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C-27.1 - Municipal Code of Québec
Section 991
Disposition versions
991. Every local municipality may impose and levy annually, within the limits determined by this Code, by means of direct taxation on all the taxable property, or only on the taxable property belonging to those persons who, in the opinion of its council, are specially interested in any public work under the control of the municipality, or belonging to those who specially benefit by such work, all sums of money required for the construction and maintenance of such work.
The council of any local municipality may, by by-law, enact that in the future taxes provided for in the preceding paragraph shall be imposed every year by resolution; as from the coming into force of this by-law and until its repeal, these taxes shall be imposed every year by resolution.
991. Every local corporation may impose and levy annualy, within the limits determined by this Code, by means of direct taxation on all the taxable property, or only on the taxable property belonging to those persons who, in the opinion of its council, are specially interested in any public work under the control of the corporation, or belonging to those who specially benefit by such work, all sums of money required for the construction and maintenance of such work.
The council of any local corporation may, by by-law, enact that in the future taxes provided for in the preceding paragraph shall be imposed every year by resolution; as from the coming into force of this by-law and until its repeal, these taxes shall be imposed every year by resolution.
A county corporation has the same powers.
991. Every local corporation may impose and levy annualy, within the limits determined by this Code, by means of direct taxation on all the taxable property, or only on the taxable property belonging to those persons who, in the opinion of its council, are specially interested in any public work under the control of the corporation, or belonging to those who specially benefit by such work, all sums of money required for the construction and maintenance of such work.
The council of any local corporation may, by by-law, enact that in the future taxes provided for in the preceding paragraph shall be imposed every year by resolution; as from the coming into force of this by-law and until its repeal, these taxes shall be imposed every year by resolution.
A county corporation has the same powers.
A county corporation may, in the case of a territory not erected as a local municipality or of which the council is not organized, limit the imposition and levying of taxes to a part only of such territory.
