F-2.1 - Act respecting municipal taxation

Section 253.54.1 Disposition versions

2023-12-08

253.54.1. Where the municipality avails itself of the power under section 244.29, it may designate the general property tax, under the second paragraph of section 253.54, only in respect of the rate specific to the category of non-residential immovables provided for in section 244.33 or of the basic rate provided for in section 244.38, and only if the rate may, under the second paragraph of this section, be the subject of the designation.

The rate specific to the category of non-residential immovables may be the subject of the designation on the assumption that no rate specific to the category of industrial immovables provided for in section 244.34 exists. The basic rate may be the subject of the designation on the assumption that no rate specific to the category of forest immovables provided for in section 244.36.0.1 and no rate specific to the category of agricultural immovables provided for in section 244.36.1 exists.

If both rates may be the subject of the designation, the designation is presumed to apply to both rates. However, the municipality may specify which of the two rates is the subject of an exclusive designation.

If the municipality makes the designation, the tax referred to in the third and fourth paragraphs of section 253.54 is the general property tax as it applies separately to the units of assessment belonging, as the case may be, to the category of non-residential immovables or to the residual category provided for in section 244.37.

2000, c. 54, s. 83; 2006, c. 31, s. 93; 2020, c. 7, s. 29; 2023, c. 33, s. 74.

2021-01-01

253.54.1. Where the municipality avails itself of the power under section 244.29, it may designate the general property tax, under the second paragraph of section 253.54, only in respect of the rate specific to the category of non-residential immovables provided for in section 244.33 or of the basic rate provided for in section 244.38, and only if the rate may, under the second paragraph of this section, be the subject of the designation.

The rate specific to the category of non-residential immovables may be the subject of the designation on the assumption that no rate specific to the category of industrial immovables provided for in section 244.34 exists. The basic rate may be the subject of the designation on the assumption that no rate specific to the category of immovables consisting of six or more dwellings provided for in section 244.35, no rate specific to the category of forest immovables provided for in section 244.36.0.1 and no rate specific to the category of agricultural immovables provided for in section 244.36.1 exists.

If both rates may be the subject of the designation, the designation is presumed to apply to both rates. However, the municipality may specify which of the two rates is the subject of an exclusive designation.

If the municipality makes the designation, the tax referred to in the third and fourth paragraphs of section 253.54 is the general property tax as it applies separately to the units of assessment belonging, as the case may be, to the category of non-residential immovables or to the residual category provided for in section 244.37.

2000, c. 54, s. 83; 2006, c. 31, s. 93; 2020, c. 7, s. 29.

2007-01-01

253.54.1. Where the municipality avails itself of the power under section 244.29, it may designate the general property tax, under the second paragraph of section 253.54, only in respect of the rate specific to the category of non-residential immovables provided for in section 244.33 or of the basic rate provided for in section 244.38, and only if the rate may, under the second paragraph of this section, be the subject of the designation.

The rate specific to the category of non-residential immovables may be the subject of the designation on the assumption that no rate specific to the category of industrial immovables provided for in section 244.34 exists. The basic rate may be the subject of the designation on the assumption that no rate specific to the category of immovables consisting of six or more dwellings provided for in section 244.35 and no rate specific to the category of agricultural immovables provided for in section 244.36.1 exists.

If both rates may be the subject of the designation, the designation is presumed to apply to both rates. However, the municipality may specify which of the two rates is the subject of an exclusive designation.

If the municipality makes the designation, the tax referred to in the third and fourth paragraphs of section 253.54 is the general property tax as it applies separately to the units of assessment belonging, as the case may be, to the category of non-residential immovables or to the residual category provided for in section 244.37.

2000, c. 54, s. 83; 2006, c. 31, s. 93.

2000-12-20

253.54.1. Where the municipality avails itself of the power under section 244.29, it may designate the general property tax, under the second paragraph of section 253.54, only in respect of the rate specific to the category of non-residential immovables provided for in section 244.33 or of the basic rate provided for in section 244.38, and only if the rate may, under the second paragraph of this section, be the subject of the designation.

The rate specific to the category of non-residential immovables may be the subject of the designation on the assumption that no rate specific to the category of industrial immovables provided for in section 244.34 exists. The basic rate may be the subject of the designation on the assumption that no rate specific to the category of immovables consisting of six or more dwellings provided for in section 244.35 exists.

If both rates may be the subject of the designation, the designation is presumed to apply to both rates. However, the municipality may specify which of the two rates is the subject of an exclusive designation.

If the municipality makes the designation, the tax referred to in the third and fourth paragraphs of section 253.54 is the general property tax as it applies separately to the units of assessment belonging, as the case may be, to the category of non-residential immovables or to the residual category provided for in section 244.37.

2000, c. 54, s. 83.