M-14 - Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation

Full text
36.3. (Repealed).
1991, c. 29, s. 1; 1995, c. 64, s. 2; 1999, c. 40, s. 179; 2005, c. 8, s. 5; 2006, c. 32, s. 4; 2020, c. 7, s. 9.
36.3. The property taxes and compensations qualified for payment are those which are payable or have been paid for a given fiscal year regardless, in the latter case, of who paid them. However, for the purpose of establishing the amount payable under section 36.4, they include the school property taxes for that fiscal year not exceeding the maximum set by the Education Act (chapter I-13.3).
They shall be computed for each unit of assessment proportionately to the value of the immovables situated in the agricultural zone and forming part of the agricultural operation in relation to the total value of the unit of assessment. The proportion shall be established in accordance with the account of property taxes or compensations sent by the local municipality. The first account sent in a given fiscal year shall also be used for the pro rata computation of the school property taxes for the school fiscal year in progress at the time the notice is sent, subject to the limit imposed by section 231.3 of the Act respecting municipal taxation (chapter F-2.1).
The interest and penalties payable or paid on outstanding property taxes and compensations do not qualify for payment, except interest accrued pursuant to section 248 of the Act respecting municipal taxation.
1991, c. 29, s. 1; 1995, c. 64, s. 2; 1999, c. 40, s. 179; 2005, c. 8, s. 5; 2006, c. 32, s. 4.
36.3. The property taxes and compensations which qualify for reimbursement are those which, on the date of the application for reimbursement, are payable or have been paid, regardless, in the latter case, of who paid them.
They shall be computed for each unit of assessment proportionately to the value of the immovables situated in the agricultural zone and forming part of the agricultural operation in relation to the total value of the unit of assessment. The proportion shall be established in accordance with the notice of assessment sent for the municipal fiscal year for which an application for reimbursement is made. The notice shall also be used for the pro rata computation of the school property taxes for the school fiscal year in progress at the time the notice is sent, subject to the limit imposed by section 231.3 of the Act respecting municipal taxation (chapter F-2.1).
The interest and penalties payable or paid on outstanding property taxes and compensations do not qualify for reimbursement, except interest accrued pursuant to section 248 of the Act respecting municipal taxation (chapter F-2.1).
1991, c. 29, s. 1; 1995, c. 64, s. 2; 1999, c. 40, s. 179; 2005, c. 8, s. 5.
36.3. The property taxes and compensations which qualify for reimbursement are those which, on the date of the application for reimbursement, are payable or have been paid, regardless, in the latter case, of who paid them.
They shall be computed proportionately to the value of the immovables situated in the agricultural zone and forming part of the agricultural operation in relation to the total value of the unit of assessment. The proportion shall be established in accordance with the notice of assessment sent for the municipal fiscal year for which an application for reimbursement is made. The notice shall also be used in respect of the school property taxes for the school fiscal year in progress at the time the notice is sent.
The interest and penalties payable or paid on outstanding property taxes and compensations do not qualify for reimbursement, except interest accrued pursuant to section 248 of the Act respecting municipal taxation (chapter F-2.1).
1991, c. 29, s. 1; 1995, c. 64, s. 2; 1999, c. 40, s. 179.
36.3. The real estate taxes and compensations which qualify for reimbursement are those which, on the date of the application for reimbursement, are payable or have been paid, regardless, in the latter case, of who paid them.
They shall be computed proportionately to the value of the immovables situated in the agricultural zone and forming part of the agricultural operation in relation to the total value of the unit of assessment. The proportion shall be established in accordance with the notice of assessment sent for the municipal fiscal year for which an application for reimbursement is made. The notice shall also be used in respect of the school real estate taxes for the school fiscal year in progress at the time the notice is sent.
The interest and penalties payable or paid on outstanding real estate taxes and compensations do not qualify for reimbursement, except interest accrued pursuant to section 248 of the Act respecting municipal taxation (chapter F-2.1).
1991, c. 29, s. 1; 1995, c. 64, s. 2.
36.3. The real estate taxes and compensations which qualify for reimbursement are those which, on the date of the application for reimbursement, are payable or have been paid, regardless, in the latter case, of who paid them.
They shall be computed proportionately to the value of the immovables situated in the agricultural zone and forming part of the agricultural operation in relation to the total value of the unit of assessment. The proportion shall be established in accordance with the notice of assessment sent for the municipal fiscal year for which an application for reimbursement is made. The notice shall also be used in respect of the school real estate taxes for the school fiscal year in progress at the time the notice is sent.
However, the Minister shall exclude from the reimbursement the part of the amount of real estate taxes and compensations attributable to the immovables forming part of the agricultural operation and used for residential or commercial purposes or for leisure, recreation or sport purposes, with the exception of those attributable to the principal residence of the person applying for reimbursement and other residences serving as lodging for the persons participating in the agricultural activities of the agricultural operation.
The interest and penalties payable or paid on outstanding real estate taxes and compensations do not qualify for reimbursement, except interest accrued pursuant to section 248 of the Act respecting municipal taxation (chapter F-2.1).
1991, c. 29, s. 1.