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C-27.1 - Municipal Code of Québec

Section 989
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989. Every local municipality may impose and levy annually, within the limits determined by this Code, by direct taxation on all the taxable property in the territory of the municipality, any sum of money required to defray the expenses of administration, or for any special purpose whatever, within its jurisdiction.
The council of any local municipality may order, by by-law, that the annual property tax shall be imposed by resolution. From and after the coming into force of such by-law and until it has been repealed, such tax shall be imposed by resolution.
M.C. 1916, a. 696; 1945, c. 70, s. 8; 1950, c. 74, s. 10; 1979, c. 72, s. 289; 1988, c. 76, s. 4; 1996, c. 2, s. 406; 1999, c. 40, s. 60.
989. Every local municipality may impose and levy annually, within the limits determined by this Code, by direct taxation on all the taxable property in the territory of the municipality, any sum of money required to defray the expenses of administration, or for any special purpose whatever, within its jurisdiction.
The council of any local municipality may order, by by-law, that the annual real estate tax shall be imposed by resolution. From and after the coming into force of such by-law and until it has been repealed, such tax shall be imposed by resolution.
M.C. 1916, a. 696; 1945, c. 70, s. 8; 1950, c. 74, s. 10; 1979, c. 72, s. 289; 1988, c. 76, s. 4; 1996, c. 2, s. 406.
989. Every local corporation may impose and levy annually, within the limits determined by this Code, by direct taxation on all the taxable property of the municipality, any sum of money required to defray the expenses of administration, or for any special purpose whatever, within its jurisdiction.
The council of any local corporation may order, by by-law, that the annual real estate tax shall be imposed by resolution. From and after the coming into force of such by-law and until it has been repealed, such tax shall be imposed by resolution.
A county corporation has the same powers.
M.C. 1916, a. 696; 1945, c. 70, s. 8; 1950, c. 74, s. 10; 1979, c. 72, s. 289; 1988, c. 76, s. 4.
989. Every local corporation may impose and levy annually, within the limits determined by this Code, by direct taxation on all the taxable property of the municipality, any sum of money required to defray the expenses of administration, or for any special purpose whatever, within its jurisdiction.
The council of any local corporation may order, by by-law, that the annual real estate tax shall be imposed by resolution. From and after the coming into force of such by-law and until it has been repealed, such tax shall be imposed by resolution.
A county corporation has the same powers.
A county corporation may, in the case of a territory not erected as a local municipality or of which the council is not organized, limit the imposing and levying taxes to a part only of such territory.
M.C. 1916, a. 696; 1945, c. 70, s. 8; 1950, c. 74, s. 10; 1979, c. 72, s. 289.
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