C-11.3 - Charter of Ville de Longueuil

Section 87.6.1 Disposition versions

2004-11-01

87.6.1. Having determined that a rate should be fixed separately for a sector if the city availed itself of the power provided for in section 87.1, the city may, instead of fixing a separate rate, grant an abatement so as to obtain the same effect as a separate rate with respect to the tax burden borne by the aggregate of the units of assessment situated in the sector that would have been subject to all or part of the separate rate.

The amount of abatement shall be calculated by multiplying the taxable value of each unit of assessment referred to in the first paragraph by a coefficient fixed by the city. In the case of a unit of assessment in respect of which one of the amounts referred to in subparagraph 3 of the second paragraph of section 87.1 is paid, the amount of abatement shall be calculated by multiplying its non-taxable value.

Upon the adoption of the budget for a fiscal year, the city may, in addition to any coefficient fixed for that fiscal year, fix other coefficients in advance that could be applied in subsequent fiscal years. Notwithstanding the foregoing, any advance coefficient shall be replaced if, upon the adoption of the budget for the later fiscal year concerned, it becomes apparent that its application will not make it possible to achieve the result provided for in the first paragraph.

Even if they are linked to the exercise of the power to fix a separate rate, sections 87.1 to 87.5 apply to the city for the purposes of the power provided for in this section.

O.C. 1310-2001, s. 16; 2004, c. 20, s. 42.

2001-11-14

87.6.1. Having determined that a rate should be fixed separately for a sector if the city availed itself of the power provided for in section 87.1, the city may, instead of fixing a separate rate, grant an abatement so as to obtain the same effect as a separate rate with respect to the tax burden borne by the aggregate of the units of assessment situated in the sector that would have been subject to all or part of the separate rate.

The amount of abatement shall be calculated by multiplying the taxable value of each unit of assessment referred to in the first paragraph by a coefficient fixed by the city. In the case of a unit of assessment in respect of which one of the amounts referred to in subparagraph 3 of the second paragraph of section 87.1 is paid, the amount of abatement shall be calculated by multiplying its non-taxable value.

Upon the adoption of the budget for a fiscal year, the city may, in addition to any coefficient fixed for that fiscal year, fix other coefficients in advance that could be applied in subsequent fiscal years. Notwithstanding the foregoing, any advance coefficient shall be replaced if, upon the adoption of the budget for the later fiscal year concerned, it becomes apparent that its application will not make it possible to achieve the result provided for in the first paragraph.

Even if they are linked to the exercise of the power to fix a separate rate, sections 87.1 to 87.6 apply to the city for the purposes of the power provided for in this section.

O.C. 1310-2001, s. 16.