F-2.1 - Act respecting municipal taxation

Full text
244.48. (Repealed).
2000, c. 54, s. 82; 2002, c. 37, s. 235; 2002, c. 77, s. 68; 2003, c. 19, s. 199; 2017, c. 132017, c. 13, s. 170.
244.48. For the purposes of section 244.47, 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 assessment or parts thereof, by the second :
(1)  the total to be divided is the total that constitutes the tax base for the basic rate, 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 basic rate, 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 immovables consisting of six or more dwellings, 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 immovables consisting of six or more dwellings, 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 basic rate, the total of the values entered in the box in the last line under the heading “TAUX DE BASE”;
(2)  in the case of the tax base for applying the rate specific to the category of immovables consisting of six or more dwellings, the total of the values entered in the box in the last line under the heading “TAUX 6 LOGEMENTS OU PLUS”.
The assessor who deposited the roll referred to in the first paragraph shall, on request, furnish to the municipality the ratios fixed in accordance with the second and third paragraphs.
2000, c. 54, s. 82; 2002, c. 37, s. 235; 2002, c. 77, s. 68; 2003, c. 19, s. 199.
244.48. For the purposes of section 244.47, 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 residential units of assessment other than units in which there are six or more dwellings, 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 residential units of assessment other than units in which there are six or more dwellings, 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 residential units of assessment in which there are six or more dwellings, 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 residential units of assessment in which there are six or more dwellings, 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 the aggregate of residential units and their taxable values, the heading designated “1 --- RESIDENTIAL”;
(2)  in the case of the units in which there are six or more dwellings and their taxable values, all successive headings beginning with the heading designated “10 -- Dwellings/Number: 6 to 9” and ending with the heading designated “10 -- Dwellings/Number: 200 and more”.
The assessor who deposited the roll referred to in the first paragraph shall, on request, furnish to the municipality the ratios fixed in accordance with the second and third paragraphs.
2000, c. 54, s. 82; 2002, c. 37, s. 235; 2002, c. 77, s. 68.
244.48. For the purposes of section 244.47, 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 residential units of assessment other than units in which there are six or more dwellings, 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 residential units of assessment other than units in which there are six or more dwellings, 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 residential units of assessment in which there are six or more dwellings, 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 residential units of assessment in which there are six or more dwellings, 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 the aggregate of residential units and their taxable values, the heading designated “1 --- RESIDENTIAL”;
(2)  in the case of the units in which there are six or more dwellings and their taxable values, all successive headings beginning with the heading designated “10 -- Dwellings/Number: 6 to 9” and ending with the heading designated “10 -- Dwellings/Number: 200 and more”.
The assessor who deposited the roll referred to in the first paragraph shall, on request, furnish to the municipality the ratios fixed in accordance with 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 following ratios shall be used rather than the ratios fixed pursuant to the second and third paragraphs:
(1)  where the roll applies for three fiscal years, 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, one-half of those ratios for the first fiscal year.
2000, c. 54, s. 82; 2002, c. 37, s. 235.
244.48. For the purposes of section 244.47, 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 number obtained by subtracting one from or by adding to one, as the case may be, the decimal that corresponds to the percentage increase or decrease, 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, of the total of the taxable values of the residential assessment units, without taking into account units in which there are six or more dwellings.
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 residential units of assessment in which there are six or more dwellings.
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 the aggregate of residential units and their taxable values, the heading designated “1 --- RESIDENTIAL”;
(2)  in the case of the units in which there are six or more dwellings and their taxable values, all successive headings beginning with the heading designated “10 -- Dwellings/Number: 6 to 9” and ending with the heading designated “10 -- Dwellings/Number: 200 and more”.
The assessor who deposited the roll referred to in the second paragraph shall, on request, furnish to the municipality the percentages fixed in accordance with 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 following percentages shall be used rather than the percentages fixed pursuant to the second and third paragraphs:
(1)  where the roll applies for three fiscal years, 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, one-half of those percentages for the first fiscal year.
2000, c. 54, s. 82.