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C-27.1 - Municipal Code of Québec

Section 979
Disposition versions

Full text
979. The council of any local municipality may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable property subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes in the manner it deems appropriate.
The council may also charge the cost of the works
(1)  to the municipality;
(2)  to the ratepayers of part of the territory of the municipality;
(3)  to ratepayers benefiting from the works when they are carried out in any part of the territory of the municipality designated as its “central sector” under a special planning program.
The council may combine the alternatives provided for in the second paragraph in the proportions it determines.
In the case contemplated in subparagraph 3 of the second paragraph, the council may identify the immovables of those who benefit from the works or provide one or more criteria allowing to identify them.
This article applies for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
1963 (1st sess.), c. 65, s. 8; 1968, c. 86, s. 38; 1979, c. 36, s. 49; 1982, c. 63, s. 56; 1985, c. 27, s. 64; 1996, c. 2, s. 403; 1999, c. 40, s. 60.
979. The council of any local municipality may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes in the manner it deems appropriate.
The council may also charge the cost of the works
(1)  to the municipality;
(2)  to the ratepayers of part of the territory of the municipality;
(3)  to ratepayers benefiting from the works when they are carried out in any part of the territory of the municipality designated as its “central sector” under a special planning program.
The council may combine the alternatives provided for in the second paragraph in the proportions it determines.
In the case contemplated in subparagraph 3 of the second paragraph, the council may identify the immovables of those who benefit from the works or provide one or more criteria allowing to identify them.
This article applies for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
1963 (1st sess.), c. 65, s. 8; 1968, c. 86, s. 38; 1979, c. 36, s. 49; 1982, c. 63, s. 56; 1985, c. 27, s. 64; 1996, c. 2, s. 403.
979. The council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes in the manner it deems appropriate.
The council may also charge the cost of the works
(1)  to the corporation;
(2)  to the ratepayers of part of the municipality;
(3)  to ratepayers benefiting from the works when they are carried out in any part of the municipality designated as its “central sector” under a special planning program.
The council may combine the alternatives provided for in the second paragraph in the proportions it determines.
In the case contemplated in subparagraph 3 of the second paragraph, the council may identify the immovables of those who benefit from the works or provide one or more criteria allowing to identify them.
This article applies for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
1963 (1st sess.), c. 65, s. 8; 1968, c. 86, s. 38; 1979, c. 36, s. 49; 1982, c. 63, s. 56; 1985, c. 27, s. 64.
979. The council may impose the special tax for the payment of municipal works of any kind, including works of maintenance, according to either the municipal valuation or the area or the frontage of the taxable real estate subject to such tax. In the case of lots that are situated at a street corner or are not rectangular, the council may fix the frontage for assessment purposes in the manner it deems appropriate.
The council may also charge the cost of such works either entirely to the corporation or to both the corporation and the ratepayers of one or more parts of the municipality or entirely to the ratepayers of one or more parts of the municipality, in the proportions determined by the by-law.
The first two paragraphs apply for the purposes of the payment of professional fees related to the works contemplated, whether or not they were carried out.
1963 (1st sess.), c. 65, s. 8; 1968, c. 86, s. 38; 1979, c. 36, s. 49; 1982, c. 63, s. 56.
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