F-2.1 - Act respecting municipal taxation

Section 244.67 Disposition versions

2004-11-01

244.67. No municipality may fix in respect of the tax, for a fiscal year, a rate exceeding the difference for the year between the basic general property tax rate and the general property tax rate specific to the category of serviced vacant land.

Where the municipality, in the circumstances set out in section 244.49.1, has fixed general property tax rates referred to in the first paragraph that vary with the different parts of its territory, the municipality may fix various rates in respect of those parts for the tax on unserviced vacant land where necessary to respect the maximum set out in that paragraph.

2004, c. 20, s. 178.