Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 244.47
Disposition versions

Full text
244.47. (Repealed).
2000, c. 54, s. 82; 2002, c. 37, s. 234; 2002, c. 77, s. 67; 2005, c. 28, s. 113; 2017, c. 13, s. 170.
244.47. The maximum rate specific to the category of immovables consisting of six or more dwellings is the product obtained by multiplying the basic rate by the applicable coefficient for the fiscal year concerned.
Where the municipality fixes a rate specific to that category for a fiscal year, the applicable coefficient for that fiscal year is the product obtained by multiplying the quotient resulting from the division under the first paragraph of section 244.48 by the coefficient applicable for the last fiscal year for which the property assessment roll of the municipality in force immediately before the roll applying for the fiscal year for which the rate is fixed applied.
The applicable coefficient for that preceding fiscal year is deemed to be equal to 1 if, for that preceding fiscal year, the municipality did not fix a rate specific to the category of immovables consisting of six or more dwellings or fixed a rate equal to the basic rate.
The first three paragraphs apply subject to section 244.48.1.
2000, c. 54, s. 82; 2002, c. 37, s. 234; 2002, c. 77, s. 67; 2005, c. 28, s. 113.
244.47. The maximum rate specific to the category of immovables consisting of six or more dwellings is the product obtained by multiplying the basic rate by the applicable coefficient for the fiscal year concerned.
Where the municipality fixes a rate specific to that category for a fiscal year, the applicable coefficient for that fiscal year is the product obtained by multiplying the quotient resulting from the division under the first paragraph of section 244.48 by the coefficient applicable for the last fiscal year for which the property assessment roll of the municipality in force immediately before the roll applying for the fiscal year for which the rate is fixed applied.
The applicable coefficient for that preceding fiscal year is deemed to be equal to 1 if, for that preceding fiscal year, the municipality has not fixed a rate specific to the category of immovables consisting of six or more dwellings.
The first three paragraphs apply subject to section 244.48.1.
2000, c. 54, s. 82; 2002, c. 37, s. 234; 2002, c. 77, s. 67.
244.47. The maximum rate specific to the category of immovables consisting of six or more dwellings is the product obtained by multiplying the basic rate by the applicable coefficient for the fiscal year concerned.
Where the municipality fixes a rate specific to that category for a fiscal year, without doing so for any of the fiscal years for which its property assessment roll in force immediately before the roll applying for the fiscal year for which the rate is fixed applied, the applicable coefficient for that fiscal year is the quotient resulting from the division under the first paragraph of section 244.48.
Where the municipality fixes such a rate after doing so for the last fiscal year for which that preceding roll applied, the applicable coefficient for the fiscal year for which the rate is fixed is the product obtained by multiplying the quotient resulting from the division under the first paragraph of section 244.48 by the coefficient applicable for that preceding fiscal year.
2000, c. 54, s. 82; 2002, c. 37, s. 234.
244.47. The maximum rate specific to the category of immovables consisting of six or more dwellings is the product obtained by multiplying the basic rate by the applicable coefficient for the fiscal year concerned.
Where the municipality fixes a rate specific to that category for a fiscal year, without doing so for any of the fiscal years for which its property assessment roll in force immediately before the roll applying for the fiscal year for which the rate is fixed applied, the applicable coefficient for that fiscal year is the quotient resulting from the division under section 244.48.
Where the municipality fixes such a rate after doing so for the last fiscal year for which that preceding roll applied, the applicable coefficient for the fiscal year for which the rate is fixed is the product obtained by multiplying the quotient resulting from the division under section 244.48 by the coefficient applicable for that preceding fiscal year.
2000, c. 54, s. 82.
© Gouvernement du Québec