C-11.2 - Charter of Ville de Lévis

Section 102.3 Disposition versions

2004-11-01

102.3. The city may avail itself of the powers provided for in Division III.1 of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1) in respect of one sector without doing so in respect of another sector, or it may avail itself of such powers in a different manner according to the sectors.

Where under section 244.29 of the Act respecting municipal taxation, the city imposes the general property tax, for a fiscal year, with a rate specific to the category provided for in section 244.36 of that Act, and it is impossible to comply with both the limitation of the variation in the tax burden applicable under the provisions of subdivision 2 or 3 and the minimum and maximum provided for in section 244.49 of that Act, the city may, for that fiscal year, fix several such rates that differ according to the sectors and that comply with such minimum and maximum. In such a case, none of the rates is a rate referred to in the first paragraph of section 101.1 or subparagraph 1 of the second paragraph of that section.

The difference between a rate fixed under the second paragraph and the rate that would be fixed if the limitation of the variation in the tax burden were complied with may not exceed whatever is strictly necessary for compliance with the minimum or maximum referred to in that paragraph.

2001, c. 25, s. 463; 2001, c. 68, s. 203; 2004, c. 20, s. 33.

2002-01-01

102.3. The city may avail itself of the powers provided for in Division III.1 of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1) in respect of one sector without doing so in respect of another sector, or it may avail itself of such powers in a different manner according to the sectors.

Where under section 244.29 of the Act respecting municipal taxation, the city imposes the general property tax, for a fiscal year, with a rate specific to the category provided for in section 244.36 of that Act, and it is impossible to comply with both the limitation of the variation in the tax burden applicable under the provisions of subdivision 2 or 3 and the minimum and maximum provided for in section 244.49 of that Act, the city may, for that fiscal year, fix several such rates that differ according to the sectors and that comply with such minimum and maximum. In such a case, none of the rates is a rate referred to in the first paragraph of section 101.1 or subparagraph 1 of the second paragraph of that section.

Where the city imposes the surtax on vacant land, for a fiscal year, and it is impossible to comply with both the limitation of the variation in the tax burden applicable under the provisions of subdivision 2 or 3 and the minimum and maximum provided for in section 486 of the Cities and Towns Act (chapter C-19), the city may, for that fiscal year, fix several rates of the surtax that differ according to the sectors and that comply with such minimum and maximum. In such a case, none of the rates is a rate referred to in the first paragraph of section 101.1 or subparagraph 1 of the second paragraph of that section as a result of the correspondence rules adopted under the third paragraph of section 101.5.

The difference between a rate fixed under the second or third paragraph and the rate that would be fixed if the limitation of the variation in the tax burden were complied with may not exceed whatever is strictly necessary for compliance with the minimum or maximum referred to in that paragraph.

2001, c. 25, s. 463; 2001, c. 68, s. 203.