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F-2.1 - Act respecting municipal taxation
Section 244.53
Disposition versions
244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:
(1) class 1A: 0.1% of the rate specific to the category of non-residential immovables and 99.9% of the basic rate;
(2) class 1B: 0.5% of the rate specific to the category of non-residential immovables and 99.5% of the basic rate;
(3) class 1C: 1% of the rate specific to the category of non-residential immovables and 99% of the basic rate;
(4) class 2: 3% of the rate specific to the category of non-residential immovables and 97% of the basic rate;
(5) class 3: 6% of the rate specific to the category of non-residential immovables and 94% of the basic rate;
(6) class 4: 12% of the rate specific to the category of non-residential immovables and 88% of the basic rate;
(7) class 5: 22% of the rate specific to the category of non-residential immovables and 78% of the basic rate;
(8) class 6: 40% of the rate specific to the category of non-residential immovables and 60% of the basic rate;
(9) class 7: 60% of the rate specific to the category of non-residential immovables and 40% of the basic rate;
(10) class 8: 85% of the rate specific to the category of non-residential immovables and 15% of the basic rate.
In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only the rate specific to the category of non-residential immovables.
Even if no rate specific to the category of non-residential immovables has been fixed, the first or second paragraph applies to a unit of assessment referred to in that paragraph belonging to a subcategory of residential immovables established in accordance with subdivision 6.1, if a rate specific to that subcategory and different from the basic rate has been fixed; for the purposes of that paragraph, a rate specific to the category of non-residential immovables, equal to the basic rate, is then deemed to have been fixed. If the unit of assessment belonging to the subcategory is referred to in the first paragraph, a reference to the basic rate in that paragraph is deemed to be a reference to the rate specific to that subcategory.
The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.
244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:
(1) class 1A: 0.1% of the rate specific to the category of non-residential immovables and 99.9% of the basic rate;
(2) class 1B: 0.5% of the rate specific to the category of non-residential immovables and 99.5% of the basic rate;
(3) class 1C: 1% of the rate specific to the category of non-residential immovables and 99% of the basic rate;
(4) class 2: 3% of the rate specific to the category of non-residential immovables and 97% of the basic rate;
(5) class 3: 6% of the rate specific to the category of non-residential immovables and 94% of the basic rate;
(6) class 4: 12% of the rate specific to the category of non-residential immovables and 88% of the basic rate;
(7) class 5: 22% of the rate specific to the category of non-residential immovables and 78% of the basic rate;
(8) class 6: 40% of the rate specific to the category of non-residential immovables and 60% of the basic rate;
(9) class 7: 60% of the rate specific to the category of non-residential immovables and 40% of the basic rate;
(10) class 8: 85% of the rate specific to the category of non-residential immovables and 15% of the basic rate.
In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only the rate specific to the category of non-residential immovables.
Even if no rate specific to the category of non-residential immovables has been fixed, the first or second paragraph applies to a unit of assessment referred to in that paragraph belonging to the category of immovables consisting of six or more dwellings, if a rate specific to that category and higher than the basic rate has been fixed; for the purposes of that paragraph, a rate specific to the category of non-residential immovables, equal to the basic rate, is then deemed to have been fixed. If the unit of assessment belonging to the category of immovables consisting of six or more dwellings is referred to in the first paragraph, a reference to the basic rate in that paragraph is deemed to be a reference to the rate specific to that category.
The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.
244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:
(1) class 1A: 0.1 % of the rate specific to the category of non-residential immovables and 99.9 % of the basic rate;
(2) class 1B: 0.5 % of the rate specific to the category of non-residential immovables and 99.5 % of the basic rate;
(3) class 1C: 1 % of the rate specific to the category of non-residential immovables and 99 % of the basic rate;
(4) class 2: 3 % of the rate specific to the category of non-residential immovables and 97 % of the basic rate;
(5) class 3: 6 % of the rate specific to the category of non-residential immovables and 94 % of the basic rate;
(6) class 4: 12 % of the rate specific to the category of non-residential immovables and 88 % of the basic rate;
(7) class 5: 22 % of the rate specific to the category of non-residential immovables and 78 % of the basic rate;
(8) class 6: 40 % of the rate specific to the category of non-residential immovables and 60 % of the basic rate;
(9) class 7: 60 % of the rate specific to the category of non-residential immovables and 40 % of the basic rate;
(10) class 8: 85 % of the rate specific to the category of non-residential immovables and 15 % of the basic rate.
In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only the rate specific to the category of non-residential immovables.
If a rate has also been fixed in respect of the category of immovables with six dwellings or more and if the unit of assessment referred to in the first paragraph also belongs to that category, the reference to the basic rate in that paragraph is deemed to be replaced by a reference to the rate specific to that category.
The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.
244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:
(1) class 1A: 0.1 % of the rate specific to the category of non-residential immovables and 99.9 % of the basic rate;
(2) class 1B: 0.5 % of the rate specific to the category of non-residential immovables and 99.5 % of the basic rate;
(3) class 1C: 1 % of the rate specific to the category of non-residential immovables and 99 % of the basic rate;
(4) class 2: 3 % of the rate specific to the category of non-residential immovables and 97 % of the basic rate;
(5) class 3: 6 % of the rate specific to the category of non-residential immovables and 94 % of the basic rate;
(6) class 4: 12 % of the rate specific to the category of non-residential immovables and 88 % of the basic rate;
(7) class 5: 22 % of the rate specific to the category of non-residential immovables and 78 % of the basic rate;
(8) class 6: 40 % of the rate specific to the category of non-residential immovables and 60 % of the basic rate;
(9) class 7: 60 % of the rate specific to the category of non-residential immovables and 40 % of the basic rate;
(10) class 8: 85 % of the rate specific to the category of non-residential immovables and 15 % of the basic rate.
In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only 100 % of the rate specific to the category of non-residential immovables.
If a rate has also been fixed in respect of the category of immovables with six dwellings or more and if the unit of assessment referred to in the first paragraph also belongs to that category, the reference to the basic rate in that paragraph is deemed to be replaced by a reference to the rate specific to that category.
The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.
