F-2.1 - Act respecting municipal taxation

Section 245 Disposition versions

2020-06-15

245. Where the effect of an alteration to the property assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school property tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality, school service centre or school board or, as the case may be, the municipality, school service centre or school board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made. Except in the last case, for the purpose of determining the debtor of the supplement or the creditor of the overpayment, the entry on the roll shall be considered, as the case may be, on the date on which the demand for payment of the supplement is sent or the date on which the refund is paid.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of Division IV.3, of Division IV.4 or of Division IV.5 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the property assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the property tax or municipal compensation the collection or computation of which is based on that entry. In the case of a tax or a compensation referred to in this paragraph, however, the debtor of the supplement or the creditor of the overpayment is the person who was the debtor of the tax or the compensation payable for the period for which the amount paid proves, after the alteration, to have been an insufficient or an excess amount, as the case may be.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the property assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4; 1999, c. 31, s. 8; 1999, c. 40, a. 133; 2004, c. 20, s. 179; 2020, c. 1, s. 275.

2004-11-01

245. Where the effect of an alteration to the property assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school property tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made. Except in the last case, for the purpose of determining the debtor of the supplement or the creditor of the overpayment, the entry on the roll shall be considered, as the case may be, on the date on which the demand for payment of the supplement is sent or the date on which the refund is paid.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of Division IV.3, of Division IV.4 or of Division IV.5 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the property assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the property tax or municipal compensation the collection or computation of which is based on that entry. In the case of a tax or a compensation referred to in this paragraph, however, the debtor of the supplement or the creditor of the overpayment is the person who was the debtor of the tax or the compensation payable for the period for which the amount paid proves, after the alteration, to have been an insufficient or an excess amount, as the case may be.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the property assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4; 1999, c. 31, s. 8; 1999, c. 40, a. 133; 2004, c. 20, s. 179.

1999-10-22

245. Where the effect of an alteration to the property assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school property tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made. Except in the last case, for the purpose of determining the debtor of the supplement or the creditor of the overpayment, the entry on the roll shall be considered, as the case may be, on the date on which the demand for payment of the supplement is sent or the date on which the refund is paid.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18, of Division IV.3, of Division IV.4 or of Division IV.5 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the property assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the property tax or municipal compensation the collection or computation of which is based on that entry. In the case of a tax or a compensation referred to in this paragraph, however, the debtor of the supplement or the creditor of the overpayment is the person who was the debtor of the tax or the compensation payable for the period for which the amount paid proves, after the alteration, to have been an insufficient or an excess amount, as the case may be.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the property assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4; 1999, c. 31, s. 8; 1999, c. 40, a. 133.

1999-06-19

245. Where the effect of an alteration to the real estate assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school real estate tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made. Except in the last case, for the purpose of determining the debtor of the supplement or the creditor of the overpayment, the entry on the roll shall be considered, as the case may be, on the date on which the demand for payment of the supplement is sent or the date on which the refund is paid.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18, of Division IV.3, of Division IV.4 or of Division IV.5 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the real estate assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the real estate tax or municipal compensation the collection or computation of which is based on that entry. In the case of a tax or a compensation referred to in this paragraph, however, the debtor of the supplement or the creditor of the overpayment is the person who was the debtor of the tax or the compensation payable for the period for which the amount paid proves, after the alteration, to have been an insufficient or an excess amount, as the case may be.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the real estate assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4; 1999, c. 31, s. 8.

1995-02-08

245. Where the effect of an alteration to the real estate assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school real estate tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18, of Division IV.3 or of Division IV.4 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the real estate assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the real estate tax or municipal compensation the collection or computation of which is based on that entry.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the real estate assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4.

1992-12-18

245. Where the effect of an alteration to the real estate assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school real estate tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18 or of Division IV.3 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the real estate assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the real estate tax or municipal compensation the collection or computation of which is based on that entry.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the real estate assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14.

1991-06-20

245. Where the effect of an alteration to the real estate assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school real estate tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18 or of Division IV.3 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the real estate assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the real estate tax or municipal compensation the collection or computation of which is based on that entry.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration made to the real estate assessment roll takes effect during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129.

1980-12-19

245. If the effect of an alteration to the roll, or of the preparation of a new roll to replace a roll that has been quashed or set aside, is to change the taxable value of a unit of assessment, or the area or another dimension of the parcel of land that is part of it, the person bound to pay the taxes in respect of that unit of assessment must pay a supplement, or the municipal corporation or the school board must refund to him the amount it has collected in excess, in respect of the taxes imposed on the basis of the taxable value, the area or the other dimension, in proportion to the portion of the municipal or school fiscal period remaining at the time when the alteration takes effect or the new roll comes into force.

This section also applies when the effect of the alteration or the preparation of a new roll contemplated in the first paragraph is to add, strike off or alter a unit of assessment.

When an alteration takes effect or a roll comes into force during a month, the coming into effect or into force is deemed to occur on the first day of the following month, for the purposes of this section.

1979, c. 72, s. 245; 1980, c. 34, s. 41.

1979-12-21

245. If the effect of an alteration to the roll, or of the preparation of a new roll to replace a roll that has been quashed or set aside, is to change the taxable value of a unit of assessment, the person bound to pay the taxes in respect of that unit must pay a supplement, or the municipal corporation or the school board must refund to him the amount it has collected in excess, in respect of the taxes imposed on the taxable value of that unit of assessment, in proportion to the portion of the municipal or school fiscal period remaining at the time when the alteration takes effect or the new roll comes into force.

This section also applies when the effect of the alteration or the preparation of a new roll contemplated in the first paragraph is to add, strike off or alter a unit of assessment.

When an alteration takes effect or a roll comes into force during a month, the coming into effect or into force is deemed to occur on the first day of the following month, for the purposes of this section.

1979, c. 72, s. 245.