In force: 2021-01-01
23. Before the beginning of the municipal fiscal year, the Minister sends to each local municipality a payment indication file containing the information needed to calculate the amount of the payment provided for in sections 36.0.13 and 36.0.14 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‑14). After receiving the payment indication file, the local municipality sends to the Minister, without delay, a tax file containing the information the Minister indicates, after the municipality has deducted the amount credited to any property tax and compensation account according to the prescribed instructions.
The Minister also sends to the municipal body responsible for assessment a list of the units of assessment forming part of a registered agricultural operation. The municipal body amends the property assessment roll only when the Minister informs it that a unit of assessment has ceased to form part of a registered agricultural operation.
The Minister may require a local municipality to correct any situation that is not consistent with the requirements of the technical instructions and to return a copy of the corrected files to the Minister.
At the Minister’s request, a local municipality must forward the original of any property tax and compensation invoice, whether paid or not, any notice of assessment and any notice of amendment to the property assessment roll that concerns a registered agricultural operation.
1154-2020O.C. 1154-2020, s. 23.