F-2.1 - Act respecting municipal taxation

Section 14.2 Disposition versions

2021-11-05

14.2. Despite sections 14 and 14.1, the Minister may extend the period of application of the roll in force or of the next roll of one or more local municipalities in respect of which a single municipal body responsible for assessment has jurisdiction.

The Minister may exercise the power provided for in the first paragraph following a request, with reasons, made by the body if the latter shows the Minister that the work overload inherent in the simultaneous preparation of a certain number of rolls so warrants.

The request must be accompanied by the agreement of every local municipality concerned and must be the subject of a public notice. The notice must also indicate that any person may submit his objection to the request in writing to the Minister within 30 days after its publication and must indicate the place where the objection is to be addressed. The body shall transmit a copy of the notice to the Minister as soon as possible after its publication, with proof of its date of publication.

The Minister shall notify the body in writing of every objection received within the prescribed time.

If the Minister’s decision is affirmative, the Minister shall publish a notice of it in the Gazette officielle du Québec. The last fiscal year of the new period of application of the roll is then deemed to be the third fiscal year of application of the roll.

The power provided for in this section applies subject to section 81 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001).

2021, c. 31, s. 114.