F-2.1, r. 6 - Regulation respecting the form or minimum content of various documents relative to municipal taxation

Section 2 Disposition versions

2012-09-01

2. Any notice of assessment relative to a unit of assessment or business establishment must contain the following information:

(1)  the name of the local municipality on whose roll the unit or establishment is entered;

(2)  the name of the municipal body responsible for the assessment that had the roll drawn up, if not the municipality;

(3)  the fiscal periods to which the roll applies;

(4)  the median proportion and the comparative factor of the roll established for the first fiscal period to which the roll applies;

(5)  (paragraph implicitly revoked);

(6)  the file number, entered on the roll, of the unit or establishment;

(7)  the address, entered on the roll, of the unit or establishment or, if the roll contains only the cadastral designation, all or part thereof;

(8)  the name and address, entered on the roll, of the person in whose name the unit or establishment is entered or, if there are more than one and if the clerk avails himself of the power provided for in the third paragraph of section 81 of the Act respecting municipal taxation (chapter F-2.1), the name and address, entered on the roll, of one of those persons, accompanied by an indication that the notice is intended for the person named and for the other persons, who may be designated collectively;

(9)  the value, entered on the roll, of the unit or establishment;

(10)  the standardized value of the unit or establishment, which is the product obtained by multiplying the value referred to in paragraph 9 by the factor referred to in paragraph 4;

(11)  the date at which market conditions were taken into account for the purpose of establishing the standardized value, namely. 1 July of the second fiscal period preceding the first fiscal period to which the roll applies;

(12)  the full municipal address of the place where an application for review form may be handed in, in respect of an entry or omission on the roll, and the full mailing address, if different, where such form may be sent;

(13)  the deadline for handing in or sending such form and, where applicable, the amount of money to be included with the form along with a reference to the by-law of the municipal body responsible for assessment under which the amount is determined.

M.O. 92-06-30, s. 2; M.O. 97-08-04, s. 4; M.O. 2001-10-17, s. 1.