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C-19 - Cities and Towns Act

Section 487
Disposition versions

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487. Notwithstanding any legislative provision inconsistent herewith contained in this Act or in the charter of a municipality governed in part by this Act, the council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable property subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes, in the manner it sees fit.
The council may also charge the cost of such works
(1)  to the municipality;
(2)  to the ratepayers of part of the territory of the municipality;
(3)  to the ratepayers benefiting from the works when they are carried out in any part of the territory of the municipality designated as its “centre” under a special planning program.
The council may combine the alternatives provided for in the second paragraph in the proportions it determines.
In the case contemplated in subparagraph 3 of the second paragraph, the council must identify the immovables of those who benefit from the works or provide one or more criteria allowing to identify them.
This section applies for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
R. S. 1964, c. 193, s. 522; 1979, c. 36, s. 88; 1982, c. 63, s. 143; 1985, c. 27, s. 30; 1996, c. 2, s. 186; 1999, c. 40, s. 51.
487. Notwithstanding any legislative provision inconsistent herewith contained in this Act or in the charter of a municipality governed in part by this Act, the council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes, in the manner it sees fit.
The council may also charge the cost of such works
(1)  to the municipality;
(2)  to the ratepayers of part of the territory of the municipality;
(3)  to the ratepayers benefiting from the works when they are carried out in any part of the territory of the municipality designated as its “centre” under a special planning program.
The council may combine the alternatives provided for in the second paragraph in the proportions it determines.
In the case contemplated in subparagraph 3 of the second paragraph, the council must identify the immovables of those who benefit from the works or provide one or more criteria allowing to identify them.
This section applies for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
R. S. 1964, c. 193, s. 522; 1979, c. 36, s. 88; 1982, c. 63, s. 143; 1985, c. 27, s. 30; 1996, c. 2, s. 186.
487. Notwithstanding any legislative provision inconsistent herewith contained in this act or in the charter of a city or town governed in part by this act, the council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes, in the manner it sees fit.
The council may also charge the cost of such works
(1)  to the corporation;
(2)  to the ratepayers of part of the municipality;
(3)  to the ratepayers benefiting from the works when they are carried out in any part of the municipality designated as its “centre” under a special planning program.
The council may combine the alternatives provided for in the second paragraph in the proportions it determines.
In the case contemplated in subparagraph 3 of the second paragraph, the council must identify the immovables of those who benefit from the works or provide one or more criteria allowing to identify them.
This section applies for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
R. S. 1964, c. 193, s. 522; 1979, c. 36, s. 88; 1982, c. 63, s. 143; 1985, c. 27, s. 30.
487. Notwithstanding any legislative provision inconsistent herewith contained in this act or in the charter of a city or town governed in part by this act, the council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes, in the manner it sees fit.
The council may also charge the cost of such works either entirely to the corporation, to both the corporation and the ratepayers of one or more parts of the municipality or entirely to the ratepayers of one or more parts of the municipality, in the proportions determined by the by-law or resolution.
The first two paragraphs apply for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
R. S. 1964, c. 193, s. 522; 1979, c. 36, s. 88; 1982, c. 63, s. 143.
487. Notwithstanding any legislative provision inconsistent herewith contained in this act or in the charter of a city or town governed in part by this act, the council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes, in the manner it sees fit.
The council may also charge the cost of such works either entirely to the corporation, to both the corporation and the ratepayers of one or more parts of the municipality or entirely to the ratepayers of one or more parts of the municipality, in the proportions determined by the by-law or resolution.
R. S. 1964, c. 193, s. 522; 1979, c. 36, s. 88.
487. Notwithstanding any legislative provision inconsistent herewith contained in this act or in the charter of a city or town governed in part by this act, the council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes, taking into account both frontage and area.
The council may also charge the cost of such works either entirely to the corporation or to both the corporation and the ratepayers of one or more portions of the municipality, in the proportions determined by the by-law or resolution.
R. S. 1964, c. 193, s. 522.
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