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C-27.1 - Municipal Code of Québec

Section 1094.11
Disposition versions

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1094.11. In addition to any property or rental tax and any tariff it may impose either for the supply of water or for roads, a municipality that has a reserve under article 1094.7 may, by by-law, impose a special annual tax on all the taxable immovables in its territory on the basis of their taxable value.
The tax rate may vary according to the classes of immovables determined in the by-law.
2005, c. 28, s. 62; 2005, c. 50, s. 32.
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