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E-20.001 - Act respecting the exercise of certain municipal powers in certain urban agglomerations
Section 107
Disposition versions
107. If the urban agglomeration council exercises the power under section 253.36 or 253.51 of the Act as regards the abatement or surcharge applicable to certain property taxes, Division IV.4 of Chapter XVIII of the Act applies with the necessary modifications and, in particular, the following modifications:
(1) the property assessment roll referred to is the urban agglomeration property roll;
(2) (subparagraph repealed);
(3) the property taxes concerned are solely the property taxes imposed by the urban agglomeration council; and
(4) the expenditures provided for in a budget that are concerned are solely urban agglomeration expenditures.
Consequently, if the regular council of the central municipality exercises such a power, the property taxes concerned are solely those imposed by that council and the expenditures concerned are solely those that are not urban agglomeration expenditures.
107. If the urban agglomeration council exercises the power under section 253.36 or 253.51 of the Act as regards the abatement or surcharge applicable to certain property taxes, Division IV.4 of Chapter XVIII of the Act applies with the necessary modifications and, in particular, the following modifications:
(1) the property assessment roll referred to is the urban agglomeration property roll;
(2) the value resulting from the adjustment under the second paragraph of section 82 is deemed to be entered on the roll, even following an alteration to the roll;
(3) the property taxes concerned are solely the property taxes imposed by the urban agglomeration council; and
(4) the expenditures provided for in a budget that are concerned are solely urban agglomeration expenditures.
Consequently, if the regular council of the central municipality exercises such a power, the property taxes concerned are solely those imposed by that council and the expenditures concerned are solely those that are not urban agglomeration expenditures.
