F-2.1, r. 6 - Regulation respecting the form or minimum content of various documents relative to municipal taxation

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Full text
chapter F-2.1, r. 6
Regulation respecting the form or minimum content of various documents relative to municipal taxation
MUNICIPAL TAXATION — NOTICES OF ASSESSMENT — ACCOUNTS FOR TAXES
Act respecting municipal taxation
(chapter F-2.1, s. 263).
F-2.1
September 1 2012
DIVISION 1
APPLICATION FOR REVIEW FORMS
M.O. 92-06-30, Div. 1; M.O. 97-08-04, s. 1.
1. The forms that must be used to file an application for review in respect of the real estate assessment roll or the roll of rental values are those provided for in Schedule I or Schedule II, as the case may be.
M.O. 92-06-30, s. 1; M.O. 97-08-04, s. 2.
DIVISION 2
NOTICE OF ASSESSMENT AND MUNICIPAL TAX ACCOUNT
M.O. 92-06-30, Div. 2; M.O. 97-08-04, s. 3.
§ 1.  — Notice of assessment
2. Any notice of assessment relative to a unit of assessment or business establishment must contain the following information:
(1)  the name of the local municipality on whose roll the unit or establishment is entered;
(2)  the name of the municipal body responsible for the assessment that had the roll drawn up, if not the municipality;
(3)  the fiscal periods to which the roll applies;
(4)  the median proportion and the comparative factor of the roll established for the first fiscal period to which the roll applies;
(5)  (paragraph implicitly revoked);
(6)  the file number, entered on the roll, of the unit or establishment;
(7)  the address, entered on the roll, of the unit or establishment or, if the roll contains only the cadastral designation, all or part thereof;
(8)  the name and address, entered on the roll, of the person in whose name the unit or establishment is entered or, if there are more than one and if the clerk avails himself of the power provided for in the third paragraph of section 81 of the Act respecting municipal taxation (chapter F-2.1), the name and address, entered on the roll, of one of those persons, accompanied by an indication that the notice is intended for the person named and for the other persons, who may be designated collectively;
(9)  the value, entered on the roll, of the unit or establishment;
(10)  the standardized value of the unit or establishment, which is the product obtained by multiplying the value referred to in paragraph 9 by the factor referred to in paragraph 4;
(11)  the date at which market conditions were taken into account for the purpose of establishing the standardized value, namely. 1 July of the second fiscal period preceding the first fiscal period to which the roll applies;
(12)  the full municipal address of the place where an application for review form may be handed in, in respect of an entry or omission on the roll, and the full mailing address, if different, where such form may be sent;
(13)  the deadline for handing in or sending such form and, where applicable, the amount of money to be included with the form along with a reference to the by-law of the municipal body responsible for assessment under which the amount is determined.
M.O. 92-06-30, s. 2; M.O. 97-08-04, s. 4; M.O. 2001-10-17, s. 1.
3. The figures representing the proportion and the factor referred to in paragraph 4 of section 2 and the values referred to in paragraphs 9 and 10 of that section must be presented, respectively, by means of the following words written unabbreviated: “MEDIAN PROPORTION”, “COMPARATIVE FACTOR”, “VALUE ENTERED”, and “STANDARDIZED VALUE”.
The date referred to in paragraph 11 of section 2 must be entered preceded by the word “AT” following the words “STANDARDIZED VALUE”, or presented by means of the words “MARKET DATE” written unabbreviated.
M.O. 92-06-30, s. 3.
4. Any notice of assessment must also reproduce the text provided for in Schedule III or IV, depending on whether it relates to a unit of assessment or to a business establishment.
M.O. 92-06-30, s. 4; M.O. 2001-10-17, s. 2.
5. In addition to the information provided for in sections 2 to 4, the notice of assessment relative to a unit of assessment must contain the following information, depending on what is entered on the roll:
(1)  the value and area of the land comprised in the unit;
(2)  the value of the single building or of the group of buildings comprised in the unit;
(3)  either an indication as to whether or not the value referred to in paragraph 9 of section 2 or in paragraph 1 or 2 of this section are entirely taxable or non-taxable, or the amounts corresponding to the taxable part and the non-taxable part of that value;
(4)  a reference to the legislative provision under which the value or part thereof is non-taxable;
(5)  a reference to the legislative provision under which the real estate taxes or the sums in lieu thereof must be paid on the basis of the non-taxable value;
(6)  an indication that the unit is an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);
(7)  an indication that the unit referred to in paragraph 6 is comprised in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1);
(8)  (paragraph revoked);
(9)  the information required by section 61 of the Act respecting municipal taxation (chapter F-2.1), where any information provided for in section 2 of this Regulation and in paragraphs 1 to 7 of this section must be indicated separately on the roll in respect of part of the unit;
(9.1)  the value of the land forming part of an agricultural operation referred to in paragraph 6 and comprised in an agricultural zone referred to in paragraph 7, as well as the value of the single building or of the group of buildings forming part of the operation and comprised in the zone, where only a part of the unit is an agricultural operation or where only a part of the operation is comprised in such a zone;
(10)  (paragraph implicitly revoked);
(11)  (paragraph implicitly revoked);
(12)  (paragraph implicitly revoked);
(13)  (paragraph implicitly revoked);
(14)  (paragraph implicitly revoked);
(15)  an indication that the unit belongs to the group described in section 244.31 of the Act or to any other category among those provided for in sections 244.34 to 244.36 of the Act;
(16)  the number of each class among those listed in sections 244.32 and 244.54 of the Act of which the unit forms part;
(17)  an indication that the unit is referred to in section 244.51 of the Act;
(18)  an indication that the unit is referred to in section 244.52 of the Act as well as the information required under section 61 of the Act if the role must indicate the information separately in respect of part of the unit.
M.O. 92-06-30, s. 5; M.O. 95-08-18, s. 1; M.O. 96-06-06, s. 1; M.O. 97-08-04, s. 5; M.O. 99-10-05, s. 1; M.O. 2001-10-17, s. 3.
6. If the notice of assessment contains a class number referred to in paragraph 16 of section 5, it must include a section or a schedule that explains, either generally with examples or specifically, how the unit of assessment was determined to belong to the class in question.
M.O. 92-06-30, s. 6; M.O. 2001-10-17, s. 4.
7. In addition to the information provided for in sections 2 to 4, the notice of assessment relative to a business establishment must, as the case may be, indicate that the establishment is non-taxable and that a sum in lieu of the business tax may be paid in respect of the business establishment.
M.O. 92-06-30, s. 7; M.O. 2001-10-17, s. 5.
§ 2.  — Municipal tax account
8. The account relative to any municipal tax must contain the following information:
(1)  the name of the local municipality imposing the tax;
(2)  the period for which the amount of the tax is established;
(3)  in the case of a real estate tax, the business tax or another tax that a person is required to pay because he is the owner, lessee or occupant of a unit of assessment or of a business establishment, the address, entered on the roll, of that unit or establishment or, if the roll contains only the cadastral designation, all or part thereof;
(4)  the name and address of the debtor of the tax or, if the debtors are the persons in whose names a unit of assessment or a business establishment is entered on the roll and if the clerk avails himself of the power provided for in the third paragraph of section 81 of the Act, the name and address entered on the roll of one of the co-debtors, accompanied by information indicating that the account is intended for the co-debtor named and for the others, who may be designated collectively;
(5)  in the case of a real estate tax, an indication that it applies either to all the taxable immovables in the territory of the local municipality, or to those in one sector of that territory, or to those belonging to the beneficiaries of the work for the payment of which the tax was imposed;
(5.1)  in the case of the general property tax, where a number of specific rates have been fixed under section 244.29 of the Act, the name of each rate that applies in whole or in part to establish the tax imposed on the unit of assessment in question;
(6)  the tax base;
(7)  the rate of the tax;
(7.1)  (paragraph implicitly revoked, 2004, chapter 20, s. 189);
(7.2)  (paragraph implicitly revoked, 2004, chapter 20, s. 174);
(7.2.1)  (paragraph implicitly revoked, 2004, chapter 20, s. 174);
(7.3)  (paragraph implicitly revoked, 2004, chapter 20, s. 174);
(8)  the amount of the tax;
(9)  the amount of any abatement or credit to which the debtor is entitled, if that amount can be established at the time the account is prepared;
(10)  an indication that the amount due must be paid in one instalment or may be paid in a number of instalments and, in the latter case, the amount of each instalment;
(11)  an explanation of how to establish the period during which any instalment must be paid or, if the date by which it must be paid may be established when the account is prepared, the date thus established;
(12)  the rate of interest applicable to any amount exigible;
(13)  the rate of the penalty applicable to any amount exigible, if the local municipality has exercised the power provided for in section 250.1 of the Act;
(14)  an indication of the loss of the benefit of the term in case of failure to pay an instalment, if the local municipality has not prescribed, in accordance with the third paragraph of section 252 of the Act, that only the amount of the unpaid instalment becomes exigible;
(15)  the place at which instalments must be paid and an explanation of how they may be paid.
M.O. 92-06-30, s. 8; M.O. 93-09-03, s. 1; M.O. 95-08-18, s. 2; M.O. 2001-10-17, s. 6.
9. The indication referred to in paragraph 5 or 5.1 of section 8 may be given by means of codes.
The account must in that case contain an explanation of the codes or contain a schedule providing such an explanation.
M.O. 92-06-30, s. 9; M.O. 2001-10-17, s. 7.
10. If the tax base referred to in paragraph 6 of section 8 is the adjusted value of the unit of assessment or business establishment established in accordance with section 253.30 or 253.31 of the Act, the account must contain a section or a schedule providing an explanation, either generally and with examples or specifically, of how its adjusted value was established.
M.O. 92-06-30, s. 10; M.O. 2001-10-17, s. 8.
10.1. Where under section 244.58 of the Act the information referred to in paragraph 7 of section 8 means, rather than a single tax rate, the combination that applies in the calculation of the general property tax imposed on the unit of assessment and that is made up of either one of the specific rates fixed under section 244.29 of the Act and part of another of those rates or of parts of a number of those rates,
(1)  the account must indicate each rate included in whole or in part in the combination; and
(2)  the account must indicate, with respect to each specific rate of which only a part is included in the combination, the percentage that part represents.
If the indicated percentage applies because the unit of assessment forms part of the classes listed in sections 244.32 and 244.54 of the Act, because it is referred to in section 244.51 of the Act or because the unit or a part of the unit is referred to in section 244.52 of the Act, the account must either contain an explanation correlating the percentage with the indication on the notice of assessment in respect of the unit in accordance with one of paragraphs 16 to 18 of section 5 or include a schedule containing the explanation.
M.O. 2001-10-17, s. 9.
11. (Implicitly revoked).
M.O. 92-06-30, s. 11; M.O. 95-05-18, s. 3.
11.1. (Implicitly revoked).
M.O. 95-08-18, s. 4; M.O. 2001-10-17, s. 10.
11.2. (Implicitly revoked).
M.O. 95-08-18, s. 4; M.O. 2001-10-17, s. 11.
12. If the account contains, in accordance with paragraph 9 of section 8, the amount of the abatement granted under section 244.59 or 253.36 of the Act, it must contain a section or a schedule providing an explanation, either generally and with examples or specifically, of how the amount of the abatement was established.
M.O. 92-06-30, s. 12; M.O. 95-08-18, s. 5; M.O. 2001-10-17, s. 12.
§ 3.  — General
M.O. 97-08-04, s. 6.
12.1. Where the notice of assessment and the tax account are contained in a single document, they shall:
(1)  occupy their own specific space;
(2)  be readily distinguishable from one another;
(3)  be designated by the titles “NOTICE OF ASSESSMENT” and “MUNICIPAL TAX ACCOUNT”, respectively.
M.O. 97-08-04, s. 6.
DIVISION 2.1
NOTICE OF ALTERATION
M.O. 97-08-04, s. 6.
12.2. In addition to what is prescribed by section 180 of the Act, the notice of alteration provided for in that section shall specify the following particulars:
(1)  the roll altered;
(2)  the entries on the roll that are altered;
(3)  the legislative provision under which the alteration was made;
(4)  the date on which the alteration takes effect.
M.O. 97-08-04, s. 6.
DIVISION 3
FINAL PROVISIONS
13. (Omitted).
M.O. 92-06-30, s. 13.
14. (Omitted).
M.O. 92-06-30, s. 14.
APPLICATION FOR REVIEW OF THE REAL ESTATE ASSESSMENT ROLL
Affaires municipales,
Régions et Occupation
du territoire GEOGRAPHIC CODE APPLICATION NUMBER
___________________ _____________________

APPLICATION FOR REVIEW OF THE REAL ESTATE ASSESSMENT ROLL

MUNICIPALITY ________________________________________________ ROLL IN QUESTION:_________________
(City, village, parish, etc., to whose roll of assessment the application pertains) (3 year of the triennal roll)

IMPORTANT: Unless otherwise indicated, fill in all the white boxes in Sections 1 to 4 legibly, following the directions given in brackets. If necessary, see the additional instructions on the reverse.

1. IDENTIFICATION OF THE UNIT OF ASSESSMENT Postal code
ADRESS: ____________________________________________________________________ ___________
(Number(s), name of the street, avenue, road, etc., where the property is located)
- CADASTRAL NUMBER(S): __________________________________________________________________________
(Only if it is a site without a building or a building without an address
- FILE: (Division/Section/Location/CD/Building/Premises)
________________________________________
(File number entered on the roll and on the notice of assessment)
- TOTAL VALUE: $ _________________________________________
(Total value entered on the roll and on the notice of assessment)

2. IDENTIFICATION OF THE APPLICANT
- SURNAME AND GIVEN NAME(S): ____________________________________________________________________
- SAME ADDRESS AS THE Yes Postal code
UNIT OF ASSESSMENT? No ____________________________________________________________________
(Postal address of the applicant)
- THE APPLICANT The sole owner of the unit of assessment, Home telephone no
IS: as entered on the roll. (___) ____-_______ .
(Check only one One of the co-owners with ____ other(s). Work telephone no.
of the 4 boxes) The mandatory of the owner, whose name is: ____________ (___) ____-_______
Other (please specify): ____________________________ Fax no.
(___) ____-_______

3. ORIGIN, SUBJECT OF AND GROUNDS FOR THE REVIEW REQUESTED
- ORIGIN OF THE APPLICATION: (Check only one one of the 4 boxes. See details on the reverse. If necessary)
1. Assessment roll as deposited
2. Notice of alteration (Number)
3. Notice of correction ex officio (Number)
4. Alteration not made by the assessor
- I REQUEST A REVIEW OF THE ENTRIES ON OR OMISSIONS FROM THE ROLL CONCERNING (check at least one of the 3 boxes): Actual value according to the applicant
The value of the property: ______________________________________________$______________________________
(Conclusion sought with respect to the value. For information only, you may indicate the figure
which, in your opinion, corresponds to the actual value of the unit assessment in question)
Other entry ___________________________________________ ______________________________________
(Type of entry) (Conclusion sought)
Other entry ___________________________________________ ______________________________________
(Type of entry) (Conclusion sought)

- GROUNDS INVOKED (See reverse)____________________________________________________________________
(Documents may be attached to this form if the space provided is insufficient)

4. SIGNATURE OF THE APPLICANT OR OF HIS MANDATORY
Year Month Day
______________________________________ ______________________________________ _________________
(Signature of the applicant or of his mandatory) (Name of signatory) (Date of signature)
Note: The date on which the application for review is signed is not deemed proof of its filing. Only the date entered in Section 5 is deemed valid in this respect.

• File this form, duly filled out, at the location indicated on your notice of assessment.
• If you wish to file your application for review by registered mail, please follow the directions given on the reverse.

5. CERTIFICATION OF OFFICIAL IN RECEIPT OF THE APPLICATION (For official use only)

• CONFIRMATION OF THE ENTRIES ON THE ROLL
POSSESSION Code T ___________
UTILIZATION Code U ___________
DWELLINGS Number N ___________
OTHER PREMISES Number P ___________
File matches the roll? Yes, if no Division Section Location CD Building Premises
Total value matches the roll? Yes, if no $ _________________________________________
• SUM RECEIVED $ ______________
• APPLICATION AND SUM RECEIVED ON THE: Year, Month, Day __________________________________________
(Signature of official)
(This document constitutes the applicant’s receipt)

NOTE: STEPS FOLLOWINGS APPLICATION

• Your application for review will be processed by the assessor of the organization responsible for the assessment roll of the municipality on which territory the unit of assessment in question is located.
• The assessor must advise you in writing of his conclusion at the latest on FINAL DATE (Year, Month, Day)
In his reply, the assessor will either:
- propose an alteration to the assessment roll or
- inform you that no alteration will be proposed.
• If you AGREE with the assessor on the alterations to be made to the assessment roll, you have 30 days following the sending of the assessor’s reply to enter into a written agreement with the assessor. You may even enter into an agreement earlier than the final date indicated above.
• If you DISAGREE with the assessor on the alterations to be made, you have 60 days following the sending of the assessor’s reply to lodge an appeal with the Administrative Tribunal of Québec, based on the same subject as your application for review (see details on the reverse). Once you have lodged an appeal, you may no longer enter into an agreement with the assessor.
• If you DO NOT RECEIVE A WRITTEN REPLY from the assessor, you have 30 days after the final date indicated above to lodge an appeal with the Administrative Tribunal of Québec, based on the same subject as your application for review (see details on the reverse).

2.9.1 A (2000/01)

APPLICATION FOR REVIEW OF THE ASSESSMENT ROLL: EXPLANATORY NOTES

The Municipal Taxation Act (sections 124 to 138.4) makes provision for an administrative review of the entries contained on the assessment roll. Any true application for review will receive a written reply from the assessor. The applicant and the assessor may enter into an agreement with respect to the alterations to be made to the assessment roll. Failing an agreement, the Act shall grant an appeal, before the Administrative Tribunal of Québec, to any person who has first filed an application for review.

DEFINITIONS

• Unit of assessment: immovable or group of immovables entered on the roll under a single file number.
• Assessment roll: public document containing certain entries prescribed by regulation, for each of the units of assessment situated on the territory of a municipality.
• Market date: the date on which market conditions are considered in order to establish the actual value of all the immovables entered on the assessment roll of a municipality.

RIGHT TO APPLY FOR A REVIEW

• A person who has an interest in contesting the accuracy, existence or absence of an entry on the roll relative to a property of which he or another person is the owner may file an application for review with the municipal body responsible for the assessment in question.
• A person bound to pay tax or compensation to the municipality or school board which uses the assessment roll is deemed to have the interest required to file

ORIGIN OF THE APPLICATION FOR REVIEW (and time limits applicable)

The Act makes provision for 4 situations which give the right to apply for a review and sets time limits for each situation:

Situation which may lead to the filing of an application for review Time limit set for filing the application
1. Deposit of the assessment roll, following by the sending of a notice of assessment to the owner • Whichever date is later:
- prior to 1 May following the coming into force of the assessment roll;
- 60 days following the sending of the notice of assessment
(120 days if the notice relates to a unit whose value is equal to or greater than $1,000,000).
2. Alteration to the roll made by certificate, followed by the sending of a notice of assessment • Whichever date is later:
- prior to 1 May following the coming into force of the assessment roll;
- 60 days following the sending of the notice of alteration.
3. Notice of correction ex officio addressed by the assessor to the owner, to inform him of a planned correction • Whichever date is later:
- prior to 1 May following the coming into force of the assessment roll;
- 60 days following the sending of the notice of correction ex officio.
4. Failure by the assessor to make an alteration to the roll, despite an event occurring that should have led to such an alteration • In the course of the financial year in which the event justifying an alteration occurs or prior to the end of the following financial year.

GROUNDS INVOKED
• The Act stipulates that the application for review must state briefly the grounds invoked. These are the arguments that the applicant wishes the assessor to consider at the time of review.
• For example, the defects of an immovable (breakage, construction defects, etc.), nuisances (noise, pollution, flooding, etc.), as well as its financial situation (loss of rent, high expenses, sale of comparable properties, are valid grounds to invoke in support of the application for review.
• The amount of taxes to be paid does not constitute grounds justifying an alteration to the assessment roll.
• If the space provided on the form is insufficient, additional documents may be attached to explain the grounds invoked.
CONDITIONS
For an application to be admissible to the municipal body responsible for the assessment, it must satisfy, in addition to the time limits given above, the following conditions:
• Be made on the form prescribed for this purpose. This document is the prescribed form. Additional explanatory documents may be attached to the completed form if necessary.
• Be accompanied by the sum of money determined and applicable to the unit of assessment in question, if prescribed by a regulation of the municipal body responsible for assessment.
• Be filed at the location determined by the municipal body responsible for assessment for the purposes of the administrative review of the assessment, or be sent by registered mail.
FILING OF THE APPLICATION BY REGISTERED MAIL
The Act permits the filing of an application for review by registered mail. The same time limits and conditions apply as for filing an application in person. The following directions are, however, important:
- Copies 1 and 2 of the form must be mailed. The first copy will be forwarded to the assessor; the second will be returned to the applicant after certification by the official responsible for receipt of applications for review. The applicant keeps copy 3.
- The day of sending of the application is deemed to be the date of filing. It is therefore important that the applicant retain proof of dispatch in case of dispute.
APPEAL
Any person who has filed an application for review and who has not entered into an agreement with the assessor may lodge an appeal with the immovable property division of the Administrative Tribunal of Québec, based on the same subject as the application for review. To be valid, such an appeal must be made:
- by filing a motion at the secretariat of the Tribunal or at an office of the Court of Québec (a copy of the application for review which was previously filed may be required);
- within 60 days of the date of sending of the assessor’s reply or, if the assessor has not sent a reply, within 30 days of the final date sown on the front of this application form.
M.O. 92-06-30, Sch. I; M.O. 93-09-03, s. 2; M.O. 94-07-07, s. 1; M.O. 97-08-04, s. 7; M.O. 97-09-10, s. 1; M.O. 99-10-05, s. 2.
APPLICATION FOR REVIEW OF THE ROLL OF RENTAL VALUES
Affaires municipales,
Régions et Occupation
du territoire GEOGRAPHIC CODE APPLICATION NUMBER
___________________ _____________________

APPLICATION FOR REVIEW OF THE ROLL OF RENTAL VALUES

MUNICIPALITY ________________________________________________ ROLL IN QUESTION:_________________
(City, village, parish, etc., to whose roll of rental values the application pertains) (3 year of the triennal roll)

IMPORTANT: Unless otherwise indicated, fill in all the white boxes in Sections 1 to 4 legibly, following the directions given in brackets. If necessary, see the additional instructions on the reverse.

1. IDENTIFICATION OF THE BUSINESS ESTABLISHMENT Postal code
ADRESS: ____________________________________________________________________ _______________________
(Number(s), name of the street, avenue, road, etc., where the business establishment is located)
- CADASTRAL NUMBER(S): __________________________________________________________________________
(Only if it is a site without a building or a building without an address
- FILE: (Division/Section/Location/CD/Building/Premises)
________________________________________
(File number entered on the roll and on the notice of assessment)
- TOTAL VALUE: $ _________________________________________
(Total value entered on the roll and on the notice of assessment)

2. IDENTIFICATION OF THE APPLICANT
- SURNAME AND GIVEN NAME(S): ____________________________________________________________________
- SAME ADDRESS AS THE Yes Postal code
BUSINESS ESTABLIHSMENT? No ____________________________________________________________________
(Postal address of the applicant)
- THE APPLICANT The sole occupant of the business establishment. Home telephone no
IS: One of the co-occupants of the business (___) ____-_______ .
(Check only one establishment with ____ other(s). Work telephone no.
of the 4 boxes) The mandatory of the occupant of the (___) ____-_______
business establishment whose name is: _______________ Fax no.
Other (please specify): (___) ____-_______

3. ORIGIN, SUBJECT OF AND GROUNDS FOR THE REVIEW REQUESTED
- ORIGIN OF THE APPLICATION: (Check only one one of the 4 boxes. See details on the reverse. If necessary)
1. Roll of rental values as deposited
2. Notice of alteration (Number)
3. Notice of correction ex officio (Number)
4. Alteration not made by the assessor
- I REQUEST A REVIEW OF THE ENTRIES ON OR OMISSIONS FROM THE ROLL CONCERNING (check at least one of the 3 boxes): Actual value according to the applicant
The rental value of the: ______________________________________________$______________________________
business establishment (Conclusion sought with respect to the value. For information only, you may indicate the figure
which, in your opinion, corresponds to the actual value of the business establishment in question)
Other entry ___________________________________________ ______________________________________
(Type of entry) (Conclusion sought)
Other entry ___________________________________________ ______________________________________
(Type of entry) (Conclusion sought)

- GROUNDS INVOKED (See reverse)____________________________________________________________________
(Documents may be attached to this form if the space provided is insufficient)

4. SIGNATURE OF THE APPLICANT OR OF HIS MANDATORY
Year Month Day
______________________________________ ______________________________________ _________________
(Signature of the applicant or of his mandatory) (Name of signatory) (Date of signature)
Note: The date on which the application for review is signed is not deemed proof of its filing. Only the date entered in Section 5 is deemed valid in this respect.

• File this form, duly filled out, at the location indicated on your notice of assessment.
• If you wish to file your application for review by registered mail, please follow the directions given on the reverse.

5. CERTIFICATION OF OFFICIAL IN RECEIPT OF THE APPLICATION (For official use only)

• CONFIRMATION OFTHE ENTRIES ON THE ROLL
POSSESSION Code T ___________
UTILIZATION Code U ___________
DWELLINGS Number N ___________
OTHER PREMISES Number P ___________
File matches the roll? Yes, if no Division Section Location CD Building Premises
Rental value matches the roll? Yes, if no $ _________________________________________
• SUM RECEIVED $ ______________
• APPLICATION AND SUM RECEIVED ON THE: Year, Month, Day __________________________________________
(Signature of official)
(This document constitutes the applicant’s receipt)

NOTE: STEPS FOLLOWINGS APPLICATION

• Your application for review will be processed by the assessor of the organization responsible for the roll of rental values of the municipality on which territory the business establishment in question is located.
• The assessor must advise you in writing of his conclusion at the latest on FINAL DATE (Year, Month, Day)
In his reply, the assessor will either:
- propose an alteration to the roll of rental values or
- inform you that no alteration will be proposed.
• If you AGREE with the assessor on the alterations to be made to the roll of rental values, you have 30 days following the sending of the assessor’s reply to enter into a written agreement with the assessor. You may enter into an agreement earlier than the final date indicated above.
• If you DISAGREE with the assessor on the alterations to be made, you have 60 days following the sending of the assessor’s reply to lodge an appeal with the Administrative Tribunal of Québec, based on the same subject as your application for review (see details on the reverse). Once you have lodged an appeal, you may no longer enter into an agreement with the assessor.
• If you DO NOT RECEIVE A WRITTEN REPLY from the assessor, you have 30 days after the final date indicated above to lodge an appeal with the Administrative Tribunal of Québec, based on the same subject as your application for review (see details on the reverse).

2.9.2 A (2000/02)
2. COPY TO BE USED TO LODGE AN APPEAL, IF APPLICABLE

APPLICATION FOR REVIEW OF THE ROLL OF RENTAL VALUES: EXPLANATORY NOTES

The Act respecting Municipal Taxation (sections 124 to 138.4) makes provision for an administrative review of the entries contained on the roll of rental value. Any true application for review will receive a written reply from the assessor. The applicant and the assessor may enter into an agreement with respect to the alterations to be made to the roll. Failing an agreement, the Act shall grant an appeal, before the Administrative Tribunal of Québec, to any person who has first filed an application for review.

DEFINITIONS

• Business establishment: immovable or part of an immovable where a person carries out a business or administrative activity, for profit-making or non-profit-making purposes, and which is entered on the roll of rental values under a single file number.
• Roll of rental values: public document containing certain entries prescribed by regulation, for each of the business establishments situated on the territory of a municipality.
• Market date: the date on which market conditions are considered in order to establish the rental value of all the business establishments entered on the roll of rental values of a municipality.

RIGHT TO APPLY FOR A REVIEW

• A person who has an interest in contesting the accuracy, existence or absence of an entry on the roll of rental value relative to a business establishment of which he or another person is the occupant may file an application for review with the municipal body responsible for assessment in question.
• A person bound to pay tax or compensation to the municipality which uses the roll of rental values is deemed to have the interest required to file an application for review.

ORIGIN OF THE APPLICATION FOR REVIEW (and time limits applicable)

The Act makes provision for 4 situations which give the right to apply for a review and sets time limits for each situation:

Situation which may lead to the filing of an application for review Time limit set for filing the application
1. Deposit of the roll of rental values, following by the sending of a notice of assessment to the person carrying out an activity • Whichever date is later:
- prior to 1 May following the coming into force of the roll of rental values;
- 60 days following the sending of the notice of assessment
(120 days if the notice relates to a business establishment whose value is equal to or greater than $1,000,000).
2. Alteration to the roll made by certificate, followed by the sending of a notice of assessment • Whichever date is later:
- prior to 1 May following the coming into force of the roll of rental values;
- 60 days following the sending of the notice of alteration.
3. Notice of correction ex officio addressed by the assessor to the person carrying out an activity, to inform him of a planned correction • Whichever date is later:
- prior to 1 May following the coming into force of the roll of rental values;
- 60 days following the sending of the notice of correction ex officio.
4. Failure by the assessor to make an alteration to the roll, despite an event occurring that should have led to such an alteration • In the course of the financial year in which the event justifying an alteration occurs or prior to the end of the following financial year.

GROUNDS INVOKED
• The Act stipulates that the application for review must state briefly the grounds invoked. These are the arguments that the applicant wishes the assessor to consider at the time of review.
• For example, the defects of a business establishment (breakage, construction defects, etc.), nuisances (noise, pollution, flooding, etc.), as well as its financial situation (loss of rent, high expenses, leases of comparable business establishments), are valid grounds to invoke in support of the application for review.
• The amount of taxes to be paid does not constitute grounds justifying an alteration to the roll of rental values.
• If the space provided on the form is insufficient, additional documents may be attached to explain the grounds invoked.
CONDITIONS
For an application to be admissible to the municipal body responsible for the assessment, it must satisfy, in addition to the time limits given above, the following conditions:
• Be made on the form prescribed for this purpose. This document is the prescribed form. Additional explanatory documents may be attached to the completed form if necessary.
• Be filed at the location determined by the municipal body responsible for assessment for the purposes of the administrative review of the rental value, or be sent by registered mail.
• Be accompanied by the sum of money determined and applicable to the business establishment in question, if prescribed by a regulation of the municipal body responsible for assessment.
FILING OF THE APPLICATION BY REGISTERED MAIL
The Act permits the filing of an application for review by registered mail. The same time limits and conditions apply as for filing an application in person. The following directions are, however, important:
- Copies 1 and 2 of the form must be mailed. The first copy will be forwarded to the assessor; the second will be returned to the applicant after certification by the official responsible for receipt of applications for review. The applicant keeps copy 3.
- The day of sending of the application is deemed to be the date of filing. It is therefore important that the applicant retain proof of dispatch in case of dispute.
APPEAL
Any person who has filed an application for review and who has not entered into an agreement with the assessor may lodge an appeal with the immovable property division of the Administrative Tribunal of Québec, based on the same subject, as the application for review. To be valid, such an appeal must be made:
- by filing a motion at the secretariat of the Tribunal or at an office of the Court of Québec (a copy of the application for review which was previously filed may be required);
- within 60 days of the date of sending of the assessor’s reply or, if the assessor has not sent a reply, within 30 days of the final date sown on the front of this application form.
M.O. 92-06-30, Sch. II; M.O. 93-09-03, s. 3; M.O. 94-07-07, s. 2; M.O. 97-08-04, s. 7; M.O. 97-09-10, s. 2; M.O. 99-10-05, s. 3; M.O. 2001-10-17, s. 13.
INFORMATION CONCERNING YOUR RIGHT TO APPLY FOR AN ADMINISTRATIVE REVIEW IN RESPECT OF THE REAL ESTATE ASSESSMENT ROLL
The Act respecting municipal taxation (chapter F-2.1, ss. 124 to 138.4) provides for an administrative review of the content of the assessment roll. When a conforming application is made by any person having an interest to that effect, the assessor is obliged to reply to the applicant in writing. The applicant and the assessor may then agree on alterations to the roll. Failing that, the Act provides for a recourse before the Administrative Tribunal of Québec for any person who has first filed an application for review.
1. Definitions
— “unit of assessment” means an immovable or a group of immovables entered on the assessment roll under the same file number.
— “assessment roll” means a public document containing certain entries prescribed by the Act for each unit of assessment on the territory of a municipality.
— “market date” means the date on which the conditions of the market are considered to establish the actual value of all the immovables entered on the assessment roll of a municipality.
— “comparative factor” means the factor which, when multiplied by the value entered on the roll, is used to establish a standardized value (100% value) on the market date.
2. Right to apply for a review
— During the first year of application of the assessment roll, you may contest the correctness, existence or absence of an entry on that roll concerning the unit of assessment covered by this notice, by filing an application for review. The application is valid for the 3 years to which the roll applies.
— Any other person who has an interest in doing so may also file an application for review in respect of the same unit of assessment. You may also file an application for review in respect of any other unit of assessment, if you have an interest in doing so.
— You may, as well as any person who has an interest in doing so, file an application for review where the assessor did not alter the roll although an event has made an alteration compulsory under the Act.
— A person bound to pay tax or compensation to the municipality or the school board that uses a roll is deemed to have the interest required to file an application for review.
3. Deadline
— In order to be admissible, an application for review shall be filed BEFORE 1 MAY OF THE FIRST YEAR to which the roll applies. However, if this notice was sent to you after the last day of February of that first year, you may file your application within 60 days of that sending (except for immovables valued at $1,000,000 or more, for which the deadline is 120 days if the notice was sent after the 31 December preceding the first year to which the roll applies).
— However, if the application for review is made because of failure by an assessor to make a compulsory alteration, it shall be filed before the end of the calendar year following the year during which the event justifying the alteration occurred.
4. Procedure
To apply for a review, you must comply with the following requirements:
(1) Fill out the form entitled “APPLICATION FOR REVIEW OF THE REAL ESTATE ASSESSMENT ROLL”, available where the application must be filed.
(2) Hand in the form, duly filled out, at the determined place or send it by registered mail.
(3) Include the amount of money determined by a by-law of the municipal body responsible for assessment for the purposes of administrative review and applicable to the unit of assessment (if a by-law exists, it is specified in this notice).
5. Additional information
— Upon request, the personnel on duty at the location determined for filing an application for review must assist you in filling out the form or in calculating the amount of money that must be included.
— The assessor of the municipal body responsible for assessment is bound to verify that any application for review submitted is well-founded and to reply to the applicant in writing.
— Any person who has made an application for review and who has not reached an agreement with the assessor may exercise a recourse, on the same subject as the application, before the immovable property division of the Administrative Tribunal of Québec (A.T.Q.).
— Furthermore, in the cases provided for by the Act, an alteration resulting from an agreement between the assessor and the applicant may be contested before the Tribunal by other persons directly concerned by its effect.
M.O. 92-06-30, Sch. III; M.O. 93-09-03, s. 4; M.O. 94-07-07, s. 3; M.O. 97-08-04, s. 7.
INFORMATION CONCERNING YOUR RIGHT TO APPLY FOR AN ADMINISTRATIVE REVIEW IN RESPECT OF THE ROLL OF RENTAL VALUES
The Act respecting municipal taxation (chapter F-2.1, ss. 124 to 138.4) provides for an administrative review of the content of the roll of rental values. When a conforming application is made by any person having an interest to that effect, the assessor is obliged to reply to the applicant in writing. The applicant and the assessor may agree on alterations to the roll. Failing that, the Act provides for a recourse before the Administrative Tribunal of Québec for any person who has first filed an application for review.
1. Definitions
— “business establishment” means an immovable or part of an immovable entered on the roll of rental values under the same file number, where a profit or non-profit economic or administrative activity is carried out.
— “roll of rental values” means a public document containing certain entries prescribed by the Act for each business establishment on the territory of a municipality.
— “market date” means the date on which the conditions of the market are considered to establish the rental value of all the business establishments entered on the roll of rental values of a municipality.
— “comparative factor” means the factor which, when multiplied by the value entered on the roll, is used to establish a standardized value (100% value) on the market date.
2. Right to apply for a review
— During the first year of application of the roll of rental values, you may contest the correctness, existence or absence of an entry on that roll concerning the business establishments covered by this notice, by filing an application for review. The application is valid for the 3 years to which the roll applies.
— Any other person who has an interest in doing so may also file an application for review in respect of the same business establishment. You may also file an application for review in respect of any other place of business, if you have an interest in doing so.
— You may, as well as any person who has an interest in doing so, file an application for review where the assessor did not alter the roll although an event has made alteration compulsory under the Act.
— A person bound to pay tax or compensation to the municipality that uses a roll is deemed to have the interest required to file an application for review.
3. Deadline
— In order to be admissible, an application for review shall be filed BEFORE 1 MAY OF THE FIRST YEAR to which the roll applies. However, if this notice was sent to you after the last day of February of that first year, you may file your application within 60 days of that sending (except for business establishments valued at $100,000 or more, for which the deadline is 120 days if the notice was sent after the 31 December preceding the first year to which the roll applies).
— However, if the application for review is made because of failure by an assessor to make a compulsory alteration, it shall be filed before the end of the calendar year following the year during which the event justifying the alteration occurred.
4. Procedure
To apply for a review, you must comply with the following requirements:
(1) Fill out the form entitled “APPLICATION FOR REVIEW OF THE ROLL OF RENTAL VALUES”, available where the application must be filed.
(2) Hand in the form, duly filled out, at the determined place or send it by registered mail.
(3) Include the amount of money determined by a by-law of the municipal body responsible for assessment for the purposes of administrative review and applicable to the business establishment (if a by-law exists, it is specified in this notice).
5. Additional information
— Upon request, the personnel on duty at the location determined for filing an application for review must assist you in filling out the form or in calculating the amount of money that must be included.
— The assessor of the municipal body responsible for assessment is bound to verify that any application for review submitted is well-founded and to reply to the applicant in writing.
— Any person who has made an application for review and who has not reached an agreement with the assessor may exercise a recourse, on the same subject as the application, before the immovable property division of the Administrative Tribunal of Québec (A.T.Q.).
— Furthermore, in the cases provided for by the Act, an alteration resulting from an agreement between the assessor and the applicant may be contested before the Tribunal by other persons directly concerned by its effect.
M.O. 92-06-30, Sch. IV; M.O. 93-09-03, s. 5; M.O. 94-07-07, s. 4; M.O. 97-08-04, s. 7; M.O. 2001-10-17, s. 14.
REFERENCES
M.O. 92-06-30, 1992 G.O. 2, 3319
M.O. 93-09-03, 1993 G.O. 2, 5154
M.O. 94-07-07, 1994 G.O. 2, 2671
M.O. 95-08-18, 1995 G.O. 2, 2769
M.O. 96-06-06, 1996 G.O. 2, 2744
M.O. 97-08-04, 1997 G.O. 2, 4301
M.O. 97-09-10, 1997 G.O. 2, 4596
M.O. 97-11-27, 1997 G.O. 2, 5726
M.O. 99-10-05, 1999 G.O. 2, 3687
M.O. 2001-10-17, 2001 G.O. 2, 5822