M-14, r. 1 - Regulation respecting the registration of agricultural operations and the payment of property taxes and compensations

Section 13.2 Disposition versions

2012-09-01

13.2. For the purposes of the first paragraph of section 36.7.1 of the Act, a local municipality shall send to the Minister, using an information technology medium, the following information for each unit of assessment referred to in section 36.7 of the Act:

(1)  the name of the municipality and the geographic code assigned to it by the Institut de la statistique du Québec;

(2)  the registration number of the unit as entered on the assessment roll;

(3)  the date of the account of property taxes and compensations;

(4)  the period for which the amount of the tax or compensation is imposed;

(5)  an indication of whether it is an account of taxes or compensations referred to in the second paragraph of section 81 of the Act respecting municipal taxation (chapter F-2.1), an account relating to a tax supplement or any other account of taxes or compensations that is not referred to in that paragraph;

(6)  the name and address of the debtor of the tax or compensation and, if the debtor is not the person in whose name the unit of assessment is entered on the assessment roll, the name and address of that person;

(7)  the total value of the immovables included in the unit;

(8)  the value of the part of the immovables forming part of the agricultural operation and situated in the agricultural zone;

(9)  where applicable, the value of the part of the immovables forming part of the agricultural operation and situated elsewhere than in the agricultural zone;

(10)  the total value of the buildings included in the unit and, if only part of the buildings forms part of the agricultural operation and is situated in the agricultural zone, the value of that part;

(11)  the value and total area of the land included in the unit and, if only part of the land forms part of the agricultural operation and is situated in the agricultural zone, the value and area of that part;

(12)  the value, for the purposes of school taxes, of the land forming part of the agricultural operation and situated in the agricultural zone, taking into account section 231.3 of the Act respecting municipal taxation;

(13)  the total amount of property taxes and compensations attributable to the immovables forming part of the agricultural operation;

(14)  the basic general property tax rate and, where that rate applies to immovables forming part of the agricultural operation, the amount of the tax;

(15)  where applicable, the rate specific to the category of agricultural immovables applicable to the immovables forming part of the agricultural operation and the amount of the general property tax;

(16)  the amount of any other property tax and any tariff or compensation applicable to the immovables forming part of the agricultural operation;

(17)  the reduction rate and the amount of any adjustment applicable to the unit;

(18)  the amount owed to the municipality by the Minister under the second paragraph of section 36.7.1 of the Act; and

(19)  the amount of taxes and compensations that the municipality was unable to credit or that it reimbursed, and the reason.

O.C. 817-2007, s. 11.