F-2.1 - Act respecting municipal taxation

Section 578 Disposition versions

1991-06-20

578. (Repealed).

1979, c. 72, s. 578; 1986, c. 34, s. 25; 1990, c. 85, s. 114; 1991, c. 29, s. 27; 1991, c. 32, s. 158.

1991-01-01

578. For the purposes of sections 129 of the Act respecting the Communauté urbaine de Québec, 220 of the Act respecting the Communauté urbaine de Montréal and 193 of the Act respecting the Communauté urbaine de l’Outaouais, amended or replaced by sections 403, 420 and 438, respectively, when a municipal corporation that is a member of the community has no roll of rental values, the fiscal potential of that municipal corporation is equal to the sum of the amounts computed in accordance with subparagraphs 1 and 2:

(1)  the amount computed under subparagraph 1 of the third paragraph of section 129 above mentioned, subparagraph 1 of the third paragraph of section 220 above mentioned, or subparagraph 1 of the second paragraph of section 193 above mentioned; and

(2)  the amount obtained by multiplying by the factor established by the Minister for the roll of the municipal corporation under section 264 and by the median proportion determined as for each municipal corporation in the community that has a roll of rental values.

For the purposes of subparagraph 2 of the first paragraph,

(1)  “VL” means the aggregate of rental values of the place of business situated in the territory of a municipal corporation to which section 232 applies;

(2)  “VF” means the aggregate of the taxable real estate values of the municipal corporation contemplated in subparagraph 1, less the units of assessment destined entirely for residential purposes, constituted of vacant land or of a farm;

(3)  “C” means the municipal corporation to which this section applies.

1979, c. 72, s. 578; 1986, c. 34, s. 25; 1990, c. 85, s. 114.

1986-09-01

578. For the purposes of sections 129 of the Act respecting the Communauté urbaine de Québec, 220 of the Act respecting the Communauté urbaine de Montréal and 193 of the Act respecting the Communauté régionale de l’Outaouais, amended or replaced by sections 403, 420 and 438, respectively, when a municipal corporation that is a member of the community has no roll of rental values, the fiscal potential of that municipal corporation is equal to the sum of the amounts computed in accordance with subparagraphs 1 and 2:

(1)  the amount computed under subparagraph 1 of the third paragraph of section 129 above mentioned, subparagraph 1 of the third paragraph of section 220 above mentioned, or subparagraph 1 of the second paragraph of section 193 above mentioned; and

(2)  the amount obtained by multiplying by the factor established by the Minister for the roll of the municipal corporation under section 264 and by the median proportion determined as for each municipal corporation in the community that has a roll of rental values.

For the purposes of subparagraph 2 of the first paragraph,

(1)  “VL” means the aggregate of rental values of the place of business situated in the territory of a municipal corporation to which section 232 applies;

(2)  “VF” means the aggregate of the taxable real estate values of the municipal corporation contemplated in subparagraph 1, less the units of assessment destined entirely for residential purposes, constituted of vacant land or of a farm;

(3)  “C” means the municipal corporation to which this section applies.

1979, c. 72, s. 578; 1986, c. 34, s. 25.

1979-12-21

578. For the purposes of sections 129 of the Act respecting the Communauté urbaine de Québec, 220 of the Act respecting the Communauté urbaine de Montréal and 193 of the Act respecting the Communauté régionale de l’Outaouais, amended or replaced by sections 403, 420 and 438, respectively, when a municipal corporation that is a member of the community has no roll of rental values, the fiscal potential of that municipal corporation is equal to the sum of the amounts computed in accordance with subparagraphs 1 and 2:

(1)  the amount computed under subparagraph 1 of the third paragraph of section 129 above mentioned, subparagraph 1 of the third paragraph of section 220 above mentioned, or subparagraph 1 of the second paragraph of section 193 above mentioned; and

(2)  the amount obtained by multiplying by the factor established by the Minister for the roll of the municipal corporation under section 264 and by the median proportion determined as for each municipal corporation in the community that has a roll of rental values.

For the purposes of subparagraph 2 of the first paragraph,

1979, c. 72, s. 578.