E-20.001 - Act respecting the exercise of certain municipal powers in certain urban agglomerations

Section 104.1 Disposition versions

2006-06-15

104.1. For the purpose of determining the fiscal potential of a related municipality whose territory is included in that of a metropolitan community, the values attributable to the immovables forming an industrial park in the territory of the municipality are excluded from the values whose total is used in the multiplication under subparagraph 2 of the first paragraph of section 261.5 of the Act, taking into account the second paragraph of that section, if applicable.

However, the exclusion does not apply in the case of an industrial park that, on the date on which the data used to determine the fiscal potential are taken into consideration, is outside the exclusive jurisdiction of the central municipality as the result of a by-law adopted under section 36.

Unless the exclusion under the first paragraph does not apply to any of the related municipalities whose territory is included in the urban agglomeration concerned, a special fiscal potential is determined for the central municipality by multiplying by 0.48 the total of the values excluded under the first paragraph in respect of one or more or all of the related municipalities, as the case may be.

If the fiscal potential constitutes the criterion of apportionment for certain expenditures of the metropolitan community, if the central municipality must assume an aliquot share of the apportioned expenditures and if the municipality has a special fiscal potential under the third paragraph, the community must make a distinction between

(1)  the regular aliquot share calculated on the basis of the regular fiscal potential of the central municipality, determined according to section 261.5 of the Act, taking into account the exclusion under the first paragraph, if applicable; and

(2)  the special aliquot share calculated on the basis of the special fiscal potential of the central municipality.

The expenditures related to the payment of the special aliquot share constitute urban agglomeration expenditures that must be financed by urban agglomeration revenues.

2006, c. 31, s. 64.