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F-2.1 - Act respecting municipal taxation
Section 264
Disposition versions
264. For each fiscal year for which the property assessment roll applies, the assessor shall establish the median proportion of the actual property value of the units of assessment to which the values entered on the roll correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.
Within the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, upon the expiry of the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph. If the rules prescribed in the regulation cannot be applied, the median proportion shall be established in the manner proposed by the assessor and approved by the Minister.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the local municipality and the municipal body responsible for assessment concerned. The proportion and the factor of the property assessment roll of the municipality for a fiscal year shall constitute the proportion and factor of the roll of rental values of the municipality for the same year.
The median proportion and the factor established for the first fiscal year for which the roll applies shall be entered on the notice of assessment sent for each fiscal year for which the roll applies.
Where a provision of an Act or a statutory instrument thereof makes reference to the median proportion or factor of the roll without specifying that such proportion or factor is for the first fiscal year for which a roll applies, the reference is to the median proportion or factor established for any fiscal year concerned at the time of the application of the provision containing the reference. However, the factor applicable for the standardization of the values effected by a school service centre or school board is the factor established for the first fiscal year.
264. For each fiscal year for which the property assessment roll applies, the assessor shall establish the median proportion of the actual property value of the units of assessment to which the values entered on the roll correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.
Within the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, upon the expiry of the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph. If the rules prescribed in the regulation cannot be applied, the median proportion shall be established in the manner proposed by the assessor and approved by the Minister.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the local municipality and the municipal body responsible for assessment concerned. The proportion and the factor of the property assessment roll of the municipality for a fiscal year shall constitute the proportion and factor of the roll of rental values of the municipality for the same year.
The median proportion and the factor established for the first fiscal year for which the roll applies shall be entered on the notice of assessment sent for each fiscal year for which the roll applies.
Where a provision of an Act or a statutory instrument thereof makes reference to the median proportion or factor of the roll without specifying that such proportion or factor is for the first fiscal year for which a roll applies, the reference is to the median proportion or factor established for any fiscal year concerned at the time of the application of the provision containing the reference. However, the factor applicable for the standardization of the values effected by a school board is the factor established for the first fiscal year.
264. For each fiscal year for which the real estate assessment roll applies, the assessor shall establish the median proportion of the actual real estate value of the units of assessment to which the values entered on the roll correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.
Within the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5 % from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, upon the expiry of the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph. If the rules prescribed in the regulation cannot be applied, the median proportion shall be established in the manner proposed by the assessor and approved by the Minister.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the local municipality and the municipal body responsible for assessment concerned. The proportion and the factor of the real estate assessment roll of the municipality for a fiscal year shall constitute the proportion and factor of the roll of rental values of the municipality for the same year.
The median proportion and the factor established for the first fiscal year for which the roll applies shall be entered on the notice of assessment sent for each fiscal year for which the roll applies.
Where a provision of an Act or a statutory instrument thereof makes reference to the median proportion or factor of the roll without specifying that such proportion or factor is for the first fiscal year for which a roll applies, the reference is to the median proportion or factor established for any fiscal year concerned at the time of the application of the provision containing the reference. However, the factor applicable for the standardization of the values effected by a school board is the factor established for the first fiscal year.
264. Within the time limit prescribed in the regulations under paragraph 5 of section 263, the assessor shall indicate the median proportion of the actual real estate value of the units of assessment, or the actual rental value of places of business, to which the values entered on the roll correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5 % from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, by 1 November, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the local municipality and the municipal body responsible for assessment concerned.
The median proportion and the factor established for the first fiscal year for which the roll applies shall be entered on the notice of assessment sent for each fiscal year for which the roll applies.
Where a provision of an Act or a statutory instrument thereof makes reference to the median proportion or factor of the roll without specifying that such proportion or factor is for the first fiscal year for which a roll applies, the reference is to the median proportion or factor established for any fiscal year concerned at the time of the application of the provision containing the reference. However, the factor applicable for the standardization of the values effected by a school board is the factor established for the first fiscal year.
264. Within the time limit prescribed in the regulations under paragraph 5 of section 263, the assessor shall indicate the median proportion of the actual real estate value of the units of assessment, or the actual rental value of places of business or premises, to which the values entered on the roll of the municipal corporation correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, by 1 November, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the municipal corporation or municipality concerned.
The median proportion and the factor must be entered on the notice of assessment or, as the case may be, on the account in respect of a tax, compensation or tariff based on the rental value of a place of business or premises. In the case of a three-year roll, the median proportion and the factor so entered are those established for the first of the fiscal years for which the roll applies.
In the case of a three-year roll, unless it contains an indication that the median proportion and the factor concerned are those established for the first of the fiscal years for which the roll applies, any reference to the median proportion or to the factor of the roll is a reference to the median proportion and factor established for each fiscal year concerned, at the time of the application of the provision containing the reference. However, the factor applicable for the standardization of the values effected by a school board is the factor established for the first fiscal year.
264. Within the time limit prescribed in the regulations under paragraph 5 of section 263, the assessor shall indicate the median proportion of the actual real estate value of the units of assessment, or the actual rental value of places of business or premises, to which the values entered on the roll of the municipal corporation correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, by 1 November, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the municipal corporation or municipality concerned.
The median proportion and the factor must be entered on the notice of assessment or, as the case may be, on the account in respect of a tax, compensation or tariff based on the rental value of a place of business or premises.
264. The assessor, at the same time as he deposits the real estate assessment roll or the roll of rental values of a municipal corporation, shall indicate the median proportion of the actual real estate value of the units of assessment, or of the actual rental value of the places of business or premises, to which the entered values correspond. He shall also indicate the comparative factor of the roll, which is the inverse of the median proportion calculated in accordance with this paragraph.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, by 1 November, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the municipal corporation or municipality concerned.
The proportion and the factor must appear on the municipal or school real estate tax account or, as the case may be, on the account in respect of a tax, compensation or tariff based on the rental value of a place of business or premises.
264. The assessor, at the same time as he deposits the real estate assessment roll or the roll of rental values of a municipal corporation, shall indicate the median proportion of the actual real estate value of the units of assessment, or of the actual rental value of the places of business or premises, to which the entered values correspond. He shall also indicate the comparative factor of the roll, which is the inverse of the median proportion calculated in accordance with this paragraph.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The municipal corporation may request the Minister to establish the median proportion and the factor for its roll, in the place of the assessor.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fifth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
If, by 1 November, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the eighth paragraph.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the municipal corporation or municipality concerned.
The proportion and the factor must appear on the municipal or school real estate tax account or, as the case may be, on the account in respect of a tax, compensation or tariff based on the rental value of a place of business or premises.
264. The assessor, at the same time as he deposits the real estate assessment roll or the roll of rental values of a municipal corporation, shall indicate the median proportion of the actual real estate value of the units of assessment, or of the actual rental value of the places of business or premises, to which the entered values correspond. He shall also indicate the comparative factor of the roll, which is the inverse of the median proportion calculated in accordance with this paragraph.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The municipal corporation may request the Minister to establish the median proportion and the factor for its roll, in the place of the assessor.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fifth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the municipal corporation or municipality concerned.
The proportion and the factor must appear on the municipal or school real estate tax account or, as the case may be, on the account in respect of a tax, compensation or tariff based on the rental value of a place of business or premises.
264. The assessor, at the same time as he deposits the real estate assessment roll or the roll of rental values of a municipal corporation, shall indicate the median proportion of the actual real estate value of the units of assessment, or of the actual rental value of the places of business or premises, to which the entered values correspond. He shall also indicate the comparative factor of the roll, which is the inverse of the median proportion calculated in accordance with this paragraph.
The assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.
The municipal corporation may request the Minister to establish the median proportion and the factor for its roll, in the place of the assessor.
The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fifth paragraph; they are thenceforth deemed established by the Minister.
If the median proportion calculated by the assessor varies by over 2.5% from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.
The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph.
The Minister shall, in writing, communicate the proportion and the factor established under this section to the municipal corporation or municipality concerned.
The proportion and the factor must appear on the municipal or school real estate tax account or on the business tax account, as the case may be.
