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

Section 5 Disposition versions

2012-09-01

5. In addition to the information provided for in sections 2 to 4, the notice of assessment relative to a unit of assessment must contain the following information, depending on what is entered on the roll:

(1)  the value and area of the land comprised in the unit;

(2)  the value of the single building or of the group of buildings comprised in the unit;

(3)  either an indication as to whether or not the value referred to in paragraph 9 of section 2 or in paragraph 1 or 2 of this section are entirely taxable or non-taxable, or the amounts corresponding to the taxable part and the non-taxable part of that value;

(4)  a reference to the legislative provision under which the value or part thereof is non-taxable;

(5)  a reference to the legislative provision under which the real estate taxes or the sums in lieu thereof must be paid on the basis of the non-taxable value;

(6)  an indication that the unit is an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(7)  an indication that the unit referred to in paragraph 6 is comprised in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1);

(8)  (paragraph revoked);

(9)  the information required by section 61 of the Act respecting municipal taxation (chapter F-2.1), where any information provided for in section 2 of this Regulation and in paragraphs 1 to 7 of this section must be indicated separately on the roll in respect of part of the unit;

(9.1)  the value of the land forming part of an agricultural operation referred to in paragraph 6 and comprised in an agricultural zone referred to in paragraph 7, as well as the value of the single building or of the group of buildings forming part of the operation and comprised in the zone, where only a part of the unit is an agricultural operation or where only a part of the operation is comprised in such a zone;

(10)  (paragraph implicitly revoked);

(11)  (paragraph implicitly revoked);

(12)  (paragraph implicitly revoked);

(13)  (paragraph implicitly revoked);

(14)  (paragraph implicitly revoked);

(15)  an indication that the unit belongs to the group described in section 244.31 of the Act or to any other category among those provided for in sections 244.34 to 244.36 of the Act;

(16)  the number of each class among those listed in sections 244.32 and 244.54 of the Act of which the unit forms part;

(17)  an indication that the unit is referred to in section 244.51 of the Act;

(18)  an indication that the unit is referred to in section 244.52 of the Act as well as the information required under section 61 of the Act if the role must indicate the information separately in respect of part of the unit.

M.O. 92-06-30, s. 5; M.O. 95-08-18, s. 1; M.O. 96-06-06, s. 1; M.O. 97-08-04, s. 5; M.O. 99-10-05, s. 1; M.O. 2001-10-17, s. 3.