C-19 - Cities and Towns Act

Section 489 Disposition versions

2018-03-23

489. Any municipality may impose, in accordance with section 487, a special tax for the purposes of paying:

(1)  sums the payment of which is imposed on it by an order made under section 45.3.3 or 61 of the Environment Quality Act (chapter Q-2); or

(2)  sums claimed under section 113 of the said Act;

(3)  (paragraph repealed).

R. S. 1964, c. 193, s. 525; 1971, c. 50, s. 120; 1979, c. 72, s. 309; 1982, c. 63, s. 144; 2011, c. 16, s. 231; 2017, c. 4, s. 243.

2011-07-01

489. Any municipality may impose, in accordance with section 487, a special tax for the purposes of paying:

(1)  sums the payment of which is imposed on it by an order made under section 35 or 61 of the Environment Quality Act (chapter Q-2); or

(2)  sums claimed under section 113 of the said Act;

(3)  (paragraph repealed).

R. S. 1964, c. 193, s. 525; 1971, c. 50, s. 120; 1979, c. 72, s. 309; 1982, c. 63, s. 144; 2011, c. 16, s. 231.

1982-12-18

489. Any municipality may impose, in accordance with section 487, a special tax for the purposes of paying:

(1)  sums the payment of which is imposed on it by an order made under section 35 or 61 of the Environment Quality Act (chapter Q-2);

(2)  sums claimed under section 113 of the said Act; or

(3)  sums that it owes the Société québécoise d’assainissement des eaux under the Act respecting the Société québécoise d’assainissement des eaux (chapter S-18.2.1).

R. S. 1964, c. 193, s. 525; 1971, c. 50, s. 120; 1979, c. 72, s. 309; 1982, c. 63, s. 144.

1979-12-21

489. Repealed.

R. S. 1964, c. 193, s. 525; 1971, c. 50, s. 120; 1979, c. 72, s. 309.

1977-12-31

489. The council may impose and levy annually:

(1)  On the stock in trade or articles of commerce of all descriptions kept by merchants and dealers and exposed for sale in shops, or kept in vaults, warehouses or store-houses; on all yards or depots for rough, sawn or manufactured wood or lumber; and on all yards or depots for coal or other articles of commerce kept for sale, a tax of not more than one per cent of the estimated average value of such stock in trade or other articles of commerce;

(2)  On all tenants paying rent in the municipality, an annual tax of not more than eight cents in the dollar on the amount of their rent or of the rental value of the property as entered on the valuation roll.

Every person, occupying property or part of any property of which he is neither the owner nor the lessee, shall be liable for the payment of such tax.

R. S. 1964, c. 193, s. 525; 1971, c. 50, s. 120.