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 57
Disposition versions

Full text
57. (Repealed).
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27; 1993, c. 78, s. 1; 1999, c. 40, s. 133; 2004, c. 20, s. 140.
57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the local municipality adopts a resolution to that effect.
For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be considered to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27; 1993, c. 78, s. 1; 1999, c. 40, s. 133.
57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the local municipality adopts a resolution to that effect.
For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27; 1993, c. 78, s. 1.
57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the local municipality adopts a resolution to that effect.
For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
Notwithstanding section 2, this section applies only to a whole unit of assessment.
A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27.
57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 696b of the Municipal Code, if the municipal corporation adopts a resolution to that effect not later than 31 March preceding the coming into force of the roll.
Where applicable, the clerk of the municipal corporation shall send the resolution to the clerk of the municipality.
The resolution shall be sent to the assessor within fifteen days after its adoption or receipt, as the case may be, by the clerk of the municipality.
The assessor may make the entries contemplated in the first paragraph even if the resolution has been adopted or sent after the expiry of the fixed time.
Notwithstanding section 2, this section applies only to a whole unit of assessment.
1979, c. 72, s. 57; 1980, c. 34, s. 14.
57. The roll must identify every unit of assessment that may be subject to the surtax on serviced vacant land provided for by section 486 of the Cities and Towns Act or by article 696b of the Municipal Code, if the municipal corporation adopts a resolution to that effect not later than 31 March preceding the coming into force of the roll.
Where applicable, the clerk of the municipal corporation shall send the resolution to the clerk of the municipality.
The resolution shall be sent to the assessor within fifteen days after its adoption or receipt, as the case may be, by the clerk of the municipality.
The assessor may make the entries contemplated in the first paragraph even if the resolution has been adopted or sent after the expiry of the fixed time.
Notwithstanding section 2, this section applies only to a whole unit of assessment.
1979, c. 72, s. 57.
57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the municipal corporation adopts a resolution to that effect not later than 31 March preceding the coming into force of the roll.
Where applicable, the clerk of the municipal corporation shall send the resolution to the clerk of the municipality.
The resolution shall be sent to the assessor within fifteen days after its adoption or receipt, as the case may be, by the clerk of the municipality.
The assessor may make the entries contemplated in the first paragraph even if the resolution has been adopted or sent after the expiry of the fixed time.
Notwithstanding section 2, this section applies only to a whole unit of assessment.
The resolution remains in effect in respect of rolls subsequent to the roll contemplated in the first paragraph until it is repealed by a resolution adopted not later than 31 March preceding the coming into force of the roll on which the identification of the immoveables contemplated in this section is no longer required. The second and third paragraphs apply to the resolution for repeal.
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192.
© Gouvernement du Québec