C-11.4 - Charter of Ville de Montréal, metropolis of Québec

Section 151.4.1 Disposition versions

2004-11-01

151.4.1. (Repealed).

2001, c. 68, s. 132; 2004, c. 20, s. 61.

2001-12-20

151.4.1. For a fiscal year prior to the fiscal year in which the first property assessment roll drawn up specifically for the city comes into force, the city may avail itself of the power provided for in section 244.29 of the Act respecting municipal taxation (chapter F-2.1) to impose the general property tax with a rate specific to the category provided for in section 244.35 of that Act, if it does not do so for the whole of its territory, separately for any of the sectors in which that tax was imposed with such a rate for the fiscal year 2001.

In such a case,

(1)  the only other specific rate of the general property tax that may be fixed separately for the sector is the basic rate provided for in section 244.38 of the Act respecting municipal taxation;

(2)  notwithstanding section 151.4, the coefficient referred to in section 244.47 of the Act respecting municipal taxation is the coefficient established for the fiscal year 2001 in respect of the municipality referred to in section 5 whose territory constitutes the sector.

2001, c. 68, s. 132.