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C-27.1 - Municipal Code of Québec
Section 979
Disposition versions
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979. The council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes in the manner it deems appropriate.
The council may also charge the cost of such works either entirely to the corporation or to both the corporation and the ratepayers of one or more parts of the municipality or entirely to the ratepayers of one or more parts of the municipality, in the proportions determined by the by-law.
The first two paragraphs apply for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
