F-2.1 - Act respecting municipal taxation

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244.5. The by-law may provide for classes of property, services, activities, aliquot shares, contributions or beneficiaries, combine classes and prescribe different rules for each class or combination.
The by-law may, in particular, prescribe that
(1)  tariffing shall be used in respect of one class or combination but not in respect of another;
(2)  tariffing shall be combined, in the manner it determines, with any other mode of financing prescribed by another applicable legislative provision, and may be used in respect of one class or one combination and not in respect of another or may differ according to classes or combinations;
(3)  the applicable mode of tariffing shall differ according to classes or combinations of classes;
(4)  the rule prescribed for computing the amount exigible under a mode of tariffing may differ for each of the classes of beneficiaries, whether it is the tax rate, the amount of compensation, the fixed amount exigible for the use of a property or service, or any other base of tariffing.
1988, c. 76, s. 68.