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 205
Disposition versions

Full text
205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10, 11 and 19 of section 204.
However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of
(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment;
(2)  land that is the site of a structure referred to in subparagraph 1.
Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.
The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.
The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208 or that would become taxable if the fifth paragraph of section 210 did not apply.
For the purposes of the first four paragraphs, the owner of an immovable is the person in whose name the unit of assessment that includes the immovable is entered on the roll.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, s. 133; 2002, c. 37, s. 229; 2002, c. 77, s. 60; 2004, c. 20, s. 160.
205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10, 11 and 19 of section 204.
However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of
(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment ;
(2)  land that is the site of a structure referred to in subparagraph 1.
Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.
The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.
The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208 or that would become taxable if the fifth paragraph of section 210 did not apply.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, a. 133; 2002, c. 37, s. 229; 2002, c. 77, s. 60.
205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10 and 11 of section 204.
However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of
(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment ;
(2)  land that is the site of a structure referred to in subparagraph 1.
Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.
The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.
The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208 or that would become taxable if the fifth paragraph of section 210 did not apply.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, a. 133; 2002, c. 37, s. 229.
205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10 and 11 of section 204.
However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of
(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment ;
(2)  land that is the site of a structure referred to in subparagraph 1.
Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.
The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.
The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, a. 133.
205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10 and 11 of section 204.
However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of
(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment ;
(2)  land that is the site of a structure referred to in subparagraph 1.
Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.
The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.
The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6.
205. A local municipality may, by by-law of its council, bind the owners of an immovable contemplated in paragraph 4, 5, 10 or 11 of section 204 that is situated in its territory to pay compensation for municipal services, unless, in the case of an immovable referred to in paragraph 4, 10 or 11 of section 204, that immovable is a structure intended for lodging persons, sheltering animals or storing things, which is part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment, or unless it is land which is the site of such a structure.
The compensation is imposed according to the value of the immovable, at a rate fixed by the council that may vary according to the classes of immovables.
In the case of an immovable referred to in paragraph 4, 10 or 11 of section 204, the rate shall not be higher than that of the general real estate tax nor exceed $0,50 per $100 of assessment.
In the case of an immovable referred to in paragraph 5 of section 204, the application of the rate shall not result in a compensation that exceeds the total amount of sums that result from taxes, compensations or modes of tariffing that would be payable were the immovable not exempt therefrom and were the sixth paragraph not applicable, other than the business tax and the surtax or the tax on non-residential immovables. However, in the case of a structure intended for lodging persons, sheltering animals or storing things that is serviced by a waterworks or sewer system or that is part of a plant or equipment for water or garbage treatment, or in the case of land that is the site of such a structure, the application of the rate shall not result in a compensation that exceeds the total amount of the sums resulting from the modes of tariffing that would be payable in respect of the immovable, were it not exempt therefrom and were the sixth paragraph not applicable, for the municipal services from which the immovable, its owner or its occupant derives the benefit within the meaning of section 244.3.
This section also applies in respect of land contemplated in paragraph 12 of section 204; in that case, the rate of compensation shall not be higher than that of the general real estate tax nor exceed $0.80 per $100 of assessment of the land.
The compensation provided for in this section stands in lieu, in respect of the immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person who is the owner, lessee or occupant of an immovable.
The preceding six paragraphs do not apply to an immovable which becomes taxable under the second paragraph of section 208.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49.
205. A local municipality may, by by-law of its council, bind the owners of an immovable contemplated in paragraph 4, 5, 10 or 11 of section 204 that is situated in its territory to pay compensation for municipal services, unless that immovable is a structure intended for lodging persons, sheltering animals or storing things, which is part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment, or unless it is land which is the site of such a structure.
The compensation is imposed according to the value of the immovable, at the rate fixed by the council. The rate may vary in accordance with the classes of immovables but it must not be higher than that of the general real estate tax nor exceed $0.50 per $100 of assessment.
This section also applies in respect of land contemplated in paragraph 12 of section 204; in that case, the rate of compensation shall not be higher than that of the general real estate tax nor exceed $0.80 per $100 of assessment of the land.
The compensation provided for in this section stands in lieu, in respect of the immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person who is the owner, lessee or occupant of an immovable.
The preceding four paragraphs do not apply to an immovable which becomes taxable under the second paragraph of section 208.
1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101.
205. A municipal corporation may, by by-law of its council, bind the owners of an immoveable contemplated in paragraph 4, 5, 10 or 11 of section 204 that is situated in its territory to pay compensation for municipal services, unless that immoveable is a structure intended for lodging persons, sheltering animals or storing things, which is part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment, or unless it is land which is the site of such a structure.
The compensation is imposed according to the value of the immoveable, at the rate fixed by the council. The rate may vary in accordance with the classes of immoveables but it must not be higher than that of the general real estate tax nor exceed $0.50 per $100 of assessment.
This section also applies in respect of land contemplated in paragraph 12 of section 204; in that case, the rate of compensation shall not be higher than that of the general real estate tax nor exceed $0.80 per $100 of assessment of the land.
The compensation provided for in this section stands in lieu, in respect of the immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipal corporation on a person who is the owner, lessee or occupant of an immovable.
1979, c. 72, s. 205; 1988, c. 76, s. 58.
205. A municipal corporation may, by by-law of its council, bind the owners of an immoveable contemplated in paragraph 4, 5, 10 or 11 of section 204 that is situated in its territory to pay compensation for municipal services, unless that immoveable is a structure intended for lodging persons, sheltering animals or storing things, which is part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment, or unless it is land which is the site of such a structure.
The compensation is imposed according to the value of the immoveable, at the rate fixed by the council. The rate may vary in accordance with the classes of immoveables but it must not be higher than that of the general real estate tax nor exceed $0.50 per $100 of assessment.
This section also applies in respect of land contemplated in paragraph 12 of section 204; in that case, the rate of compensation shall not be higher than that of the general real estate tax nor exceed $0.80 per $100 of assessment of the land.
The compensation provided for by this section is in lieu of every other tax or compensation that may be imposed for the provision of municipal services.
1979, c. 72, s. 205.
© Gouvernement du Québec