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

Section 108 Disposition versions

2006-06-15

108. If the urban agglomeration council exercises the power under section 253.54 of the Act as regards the transitional diversification of the rates of certain property taxes, Division IV.5 of Chapter XVIII of the Act applies with the necessary modifications and, in particular, the following modifications:

(1)  the property assessment roll concerned is the urban agglomeration property roll;

(2)  (subparagraph repealed);

(3)  the property taxes concerned are solely the property taxes imposed by the urban agglomeration council; and

(4)  the rules prescribed in section 253.54.1 of the Act apply only if the urban agglomeration council exercises the power under section 244.29 of the Act and only the specific rates of the general property tax that are set by that council are taken into consideration.

Consequently, if the regular council of the central municipality exercises the power under section 253.54 of the Act, the property taxes concerned are solely those imposed by that council and the rules prescribed in section 253.54.1 of the Act apply only if that council exercises the power under section 244.29 of the Act, in which case only the specific rates of the general property tax set by that council are taken into consideration.

The rules prescribed in sections 96 and 100 to 103 apply for the purpose of adapting the provisions to which section 253.59 of the Act refers.

2004, c. 29, s. 108; 2006, c. 31, s. 67.

2004-12-17

108. If the urban agglomeration council exercises the power under section 253.54 of the Act as regards the transitional diversification of the rates of certain property taxes, Division IV.5 of Chapter XVIII of the Act applies with the necessary modifications and, in particular, the following modifications:

(1)  the property assessment roll concerned is the urban agglomeration property roll;

(2)  the value resulting from the adjustment under the second paragraph of section 82 is deemed to be entered on the roll, even following an alteration to the roll;

(3)  the property taxes concerned are solely the property taxes imposed by the urban agglomeration council; and

(4)  the rules prescribed in section 253.54.1 of the Act apply only if the urban agglomeration council exercises the power under section 244.29 of the Act and only the specific rates of the general property tax that are set by that council are taken into consideration.

Consequently, if the regular council of the central municipality exercises the power under section 253.54 of the Act, the property taxes concerned are solely those imposed by that council and the rules prescribed in section 253.54.1 of the Act apply only if that council exercises the power under section 244.29 of the Act, in which case only the specific rates of the general property tax set by that council are taken into consideration.

The rules prescribed in sections 96 and 100 to 103 apply for the purpose of adapting the provisions to which section 253.59 of the Act refers.

2004, c. 29, s. 108.