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

Section 151.3 Disposition versions

2004-11-01

151.3. 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.

For each of the fiscal years 2005 and 2006, the city must impose the general property tax under section 244.29 of the Act respecting municipal taxation, with a rate specific to the category referred to in section 244.36 of that Act, and for that purpose comply with the rules provided for in the following paragraphs the effect of which, among other things, is to allow rates to be fixed that differ according to the sectors.

As regards a sector in which the general property tax was imposed for the fiscal year 2001 at such a specific rate, or a sector in which the surtax on vacant land was imposed for that fiscal year, the specific rate the city fixes in order to comply with the obligation imposed by the second paragraph must be equal to twice the basic rate fixed under section 244.38 of the Act respecting municipal taxation applicable to the sector.

As regards a sector in which the general property tax was not imposed for the fiscal year 2001 with a rate specific to the category referred to in section 244.36 of the Act respecting municipal taxation, and in which the surtax on vacant land was not imposed for that fiscal year:

(1)  notwithstanding section 244.49 of that Act, the maximum applicable in respect of the particular rate fixed under the second paragraph for the sector is equal to the result of the increase in the basic rate provided for in section 244.38 of that Act that is applicable for the sector, that increase resulting in the maximum being increased by equal annual segments, from 2002 to 2006, to twice that basic rate; and

(2)  (subparagraph repealed).

2001, c. 25, s. 286; 2001, c. 68, s. 131; 2004, c. 20, s. 60.

2002-01-01

151.3. 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.

For each of the fiscal years from 2002 to 2006, the city must impose the general property tax under section 244.29 of the Act respecting municipal taxation, with a rate specific to the category referred to in section 244.36 of that Act, or impose the surtax on vacant land, and for that purpose comply with the rules provided for in the following paragraphs the effect of which, among other things, is to allow rates to be fixed that differ according to the sectors.

As regards a sector in which the general property tax was imposed for the fiscal year 2001 with such a specific rate or a sector in which the surtax was imposed for that fiscal year, the city is required, for each of the fiscal years from 2002 to 2006, to impose that tax or surtax, subject to any provision of an Act or order determining the fiscal year until which the city may impose the surtax. If the city imposes the general property tax with such a specific rate, the rate it fixes for that sector must be equal to the maximum provided for in section 244.49 of the Act respecting municipal taxation; if the city imposes the surtax under subsection 3 of section 486 of the Cities and Towns Act (chapter C-19), the amount of the surtax for each immovable concerned in the sector must be equal to the maximum provided for in that subsection.

As regards a sector in which the general property tax was not imposed for the fiscal year 2001 with a rate specific to the category referred to in section 244.36 of the Act respecting municipal taxation, and in which the surtax on vacant land was not imposed for that fiscal year:

(1)  notwithstanding section 244.49 of that Act, the maximum applicable in respect of the particular rate fixed under the second paragraph for the sector is equal to the result of the increase in the basic rate provided for in section 244.38 of that Act that is applicable for the sector, that increase resulting in the maximum being increased by equal annual segments, from 2002 to 2006, to twice that basic rate; and

(2)  the amount of the surtax fixed in subsection 1 of section 486 of the Cities and Towns Act or, as the case may be, the maximum of that amount provided for in subsection 3 of that section is not applicable for the sector and is replaced by a maximum applicable in respect of the rate of surtax fixed under the second paragraph for the sector, that maximum being equal to the maximum that would be established under subparagraph 1 if the expression “basic rate” were to mean the general property tax rate, and if only the portion of the increased rate that corresponds to the increase were taken into consideration.

2001, c. 25, s. 286; 2001, c. 68, s. 131.