F-2.1 - Act respecting municipal taxation

Section 261 Disposition versions

2008-06-12

261. The Government must, by regulation, establish an equalization scheme, the object of which is the payment of a sum to a local municipality where the standardized property value per inhabitant, the average value of the dwellings or any other measure of value is, in all or some respects, lower than the median of those values for the local municipalities subject to this Act.

The regulation sets, among other things, the eligibility rules for the scheme, the rules for determining the sum to which a municipality is entitled, which may vary from one municipality or category of municipality mentioned or defined in the regulation to another, and the rules governing how the sums are to be paid.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151; 1999, c. 40, s. 133; 2000, c. 27, s. 9; 2001, c. 25, s. 133; 2008, c. 18, s. 85.

2002-01-01

261. The Government must establish an equalization scheme by the making of the regulation provided for in paragraph 7 of section 262.

The object of the equalization scheme is the payment of a sum to a local municipality whose standardized property value per inhabitant and the average value of the dwellings situated in its territory are, in all or some respects, lower than the median standardized property values and values of the dwellings for the local municipalities subject to this Act.

The sum shall be established on the basis of the following elements in particular:

(1)   the difference between the standardized property value per inhabitant of the municipality and all or some respects of the median standardized property values for the local municipalities subject to this Act;

(2)  the population of the municipality;

(3)  for all the local municipalities eligible under the scheme, the total of the differences under subparagraph 1 and the populations.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151; 1999, c. 40, s. 133; 2000, c. 27, s. 9; 2001, c. 25, s. 133.

2000-06-16

261. The Government must establish, by the adoption of the regulation provided for in paragraph 7 of section 262, an equalization scheme the object of which is the payment, to a local municipality whose standardized property value per inhabitant is, in all or some respects, lower than the median standardized property value for the local municipalities in its category, of a sum calculated, in particular, according to the difference and according to certain revenues from taxes, compensations or tariffs imposed by the municipality.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151; 1999, c. 40, s. 133; 2000, c. 27, s. 9.

1999-10-22

261. The Government must establish, by the adoption of the regulation provided for in paragraph 7 of section 262, an equalization scheme the object of which is the payment, to every local municipality whose standardized property value per inhabitant is, in all or some respects, lower than the median standardized property value for the local municipalities in its category, of a sum calculated, in particular, according to the difference and according to certain revenues from taxes, compensations or tariffs imposed by the municipality.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151; 1999, c. 40, s. 133.

1991-06-20

261. The Government must establish, by the adoption of the regulation provided for in paragraph 7 of section 262, an equalization scheme the object of which is the payment, to every local municipality whose standardized real estate value per inhabitant is, in all or some respects, lower than the median standardized real estate value for the local municipalities in its category, of a sum calculated, in particular, according to the difference and according to certain revenues from taxes, compensations or tariffs imposed by the municipality.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151.

1988-12-23

261. The Government must establish, in accordance with the regulations made under paragraph 7 of section 262, an equalization scheme the object of which is the payment, to any municipal corporation whose fiscal potential is less than part of the average fiscal potential of the municipal corporations of Québec, of an amount of money based on that difference and on the amount of certain revenue from taxes, compensations and modes of tariffing imposed by the municipal corporation.

1979, c. 72, s. 261; 1988, c. 76, s. 80.

1979-12-21

261. The Government must establish, in accordance with the regulations made under paragraph 7 of section 262, an equalization scheme the object of which is the payment, to any municipal corporation whose fiscal potential is less than part of the average fiscal potential of the municipal corporations of Québec, of an amount of money based on that difference and on the amount of revenue from certain taxes or compensations imposed by the municipal corporation.

1979, c. 72, s. 261.