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C-27.1 - Municipal Code of Québec

Section 1094.2
Disposition versions

Full text
1094.2. A financial reserve shall be made up of the sums allocated to it each year and interest earned on the sums.
A reserve established for the benefit of the entire territory of the municipality may be made up of sums from the portion of the general fund of the municipality allocated for that purpose by the council, of the excess amount referred to in section 244.4 of the Act respecting municipal taxation (chapter F‐2.1) from a mode of tariffing established by the municipality under section 244.1 of that Act or, in the case of a reserve established by a regional county municipality, of a special share payable by all the municipalities whose territory is situated within the territory of the regional county municipality, or, in the case of a reserve established by a local municipality, of sums from a special tax provided for in the budget for that purpose and imposed on the taxable immovables in the entire territory of the municipality.
A reserve established by a local municipality for the benefit of a specific sector may be made up only of sums from a special tax provided for in the budget for that purpose and imposed on the taxable immovables situated in that sector or from the excess amount referred to in section 244.4 of the Act respecting municipal taxation from a mode of tariffing established by the municipality in respect of that sector under section 244.1 of that Act.
Where the reserve is established by a regional county municipality for the benefit of a specific sector, the reserve may not be made up of sums from a special share payable by the local municipalities for whose benefit the reserve is established or from the excess amount referred to in section 244.4 of the Act respecting municipal taxation from a mode of tariffing established by the regional county municipality in respect of that sector under section 244.1 of that Act.
1997, c. 93, s. 94; 2000, c. 19, s. 11; 2001, c. 68, s. 43.
1094.2. A financial reserve shall be made up of the sums allocated to it each year and interest earned on the sums.
A reserve established for the benefit of the entire territory of the municipality may be made up of sums from the portion of the general fund of the municipality allocated for that purpose by the council or, in the case of a reserve established by a local municipality, of sums from a special tax provided for in the budget for that purpose and imposed on the taxable immovables in the entire territory of the municipality.
A reserve established for the benefit of a specific sector may be made up only of sums from a special tax provided for in the budget for that purpose and imposed on the taxable immovables situated in that sector.
1997, c. 93, s. 94; 2000, c. 19, s. 11.
1094.2. A financial reserve shall be made up of the sums allocated to it each year and interest earned on the sums.
A reserve established for the benefit of the entire territory of the municipality may be made up of sums from the portion of the general fund of the municipality allocated for that purpose by the council, or of sums from a special tax provided for in the budget for that purpose and imposed on the taxable immovables in the entire territory of the municipality.
A reserve established for the benefit of a specific sector may be made up only of sums from a special tax provided for in the budget for that purpose and imposed on the taxable immovables situated in that sector.
1997, c. 93, s. 94.
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