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F-2.1 - Act respecting municipal taxation

Section 263
Disposition versions

Full text
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.0.1)  increase, for the purposes of sections 81 and 134, the values prescribed in respect of assessment units and business establishments, respectively;
(2.1)  (subparagraph repealed);
(3)  (subparagraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe the rules relating to the transmission, to the Minister, of the information required for the purposes of determining the median proportion; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (subparagraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(9.1)  define, for the purposes of section 244.51, the term “local railway”, in particular by referring to a list of railways;
(9.2)  designate the ministers who or the government bodies, within the meaning of section 2 of the Financial Administration Act (chapter A-6.001), that may obtain a copy of or an extract from any property assessment roll in force or any other information contained in the geographic information system provided for by the regulation made under subparagraph 1; determine the information that may be so obtained; indicate from whom the information is obtainable and the conditions on which it may be sent; prescribe how a minister or body may use or disseminate the information;
(10)  (subparagraph repealed);
(11)  (subparagraph repealed);
(12)  determine the cases and manner in which a document referred to in the second paragraph of section 78 may be examined by a municipal body responsible for assessment other than the body that draws up the roll of the local municipality concerned by the document.
The Minister may only adopt a regulation concerning an object referred to in subparagraph 9.1 of the first paragraph after consulting with the Minister of Transport.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71; 2011, c. 33, s. 25; 2019, c. 28, s. 140; 2020, c. 7, s. 34; 2020, c. 17, s. 82; 2023, c. 24, s. 155.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.0.1)  increase, for the purposes of sections 81 and 134, the values prescribed in respect of assessment units and business establishments, respectively;
(2.1)  (subparagraph repealed);
(3)  (subparagraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (subparagraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(9.1)  define, for the purposes of section 244.51, the term “local railway”, in particular by referring to a list of railways;
(9.2)  designate the ministers who or the government bodies, within the meaning of section 2 of the Financial Administration Act (chapter A-6.001), that may obtain a copy of or an extract from any property assessment roll in force or any other information contained in the geographic information system provided for by the regulation made under subparagraph 1; determine the information that may be so obtained; indicate from whom the information is obtainable and the conditions on which it may be sent; prescribe how a minister or body may use or disseminate the information;
(10)  (subparagraph repealed);
(11)  (subparagraph repealed);
(12)  determine the cases and manner in which a document referred to in the second paragraph of section 78 may be examined by a municipal body responsible for assessment other than the body that draws up the roll of the local municipality concerned by the document.
The Minister may only adopt a regulation concerning an object referred to in subparagraph 9.1 of the first paragraph after consulting with the Minister of Transport.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71; 2011, c. 33, s. 25; 2019, c. 28, s. 140; 2020, c. 7, s. 34; 2020, c. 17, s. 82.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.0.1)  increase, for the purposes of sections 81 and 134, the values prescribed in respect of assessment units and business establishments, respectively;
(2.1)  (subparagraph repealed);
(3)  (subparagraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (subparagraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(9.1)  define, for the purposes of section 244.51, the term “local railway”, in particular by referring to a list of railways;
(10)  (subparagraph repealed);
(11)  (subparagraph repealed);
(12)  determine the cases and manner in which a document referred to in the second paragraph of section 78 may be examined by a municipal body responsible for assessment other than the body that draws up the roll of the local municipality concerned by the document.
The Minister may only adopt a regulation concerning an object referred to in subparagraph 9.1 of the first paragraph after consulting with the Minister of Transport.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71; 2011, c. 33, s. 25; 2019, c. 28, s. 140; 2020, c. 7, s. 34.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.0.1)  increase, for the purposes of sections 81 and 134, the values prescribed in respect of assessment units and business establishments, respectively;
(2.1)  (subparagraph repealed);
(3)  (subparagraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (subparagraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(9.1)  define, for the purposes of section 244.51, the term “local railway”, in particular by referring to a list of railways;
(10)  (subparagraph repealed);
(11)  (subparagraph repealed).
The Minister may only adopt a regulation concerning an object referred to in subparagraph 9.1 of the first paragraph after consulting with the Minister of Transport.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71; 2011, c. 33, s. 25; 2019, c. 28, s. 140.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (subparagraph repealed);
(3)  (subparagraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (subparagraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(9.1)  define, for the purposes of section 244.51, the term “local railway”, in particular by referring to a list of railways;
(10)  (subparagraph repealed);
(11)  (subparagraph repealed).
The Minister may only adopt a regulation concerning an object referred to in subparagraph 9.1 of the first paragraph after consulting with the Minister of Transport.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71; 2011, c. 33, s. 25.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(10)  (paragraph repealed);
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(10)  (paragraph repealed);
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(10)  (paragraph repealed);
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum non-taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133; 2000, c. 54, s. 89.
263. The Minister may by regulation
(1)  prescribe the form and content of the property assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal property tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual property value of units of assessment that corresponds to the values entered on the property roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293; 1999, c. 40, s. 133.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following documents:
(a)  notices of assessment;
(b)  municipal tax accounts;
(c)  assessor’s certificates;
(d)  forms for applications for review and complaints, including a single form for cases in which the applicant becomes a complainant;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  (paragraph repealed);
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  (paragraph repealed).
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;
(11)  fix the percentage below which a local municipality may not, under section 253.37, fix its eligibility threshold for an abatement.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11 or the amount in lieu thereof, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax in computing the amount thereof or the amount in lieu thereof.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables or the sum in lieu thereof, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11, and residential immovables not referred to in this paragraph or farm immovables within the meaning of the second paragraph of section 61; prescribe for each category the percentage which is applied to the rate of the surtax in computing the amount of the surtax or the sum standing in lieu thereof.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales or of leases, as the case may be, furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales or leases, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  (paragraph repealed);
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;
(10)  define, for the purpose of computing the surtax on non-residential immovables or the sum in lieu thereof, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11, and residential immovables not referred to in this paragraph or farm immovables within the meaning of the second paragraph of section 61; prescribe for each category the percentage which is applied to the rate of the surtax in computing the amount of the surtax or the sum standing in lieu thereof.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a municipal corporation;
(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business or premises that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a municipal corporation; define categories of municipal corporations and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales or of leases, as the case may be, furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales or leases, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  prescribe the terms and conditions applicable to the collection of school taxes by municipal corporations or municipalities;
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the municipal corporation in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipal corporation considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a municipal corporation;
(4)  fix, or prescribe the rules for establishing the minimum amount that the total of municipal real estate taxes included in an account must attain to entitle the debtor to pay his taxes in several instalments; prescribe the maximum number of instalments that may be fixed by a municipal corporation or municipality under section 252; prescribe the other terms and conditions regarding payment by instalments of the taxes mentioned above;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business or premises that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a municipal corporation; define categories of municipal corporations and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales or of leases, as the case may be, furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales or leases, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  prescribe the terms and conditions applicable to the collection of school taxes by municipal corporations or municipalities;
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the municipal corporation in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipal corporation considers expedient;
(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes or compensations that are to be taken into account in establishing the aggregate taxation rate of a municipal corporation;
(4)  fix, or prescribe the rules for establishing the minimum amount that the total of municipal real estate taxes included in an account must attain to entitle the debtor to pay his taxes in several instalments; prescribe the maximum number of instalments that may be fixed by a municipal corporation or municipality under section 252; prescribe the other terms and conditions regarding payment by instalments of the taxes mentioned above;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business or premises that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a municipal corporation; define categories of municipal corporations and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales or of leases, as the case may be, furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales or leases, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  prescribe the terms and conditions applicable to the collection of school taxes by municipal corporations or municipalities;
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the municipal corporation in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipal corporation considers expedient.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls;
(2)  prescribe the form or minimum content of the following notices or forms:
(a)  notices of assessment;
(b)  municipal tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  notices contemplated in section 153 or 180;
(f)  demands for payment of a tax supplement;
(2.1)  prescribe that the complaint form is or may be combined with the assessment notice or the notice contemplated in section 153 or 180;
(3)  specify the kinds of taxes or compensations that are to be taken into account in establishing the aggregate taxation rate of a municipal corporation;
(4)  fix, or prescribe the rules for establishing the minimum amount that the total of municipal real estate taxes included in an account must attain to entitle the debtor to pay his taxes in several instalments; prescribe the maximum number of instalments that may be fixed by a municipal corporation or municipality under section 252; prescribe the other terms and conditions regarding payment by instalments of the taxes mentioned above;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business or premises that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a municipal corporation; define categories of municipal corporations and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales or of leases, as the case may be, furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales or leases, must be entered on a form furnished by the Minister, which must be returned to him once it is completed;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  prescribe the terms and conditions applicable to the collection of school taxes by municipal corporations or municipalities;
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the municipal corporation in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipal corporation considers expedient.
1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls;
(2)  prescribe the minimum content of
(a)  notices of assessment;
(b)  municipal real estate tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  the notices contemplated in sections 153 and 180;
(f)  demands for payment of a tax supplement;
(3)  specify the kinds of taxes or compensations that are to be taken into account in establishing the aggregate taxation rate of a municipal corporation;
(4)  fix, or prescribe the rules for establishing the minimum amount that the total of municipal real estate taxes included in an account must attain to entitle the debtor to pay his taxes in several instalments; prescribe the maximum number of instalments that may be fixed by a municipal corporation or municipality under section 252; prescribe the other terms and conditions regarding payment by instalments of the taxes mentioned above;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business or premises that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a municipal corporation; define categories of municipal corporations and establish separate rules for each category;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  prescribe the terms and conditions applicable to the collection of school taxes by municipal corporations or municipalities;
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the municipal corporation in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipal corporation considers expedient.
1979, c. 72, s. 263; 1980, c. 34, s. 49.
263. The Minister may by regulation
(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls;
(2)  prescribe the minimum content of
(a)  notices of assessment;
(b)  municipal real estate tax accounts, including accounts in lieu of notices of assessment;
(c)  assessor’s certificates;
(d)  complaints;
(e)  the notices contemplated in sections 153 and 180;
(f)  demands for payment of a tax supplement;
(3)  specify the kinds of taxes or compensations that are to be taken into account in establishing the aggregate taxation rate of a municipal corporation;
(4)  prescribe the minimum amount of municipal tax or of an amount contemplated in Division IV of Chapter XVIII that entitles its debtor to pay it by instalments; prescribe the number of instalments; prescribe the rules for computing the additional sum payable by a debtor who elects to pay by instalments; prescribe the other terms and conditions regarding payment by instalments of taxes and amounts under this paragraph;
(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment or of the actual rental value of places of business or premises that corresponds to the values entered on the real estate roll or roll of rental values, respectively, of a municipal corporation; define categories of municipal corporations and establish separate rules for each category;
(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;
(7)  prescribe the terms and conditions applicable to the collection of school taxes by municipal corporations or municipalities;
(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the municipal corporation in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipal corporation considers expedient.
1979, c. 72, s. 263.
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