F-2.1 - Act respecting municipal taxation

Section 253.27 Disposition versions

2017-06-16

253.27. Every local municipality may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of its roll.

A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. The resolution shall specify whether it applies only to the property assessment roll, only to the roll of rental values, or to both; it shall apply to the taxes based on the taxable values entered on any roll to which it applies.

The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.

The resolution may also specify that the averaging applies only to the units of assessment belonging to

(1)  the group described in section 244.31; or

(2)  the group comprised of all the units of assessment not included in the group referred to in subparagraph 1.

For the purposes of the fourth paragraph,

(1)  an immovable described in paragraph 13, 14, 15, 16 or 17 of section 204 is deemed to belong to the group described in subparagraph 2 of that paragraph; and

(2)  if a unit belongs to both groups, the averaging applies only to the part of the value of the unit that can be attributed to any category of the group referred to in the resolution.

1988, c. 76, s. 78; 1991, c. 32, s. 138; 1998, c. 43, s. 8; 1999, c. 40, s. 133; 2017, c. 13, s. 175.

1999-10-22

253.27. Every local municipality may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of its roll.

A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. The resolution shall specify whether it applies only to the property assessment roll, only to the roll of rental values, or to both; it shall apply to the taxes based on the taxable values entered on any roll to which it applies.

The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.

1988, c. 76, s. 78; 1991, c. 32, s. 138; 1998, c. 43, s. 8; 1999, c. 40, s. 133.

1998-06-20

253.27. Every local municipality may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of its roll.

A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. The resolution shall specify whether it applies only to the real estate assessment roll, only to the roll of rental values, or to both; it shall apply to the taxes based on the taxable values entered on any roll to which it applies.

The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.

1988, c. 76, s. 78; 1991, c. 32, s. 138; 1998, c. 43, s. 8.

1991-06-20

253.27. Every local municipality may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of its roll.

A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. If a resolution is adopted, it shall apply, both to the real estate assessment roll and to the roll of rental values of the municipality and to taxes based on the taxable values entered on both rolls.

The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.

1988, c. 76, s. 78; 1991, c. 32, s. 138.

1988-12-23

253.27. Every municipal corporation whose roll is a three-year roll may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of the roll.

A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. If a resolution is adopted, it shall apply, both to the real estate assessment roll and to the roll of rental values of the corporation and to taxes based on the taxable values entered on both rolls.

The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.

In the case of a municipal corporation forming part of a community, or of a municipal corporation other than a municipality forming part of a community and having a population of 5 000 or over, the averaging applies by operation of law for the purposes of the fiscal years for which any three-year roll coming into force on or after 1 January 1991.

1988, c. 76, s. 78.