C-37.3 - Act respecting the Communauté urbaine de Québec

Section 248 Disposition versions

1999-10-22

1994-01-01

1991-06-20

1982-12-18

0001-01-01

248. Every municipality by whatever law governed may, for the purposes of paying any aliquot share due under this act, impose a special tax on the bases contemplated in section 487 of the Cities and Towns Act (chapter C-19), or require of any owner or tenant of immoveables in the municipality a compensation according to such tariff as it deems suitable.

The tariff of compensation shall require the approval of the Commission municipale du Québec.

The compensation imposed upon the proprietors shall be assimilated to a real estate tax and the compensation imposed upon the tenants shall be assimilated to a personal tax.

Each municipality shall pay its aliquot share on a date fixed by the executive committee.

Any instalment unpaid when due shall bear interest, without formal notice, at the maximum nominal rate permitted by the Government for municipal funds by way of bond issue.

The executive committee may have addressed to any municipality a formal notice advising such municipality to pay its aliquot share within ninety days of the sending of such notice.

If a municipality fails to comply with such formal notice within the prescribed delay, the Commission municipale du Québec, upon the request of the executive committee, may present a petition to have such municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).

1969, c. 83, s. 306; 1971, c. 88, s. 45; 1977, c. 5, s. 14; 1979, c. 72, s. 409.