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F-2.1 - Act respecting municipal taxation
Section 253.52
Disposition versions
253.52. The municipality must, in the by-law passed under section 253.51, specify any tax, from among those referred to in the second paragraph, for which a surcharge may be imposed and fix the percentage that the reduction in the amount of the tax must exceed for the surcharge to apply.
A surcharge may be imposed in respect of any tax that is
(1) the general real estate tax;
(2) any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3) (subparagraph repealed).
The percentage fixed by the municipality shall not be less than 10%.
253.52. The municipality must, in the by-law passed under section 253.51, specify any tax, from among those referred to in the second paragraph, for which a surcharge may be imposed and fix the percentage that the reduction in the amount of the tax must exceed for the surcharge to apply.
A surcharge may be imposed in respect of any tax that is
(1) the general real estate tax;
(2) any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3) the surtax or the tax on non-residential immovables.
The percentage fixed by the municipality shall not be less than 10 %.
