C-27.1 - Municipal Code of Québec

Section 990 Disposition versions

2004-11-01

990. (Repealed).

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16; 1993, c. 78, s. 17; 1996, c. 2, s. 407; 1999, c. 40, s. 60; 2000, c. 54, s. 12; 2000, c. 56, s. 127; 2004, c. 20, s. 115.

2002-01-01

990. (1)  In addition to any property tax that it may impose and levy on serviced vacant land, the council of any local municipality may impose and levy annually on such land a surtax equal to 50 % of the total municipal property taxes imposed in the same year on such land, to which all taxable immovables in the territory of the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general property tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by‐law.

(3)  (Subarticle repealed).

(4)  Vacant land, whether or not it is serviced, shall not be subject to the surtax provided for in this article unless the unit of assessment to which it belongs according to the Act respecting municipal taxation (chapter F‐2.1) includes no immovable other than the land and, where applicable, the building referred to in subparagraph a of the second paragraph of subarticle 1.

(5)  No municipality shall, for any one fiscal year, impose the surtax provided for in this article and fix, under section 244.29 of the Act respecting municipal taxation, a general property tax rate that is specific to the category of serviced vacant lands provided for in section 244.36 of that Act.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16; 1993, c. 78, s. 17; 1996, c. 2, s. 407; 1999, c. 40, s. 60; 2000, c. 54, s. 12; 2000, c. 56, s. 127.

2000-12-20

990. (1)  In addition to any property tax that it may impose and levy on serviced vacant land, the council of any local municipality may impose and levy annually on such land a surtax equal to 50 % of the total municipal property taxes imposed in the same year on such land, to which all taxable immovables in the territory of the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general property tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by‐law.

(3)  In the case of a municipality whose territory is included in that of the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 % of the total property taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

(4)  Vacant land, whether or not it is serviced, shall not be subject to the surtax provided for in this article unless the unit of assessment to which it belongs according to the Act respecting municipal taxation (chapter F‐2.1) includes no immovable other than the land and, where applicable, the building referred to in subparagraph a of the second paragraph of subarticle 1.

(5)  No municipality shall, for any one fiscal year, impose the surtax provided for in this article and fix, under section 244.29 of the Act respecting municipal taxation, a general property tax rate that is specific to the category of serviced vacant lands provided for in section 244.36 of that Act.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16; 1993, c. 78, s. 17; 1996, c. 2, s. 407; 1999, c. 40, s. 60; 2000, c. 54, s. 12.

1999-10-22

990. (1)  In addition to any property tax that it may impose and levy on serviced vacant land, the council of any local municipality may impose and levy annually on such land a surtax equal to 50 % of the total municipal property taxes imposed in the same year on such land, to which all taxable immovables in the territory of the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general property tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipality whose territory is included in that of the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 % of the total property taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

(4)  Vacant land, whether or not it is serviced, shall not be subject to the surtax provided for in this article unless the unit of assessment to which it belongs according to the Act respecting municipal taxation (chapter F-2.1) includes no immovable other than the land and, where applicable, the building referred to in subparagraph a of the second paragraph of subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16; 1993, c. 78, s. 17; 1996, c. 2, s. 407; 1999, c. 40, s. 60.

1996-05-08

990. (1)  In addition to any real estate tax that it may impose and levy on serviced vacant land, the council of any local municipality may impose and levy annually on such land a surtax equal to 50 % of the total municipal real estate taxes imposed in the same year on such land, to which all taxable immovables in the territory of the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general real estate tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipality whose territory is included in that of the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 % of the total real estate taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

(4)  Vacant land, whether or not it is serviced, shall not be subject to the surtax provided for in this article unless the unit of assessment to which it belongs according to the Act respecting municipal taxation (chapter F-2.1) includes no immovable other than the land and, where applicable, the building referred to in subparagraph a of the second paragraph of subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16; 1993, c. 78, s. 17; 1996, c. 2, s. 407.

1993-12-17

990. (1)  In addition to any real estate tax that it may impose and levy on serviced vacant land, the council may impose and levy annually on such land a surtax equal to 50 % of the total municipal real estate taxes imposed in the same year on such land, to which all taxable immovables in the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general real estate tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipal corporation belonging to the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 % of the total real estate taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

(4)  Vacant land, whether or not it is serviced, shall not be subject to the surtax provided for in this article unless the unit of assessment to which it belongs according to the Act respecting municipal taxation (chapter F-2.1) includes no immovable other than the land and, where applicable, the building referred to in subparagraph a of the second paragraph of subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16; 1993, c. 78, s. 17.

1993-06-18

990. (1)  In addition to any real estate tax that it may impose and levy on serviced vacant land, the council may impose and levy annually on such land a surtax equal to 50 % of the total municipal real estate taxes imposed in the same year on such land, to which all taxable immovables in the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general real estate tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipal corporation belonging to the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 % of the total real estate taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6; 1993, c. 43, s. 16.

1991-06-20

990. (1)  In addition to any real estate tax that it may impose and levy on serviced vacant land, the council may impose and levy annually on such land a surtax equal to 50 % of the total municipal real estate taxes imposed in the same year on such land, to which all taxable immovables in the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 % of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general real estate tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipal corporation belonging to the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 % of the total real estate taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15; 1991, c. 29, s. 6.

1986-09-01

990. (1)  In addition to any real estate tax that it may impose and levy on serviced vacant land, the council may impose and levy annually on such land a surtax equal to 50% of the total municipal real estate taxes imposed in the same year on such land, to which all taxable immovables in the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10% of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general real estate tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  farms within the meaning of the Act respecting municipal taxation (chapter F-2.1);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipal corporation belonging to the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100% of the total real estate taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2; 1986, c. 32, s. 15.

0001-01-01

990. (1)  In addition to any real estate tax that it may impose and levy on serviced vacant land, the council may impose and levy annually on such land a surtax equal to 50 percent of the total municipal real estate taxes imposed in the same year on such land, to which all taxable immovables in the municipality are subject.

Within the meaning of this article, “serviced vacant land” means land

(a)  on which there is no building or on which there is a building of a real value of less than 10 percent of the value of the land according to the valuation roll; and

(b)  which is adjacent to a public street bordering which water and sanitary sewer services are available.

Such tax ranks in every respect as a general real estate tax of the municipality, subject to this article. It applies from the first fiscal year of the municipality in respect of which, according to the valuation roll in force, the land is entered as part of the aforementioned category on the day of the coming into force of the roll.

(2)  The following land is not subject to the surtax provided for in subarticle 1:

(a)  farms and woodlots within the meaning of the Act respecting municipal taxation (chapter F-2.1);

(b)  land utilized continuously for housing or used continuously for industrial or commercial purposes other than the commercial parking business;

(c)  land owned by a railway undertaking and on which there is a railway track;

(d)  land used for overhead electric powerlines;

(e)  land on which construction is prohibited by law or by by-law.

(3)  In the case of a municipal corporation belonging to the Communauté urbaine de Montréal, the council may impose and levy a surtax on vacant land, whether serviced or not, that is governed by this article, subject to the reservation contained in the second paragraph.

The amount of the surtax is determined by the council and may amount to up to 100 percent of the total real estate taxes referred to in subarticle 1. The council may fix different amounts for serviced vacant land and for unserviced vacant land, in which case the amount fixed for the former must be higher than that fixed for the latter.

The surtax contemplated in this subarticle replaces the surtax contemplated in subarticle 1.

1977, c. 53, s. 42; 1979, c. 72, s. 490; 1980, c. 34, s. 2.