E-16 - Real Estate Assessment Act

Section 7 Disposition versions

1979-06-22

7. (1)  Wherever the law provides that the taxable value of an immoveable shall not exceed a given unitary amount, or that an immoveable shall not be taxed in relation to its full actual value, or that it is exempt from real estate taxes, the roll, in addition to complying with section 8, must also mention the taxable value of the immoveable or the fact that it is exempt, as the case may be. Every particular entered pursuant to this paragraph must be accompanied with a reference to its legislative source; the omission of such reference shall not, however, entail the nullity of the entry.

The roll must also contain all the information necessary for the purposes of school assessment and, in the case of the roll of a village or rural corporation, the information required for the election of the members of the council.

The roll must also indicate any immoveable that may be subject to the surtax on serviced vacant land provided for by section 486 of the Cities and Towns Act or by article 696b of the Municipal Code, if the municipal corporation adopts a resolution to that effect not later than 31 March preceding the coming into force of the roll; in that case, the municipal corporation shall transmit such resolution without delay to the municipality having jurisdiction in the matter of real estate assessment in respect of that municipal corporation; such resolution shall be transmitted to the assessor within fifteen days after its adoption or of its receipt by the municipality, as the case may be; the assessor may make the relevant entries even if the resolution has been adopted or transmitted after the expiry of the fixed delay.

When several buildings erected on several adjoining lands owned by the same owner constitute but one operation, such lands and buildings may be assessed as one whole except if such immoveables are owned by a railway company.

(2)   Subject to subsection 1, the Minister shall prescribe, by regulation, the form and content of the roll as well as the administrative process and the forms necessary for the making and keeping up to date of the roll. Such a regulation shall affect only the annual roll.

1971, c. 50, s. 7; 1972, c. 46, s. 3; 1972, c. 6, s. 71; 1973, c. 31, s. 3; 1975, c. 68, s. 6; 1978, c. 59, s. 2; 1979, c. 22, s. 64.

The replacement of subsection 2 of section 7 of this act by section 2 of chapter 59 of the Statutes of 1978 has effect from 11 March 1977. (1978, c. 59, s. 23).

The insertion of a paragraph after the second paragraph of subsection 1 of section 7 of this act by section 2 of chapter 59 of the statutes of 1978 has effect with regard to the assessment roll made or revised, as the case may be, for every fiscal year of a municipal corporation from the fiscal year commencing in 1979. (1978, c. 59, s. 22).

Notwithstanding the third paragraph of subsection 1 of section 7 of this act enacted by paragraph a of section 2 of chapter 59 of the statutes of 1978, the roll made or revised for the fiscal year commencing in 1979 must indicate every immoveable which may be subject to the surtax on serviced vacant land if the resolution to that effect is adopted and transmitted to the assessor before 1 August 1979. (1978, c. 59, s. 22; 1979, c. 7, s. 1, s. 4).

1978-12-22

7. (1)  Wherever the law provides that the taxable value of an immoveable shall not exceed a given unitary amount, or that an immoveable shall not be taxed in relation to its full actual value, or that it is exempt from real estate taxes, the roll, in addition to complying with section 8, must also mention the taxable value of the immoveable or the fact that it is exempt, as the case may be. Every particular entered pursuant to this paragraph must be accompanied with a reference to its legislative source; the omission of such reference shall not, however, entail the nullity of the entry.

The roll must also contain all the information necessary for the purposes of school assessment and, in the case of the roll of a village or rural corporation, the information required for the election of the members of the council.

The roll must also indicate any building that may be subject to the surtax on serviced vacant land provided for by section 486 of the Cities and Towns Act or by article 696b of the Municipal Code, if the municipal corporation adopts a resolution to that effect not later than 31 March, or not later than 31 July in the case of Montréal and Québec, preceding the coming into force of the said roll; in that case, the municipal corporation shall transmit such resolution without delay to the municipality having jurisdiction in the matter of real estate assessment in respect of that municipal corporation; such resolution shall be transmitted to the assessor within fifteen days after its adoption or of its receipt by the municipality, as the case may be; the assessor may make the relevant entries even if the resolution has been adopted or transmitted after the expiry of the fixed delay.

When several buildings erected on several adjoining lands owned by the same owner constitute but one operation, such lands and buildings may be assessed as one whole except if such immoveables are owned by a railway company.

(2)   Subject to subsection 1, the Minister shall prescribe, by regulation, the form and content of the roll as well as the administrative process and the forms necessary for the making and keeping up to date of the roll. Such a regulation shall affect only the annual roll.

1971, c. 50, s. 7; 1972, c. 46, s. 3; 1972, c. 6, s. 71; 1973, c. 31, s. 3; 1975, c. 68, s. 6; 1978, c. 59, s. 2.

The replacement of subsection 2 of section 7 of this act by section 2 of chapter 59 of the Statutes of 1978 has effect from 11 March 1977. (1978, c. 59, s. 23).

The insertion of a paragraph after the second paragraph of subsection 1 of section 7 of this act by section 2 of chapter 59 of the statutes of 1978 has effect with regard to the assessment roll made or revised, as the case may be, for every fiscal year of a municipal corporation from the fiscal year commencing in 1979. (1978, c. 59, s. 22).

Notwithstanding the third paragraph of subsection 1 of section 7 of this act enacted by paragraph a of section 2 of chapter 59 of the statutes of 1978, the roll made or revised for the fiscal year commencing in 1979 must indicate every immoveable which may be subject to the surtax on serviced vacant land if the resolution to that effect is adopted and transmitted to the assessor before 1 August 1979. (1978, c. 59, s. 22; 1979, c. 7, s. 1, s. 4).

1977-12-31

7. (1)  Wherever the law provides that the taxable value of an immoveable shall not exceed a given unitary amount, or that an immoveable shall not be taxed in relation to its full actual value, or that it is exempt from real estate taxes, the roll, in addition to complying with section 8, must also mention the taxable value of the immoveable or the fact that it is exempt, as the case may be. Every particular entered pursuant to this paragraph must be accompanied with a reference to its legislative source; the omission of such reference shall not, however, entail the nullity of the entry.

The roll must also contain all the information necessary for the purposes of school assessment and, in the case of the roll of a village or rural corporation, the information required for the election of the members of the council.

When several buildings erected on several adjoining lands owned by the same owner constitute but one operation, such lands and buildings may be assessed as one whole except if such immoveables are owned by a railway company.

(2)  Subject to subsection 1, the Minister shall prescribe, by regulation, the form and content of the roll as well as the administrative process and the forms necessary for the making and keeping up to date of the roll. Such a regulation shall affect only the annual roll, from such time as the municipal corporation is concerned by an order made pursuant to paragraph a of section 105.

1971, c. 50, s. 7; 1972, c. 46, s. 3; 1972, c. 6, s. 71; 1973, c. 31, s. 3; 1975, c. 68, s. 6.