number referred to in the second paragraph by the number referred to in the third paragraph.
The number to be divided is the number obtained by subtracting from or adding to 1, as the case may be, the decimal that corresponds to the percentage decrease or increase, established by a comparison, between the roll referred to in the first paragraph as it exists on the day of its deposit and the preceding roll as it existed on the preceding day, having regard to the fifth paragraph where applicable, of the total of the taxable values of the non-residential units of assessment other than industrial units of assessment.
The divisor number is obtained by applying the rules set out in the second paragraph in respect of the total of the taxable values of the industrial units of assessment.
For the purposes of the second and third paragraphs, the units of assessment and the values are those that, if the summary of the roll concerned reflecting the state of the roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would be listed on the form prescribed by the regulation made under paragraph 1 of section 263 pertaining to such a summary under the following headings:
(1)  in the case of non-residential units other than industrial units and their taxable values, all successive headings beginning with the heading designated “4 --- TRANSPORT, COMM., PUBLIC SERVICES” and ending with the heading designated “7 --- CULTURAL AND RECREATIONAL”;
(2)  in the case of industrial units and their taxable values, all headings designated “2-3 --- MANUFACTURING INDUSTRIES” and “85 -- Mining”.
Where, in respect of a unit of assessment referred to in the fourth paragraph, an alteration is made to the roll referred to in the first paragraph or to the preceding roll to enter the taxable value of the unit that should have been entered at the time the roll concerned was deposited or not later than the preceding day, as the case may be, the quotient previously established is replaced, for the purpose of establishing the maximum rate specific to the category of industrial immovables for any fiscal year, other than the first fiscal year, for which the roll concerned applies, if the alteration is made before 1 September preceding the beginning of the fiscal year. For the purposes of the replacement, the net increase or decrease in the taxable values of the units resulting from all the alterations referred to in this paragraph and made before 1 September preceding the beginning of the fiscal year to which the replacement pertains is added to or subtracted from, as the case may be, the taxable values taken into account pursuant to the fourth paragraph.
The assessor who deposits the roll referred to in the second paragraph shall, on request, furnish to the municipality the percentages fixed pursuant to the second and third paragraphs.
If the municipality avails itself of the power under section 253.27 in respect of the roll referred to in the first paragraph, the percentages fixed pursuant to the second and third paragraphs are replaced
(1)  where the roll applies for three fiscal years, by one-third and two-thirds of those percentages, respectively, for the first and second fiscal years; and
(2)  where the roll applies for two fiscal years, by one-half of those percentages for the first fiscal year.
2000, c. 54, s. 82.