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C-37.1 - Act respecting the Communauté urbaine de l’Outaouais

Section 251
Disposition versions

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251. Every municipality by whatever law governed may, for the purposes of paying its aliquot share of the operating deficit of the Transit Commission, impose a special tax on the bases contemplated in section 487 of the Cities and Towns Act (chapter C-19) or require of any owner or tenant of immoveables in the municipality a compensation according to such tariff as it deems suitable.
The tariff of compensation shall require the approval of the Commission municipale du Québec.
The compensation imposed on the owners shall be assimilated to a real estate tax and the compensation imposed upon the lessees shall be assimilated to a personal tax.
1969, c. 85, s. 300; 1977, c. 5, s. 14; 1979, c. 72, s. 439.
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