Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 88
Disposition versions

Full text
88. If the urban agglomeration council levies a tax based on property value or rental value, the values used as the basis for the calculation of the amount of the tax are the values that are entered on the urban agglomeration property or rental roll. Any reference to the property assessment roll or the rental roll of the municipality, as the case may be, in any provision relating to the tax so levied by the urban agglomeration council, is deemed to be a reference to the urban agglomeration property or rental roll.
The same applies to any compensation in lieu of a tax provided for in section 210, 254 or 257 of the Act.
The same also applies to any compensation provided for in section 205 of the Act.
The first three paragraphs apply subject to the power of the urban agglomeration council under section 106 to take advantage of the averaging of the variation in the taxable values resulting from the coming into force of the roll.
2004, c. 29, s. 88; 2006, c. 31, s. 60.
88. If the urban agglomeration council levies a tax based on property value or rental value, the values used as the basis for the calculation of the amount of the tax are the values that are considered, under section 82, to be entered on the urban agglomeration property or rental roll. Any reference to the property assessment roll or the rental roll of the municipality, as the case may be, in any provision relating to the tax so levied by the urban agglomeration council, is deemed to be a reference to the urban agglomeration property or rental roll.
The same applies to any compensation in lieu of a tax provided for in section 210, 254 or 257 of the Act.
The same also applies to any compensation provided for in section 205 of the Act.
The first three paragraphs apply subject to the power of the urban agglomeration council under section 106 to take advantage of the averaging of the variation in the taxable values resulting from the coming into force of the roll.
2004, c. 29, s. 88.
© Gouvernement du Québec