P-9.002, r. 5 - Regulation respecting payments made to local municipalities by the Minister of Culture, Communications and the Status of Women

Updated to 19 October 2012

This document has official status.

chapter P-9.002, r. 5

Regulation respecting payments made to local municipalities by the Minister of Culture, Communications and the Status of Women

Cultural Heritage Act

(chapter P-9.002, ss. 80, 81 and 241).

The former alphanumerical designation of this Regulation was: chapter B-4, r. 5.

O.C. 454-88; O.C. 1379-2000, s. 1; S.Q. 2011, c. 21, ss. 260 and 262.

1. For each immovable heritage property exempt from property tax pursuant to the first paragraph of section 241 of the Cultural Heritage Act (chapter P-9.002), a local municipality entitled to the amount prescribed in the second paragraph of section 241 of the Act shall forward a request for payment to that effect to the Minister of Culture, Communications and the Status of Women not later than 31 March each year.

O.C. 454-88, s. 1; O.C. 1379-2000, s. 2.

2. In the request for payment, the local municipality shall specify the total amount of property tax reductions granted for classified immovable heritage property or classified parts thereof entered on its property assessment roll, and for each such property or part thereof, shall furnish:

(1)  the street address, cadastral number and number on the roll and the owner’s name and address;

(2)  the property value entered on the roll;

(3)  the rate and the amount of the property tax imposed by the municipality in respect of the property or part thereof;

(4)  the property tax reduction rate and the amount of the reduction granted in respect of the property or part thereof by the Minister in accordance with the first paragraph of section 241 of the Act;

(5)  the amount of the property tax payable by the owner for the property or part thereof.

O.C. 454-88, s. 2; O.C. 1379-2000, s. 3.

3. Not later than 30 September of each year, a municipality entitled to the amount prescribed in section 241 of the Act, and which had forwarded a request for payment by the preceding 31 March at the latest, shall receive that amount from the Minister.

O.C. 454-88, s. 3; O.C. 1379-2000, s. 4.

4. If the effect of an alteration to the roll, or the preparation of a new roll to replace a roll that has been quashed or set aside, is to change the property value of a property or part thereof described in section 2, the Minister shall, in respect of the sum paid pursuant to section 3, pay an additional amount to the municipality, or shall deduct any amount collected in excess by a municipality from a subsequent payment, in proportion to the portion of the fiscal period of the municipality remaining at the time the alteration takes effect or the new roll comes into force.

O.C. 454-88, s. 4.

5. The additional amount or refund mentioned in section 4 shall be paid within 150 days from the date on which a request to that effect is received.

O.C. 454-88, s. 5.

6. (Omitted).

O.C. 454-88, s. 6.

REFERENCES

O.C. 454-88, 1988 G.O. 2, 1611

O.C. 1379-2000, 2000 G.O. 2, 5582

S.Q. 2011, c. 21, ss. 242, 258, 260 and 262