F-2.1 - Act respecting municipal taxation

Section 507 Disposition versions

1986-09-01

507. The provisions of this Act relating to the assessment roll apply to a roll preceding the first new roll of a municipal corporation, except for sections 33, 34 and 62. For the purposes of the application of this Act or a regulation to that preceding roll, the words “unit of assessment” mean the aggregate of the immovables grouped under the same entry on the roll.

The regulation made under paragraph 1 of section 263 does not apply to a roll preceding the first new roll of a municipal corporation.

1979, c. 72, s. 507; 1980, c. 34, s. 51; 1983, c. 57, s. 128; 1985, c. 27, s. 105; 1986, c. 34, s. 24.

1985-06-20

507. The provisions of this Act relating to the assessment roll apply to a roll preceding the first new roll of a municipal corporation, except for sections 33, 34 and 62. For the purposes of the application of this Act or a regulation to that preceding roll, the words “unit of assessment” mean the aggregate of the immovables grouped under the same entry on the roll.

The regulation made under paragraph 1 of section 263 does not apply to a roll preceding the first new roll of a municipal corporation, but the assessor must, in preparing that previous roll, establish neighbouring units in conformity with the procedure prescribed in that regulation, for the purposes of the assessment of the immovables contemplated in sections 47 to 54, where such in the case.

1979, c. 72, s. 507; 1980, c. 34, s. 51; 1983, c. 57, s. 128; 1985, c. 27, s. 105.

1983-12-22

507. The provisions of this Act relating to the assessment roll apply to a roll preceding the first new roll of a municipal corporation, except for sections 33, 34 and 62. For the purposes of the application of this Act or a regulation to that preceding roll, the words “unit of assessment” mean the aggregate of the immovables grouped under the same entry on the roll.

The regulations made under paragraph 1 of section 263 do not apply to a roll preceding the first new roll of a municipal corporation, but the assessor must, in preparing that previous roll

(1)  establish neighbouring units in conformity with the procedure prescribed in that regulation, for the purposes of the assessment of the immovables contemplated in sections 47 to 54, as the case may be, and

(2)  comply with the rules prescribed in the regulation respecting acts requiring a mandate of the municipality.

1979, c. 72, s. 507; 1980, c. 34, s. 51; 1983, c. 57, s. 128.

1980-12-19

507. Any assessment roll other than an annual roll, in force on 21 December 1979, must be revised for each fiscal period of the municipal corporation prior to the fiscal period for which its first annual assessment roll is prepared.

The provisions of this act relating to the assessment roll apply to each annual revision of the roll contemplated in the first paragraph, except section 33, section 34, section 46, section 62, and section 175 to the sole extent that it refers to section 46. For the purposes of the application of this act or a regulation to an annual revision of the roll contemplated in the first paragraph, the words “unit of assessment” mean the aggregate of the immoveables that are grouped under the same entry on the roll.

The regulation made under paragraph 1 of section 263 does not apply to the annual revision of a roll contemplated in the first paragraph, but the assessor must, in preparing that revision, establish neighbouring units in conformity with the procedure prescribed in that regulation, for the purposes of the assessment of the immoveables contemplated in sections 47 to 54, if necessary.

1979, c. 72, s. 507; 1980, c. 34, s. 51.

1979-12-21

507. Any assessment roll other than an annual roll, in force on 21 December 1979, must be revised for each fiscal period of the municipal corporation prior to the fiscal period for which its first annual assessment roll is prepared.

The provisions of this act relating to the assessment roll apply to each annual revision of the roll contemplated in the first paragraph, except section 46, section 62, and section 175 to the sole extent that it refers to section 46.

The regulation made under paragraph 1 of section 263 does not apply to the annual revision of a roll contemplated in the first paragraph, but the assessor must, in preparing that revision, establish neighbouring units in conformity with the procedure prescribed in that regulation, for the purposes of the assessment of the immoveables contemplated in sections 47 to 54, if necessary.

1979, c. 72, s. 507.