F-2.1 - Act respecting municipal taxation

Section 57 Disposition versions

2004-11-01

1999-10-22

1993-12-17

1991-06-20

1980-12-19

1979-12-21

0001-01-01

57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the municipal corporation adopts a resolution to that effect not later than 31 March preceding the coming into force of the roll.

Where applicable, the clerk of the municipal corporation shall send the resolution to the clerk of the municipality.

The resolution shall be sent to the assessor within fifteen days after its adoption or receipt, as the case may be, by the clerk of the municipality.

The assessor may make the entries contemplated in the first paragraph even if the resolution has been adopted or sent after the expiry of the fixed time.

Notwithstanding section 2, this section applies only to a whole unit of assessment.

The resolution remains in effect in respect of rolls subsequent to the roll contemplated in the first paragraph until it is repealed by a resolution adopted not later than 31 March preceding the coming into force of the roll on which the identification of the immoveables contemplated in this section is no longer required. The second and third paragraphs apply to the resolution for repeal.

1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192.