E-20.001 - Act respecting the exercise of certain municipal powers in certain urban agglomerations

Section 171 Disposition versions

2005-06-17

171. If the urban agglomeration council, the regular council of the central municipality or the council of a reconstituted municipality takes advantage of the various general property tax rates scheme for a fiscal year referred to in the second paragraph, the coefficient calculated under the third or fourth paragraph is used for the purpose of establishing the maximum specific rate applicable in respect of the rate specific to the category of industrial immovables or to the category of immovables consisting of six or more dwellings.

The fiscal years concerned are

(1)  in the case of an urban agglomeration referred to in paragraph 1 of section 167, a fiscal year for which the property assessment roll coming into force on 1 January 2006 applies; and

(2)  in the case of an urban agglomeration referred to in paragraph 2 or 3 of section 167, a fiscal year preceding the fiscal year in which the first property assessment roll drawn up specifically for each related municipality comes into force.

In the case of the tax imposed by the urban agglomeration council, the coefficient is calculated by applying sections 244.44 to 244.45.4 or 244.47 to 244.48.1 of the Act, as the case may be, with the following modifications:

(1)  the rolls compared are the city’s property assessment roll applicable for the fiscal year 2005, and

(a)  in the case of an urban agglomeration referred to in paragraph 1 of section 167, the first property assessment roll referred to in section 82; and

(b)  in the case of an urban agglomeration referred to in paragraph 2 or 3 of section 167, the urban agglomeration property roll referred to in section 169;

(2)  the coefficient applicable for the fiscal year 2005 is the coefficient determined on the basis of the city’s decision as to the establishment of a rate specific to the category concerned for that fiscal year, according to the following rules if the city did not act in a uniform manner for its whole territory:

(a)  if it set a single rate specific to the category concerned for part of its territory, that rate is taken into consideration as if it had been set for the whole territory; and

(b)  if it set two or more rates specific to the category concerned for different parts of its territory, the highest rate is taken into consideration as if it had been set for the whole territory.

In the case of the tax imposed by the regular council of the central municipality or the council of a reconstituted municipality, the coefficient is calculated by applying sections 244.44 to 244.45.4 or 244.47 to 244.48.1 of the Act, as the case may be, with the following modifications:

(1)  the rolls compared are the part of the city’s property assessment roll applicable for the fiscal year 2005 that includes the immovables situated in the territory of the municipality, and

(a)  in the case of an urban agglomeration referred to in paragraph 1 of section 167, the first property assessment roll drawn up specifically for the municipality; and

(b)  in the case of an urban agglomeration referred to in paragraph 2 or 3 of section 167, the municipality’s property assessment roll referred to in section 168;

(2)  the coefficient applicable for the fiscal year 2005 is the coefficient determined on the basis of the city’s decision as to the establishment of a rate specific to the category concerned for that fiscal year, according to the following rules if the city did not act in a uniform manner for the whole territory that has become the territory of the central municipality:

(a)  if it set a single rate specific to the category concerned for a part of the territory that has become the territory of the central municipality, that rate is taken into consideration as if it had been set for the whole territory; and

(b)  if it set two or more rates specific to the category concerned for different parts of the territory that has become the territory of the central municipality, the highest rate is taken into consideration as if it had been set for the whole territory; and

(3)  in the case of the maximum specific rate applicable in respect of the rate specific to the category of industrial immovables, the only alterations to the city’s roll that are taken into account, among those referred to in sections 244.45.1 to 244.45.3 of the Act, are the alterations that concern immovables situated in the territory of the municipality.

2004, c. 29, s. 171; 2005, c. 28, s. 168.

2004-12-17

171. If the urban agglomeration council, the regular council of the central municipality or the council of a reconstituted municipality takes advantage of the various general property tax rates scheme for a fiscal year referred to in the second paragraph, the coefficient calculated under the third or fourth paragraph is used for the purpose of establishing the maximum specific rate applicable in respect of the rate specific to the category of industrial immovables or to the category of immovables consisting of six or more dwellings.

The fiscal years concerned are

(1)  in the case of an urban agglomeration referred to in subparagraph 1 of the first paragraph of section 167 or in the second paragraph of that section, a fiscal year for which the property assessment roll coming into force on 1 January 2006 applies; and

(2)  in the case of an urban agglomeration referred to in subparagraph 2 or 3 of the first paragraph of section 167, a fiscal year preceding the fiscal year in which the first property assessment roll drawn up specifically for each related municipality comes into force.

In the case of the tax imposed by the urban agglomeration council, the coefficient is calculated by applying sections 244.44 to 244.45.4 or 244.47 to 244.48.1 of the Act, as the case may be, with the following modifications:

(1)  the rolls compared are the city’s property assessment roll applicable for the fiscal year 2005, and

(a)  in the case of an urban agglomeration referred to in subparagraph 1 of the first paragraph of section 167 or in the second paragraph of that section, the first property assessment roll referred to in section 82; and

(b)  in the case of an urban agglomeration referred to in subparagraph 2 or 3 of the first paragraph of section 167, the urban agglomeration property roll referred to in section 169;

(2)  the coefficient applicable for the fiscal year 2005 is the coefficient determined on the basis of the city’s decision as to the establishment of a rate specific to the category concerned for that fiscal year, according to the following rules if the city did not act in a uniform manner for its whole territory:

(a)  if it set a single rate specific to the category concerned for part of its territory, that rate is taken into consideration as if it had been set for the whole territory; and

(b)  if it set two or more rates specific to the category concerned for different parts of its territory, the highest rate is taken into consideration as if it had been set for the whole territory.

In the case of the tax imposed by the regular council of the central municipality or the council of a reconstituted municipality, the coefficient is calculated by applying sections 244.44 to 244.45.4 or 244.47 to 244.48.1 of the Act, as the case may be, with the following modifications:

(1)  the rolls compared are the part of the city’s property assessment roll applicable for the fiscal year 2005 that includes the immovables situated in the territory of the municipality, and

(a)  in the case of an urban agglomeration referred to in subparagraph 1 of the first paragraph of section 167 or in the second paragraph of that section, the first property assessment roll drawn up specifically for the municipality; and

(b)  in the case of an urban agglomeration referred to in subparagraph 2 or 3 of the first paragraph of section 167, the municipality’s property assessment roll referred to in section 168;

(2)  the coefficient applicable for the fiscal year 2005 is the coefficient determined on the basis of the city’s decision as to the establishment of a rate specific to the category concerned for that fiscal year, according to the following rules if the city did not act in a uniform manner for the whole territory that has become the territory of the central municipality:

(a)  if it set a single rate specific to the category concerned for a part of the territory that has become the territory of the central municipality, that rate is taken into consideration as if it had been set for the whole territory; and

(b)  if it set two or more rates specific to the category concerned for different parts of the territory that has become the territory of the central municipality, the highest rate is taken into consideration as if it had been set for the whole territory; and

(3)  in the case of the maximum specific rate applicable in respect of the rate specific to the category of industrial immovables, the only alterations to the city’s roll that are taken into account, among those referred to in sections 244.45.1 to 244.45.3 of the Act, are the alterations that concern immovables situated in the territory of the municipality.

2004, c. 29, s. 171.