F-2.1 - Act respecting municipal taxation

Section 174 Disposition versions

2023-12-08

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in one of the cases provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  with regard to section 57.2, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment becomes or ceases to be subject to that section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(14.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 244.36.0.1, or, for the purposes of section 56.1, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152; 2019, c. 28, s. 137; 2020, c. 7, s. 40; 2020, c. 7, s. 13; 2023, c. 33, s. 55.

2021-01-01

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in one of the cases provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  (paragraph repealed);

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(14.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 244.36.0.1, or, for the purposes of section 56.1, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152; 2019, c. 28, s. 137; 2020, c. 7, s. 40; 2020, c. 7, s. 13.

2020-11-26

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in one of the cases provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  (paragraph repealed);

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152; 2019, c. 28, s. 137; 2020, c. 7, s. 40.

2020-01-10

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in one of the cases provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  (paragraph repealed);

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152; 2019, c. 28, s. 137.

2004-11-01

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  (paragraph repealed);

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152.

2002-06-14

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third or fourth paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228.

2000-12-20

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C‐1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under section 34, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third or fourth paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54.

1999-10-22

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under articles 3043 and 3045 of the Civil Code (Statutes of Québec, 1991, chapter 64);

(12.1)  to reflect a change in situation that, under section 34, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133.

1999-04-01

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code of Lower Canada;

(12.1)  to reflect a change in situation that, under section 34, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185.

1996-12-23

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code of Lower Canada;

(12.1)  to reflect a change in situation that, under section 34, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36.

1995-12-15

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his request for a correction ex officio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code of Lower Canada;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13.

1994-06-17

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his request for a correction ex officio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code of Lower Canada;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49.

1993-12-17

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his request for a correction ex officio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, that it becomes or ceases to be subject to the third paragraph of section 244.13 or that it becomes or ceases to be subject to the regulation under paragraph 10 of section 263 or changes category from among the categories prescribed by that regulation, or with respect to section 57.1, to insert an indication unduly omitted or strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6.

1993-06-18

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his request for a correction ex officio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, that it becomes or ceases to be subject to the third paragraph of section 244.13 or that it becomes or ceases to be subject to the regulation under paragraph 10 of section 263 or changes category from among the categories prescribed by that regulation, or with respect to section 57.1, to insert an indication unduly omitted or strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8.

1992-12-18

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his request for a correction ex officio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, that a unit subject to section 57.1 changes category under that section, or with respect to that section, to insert an indication unduly omitted or strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6.

1991-06-20

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his request for a correction ex officio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, that a unit subject to section 57.1 changes category under that section, or with respect to that section, to insert an indication unduly omitted or strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69 and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182 or as a result of the addition or withdrawal of separate premises;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included.

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81.

1988-12-23

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or vice versa; that an immoveable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immoveable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50.

1986-09-01

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in value of a unit of assessment as the result of fire or of the destruction, demolition or disappearance of an immoveable;

(7)  to give effect to a condition provided for in section 32;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or vice versa; that an immoveable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immoveable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error having no effect on the value or taxable value entered;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9.

1985-06-20

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in value of a unit of assessment as the result of fire or of the destruction, demolition or disappearance of an immoveable;

(7)  to give effect to a condition provided for in section 32;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or vice versa; that an immoveable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immoveable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error having no effect on the value or taxable value entered;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90.

1982-12-18

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in value of a unit of assessment as the result of fire or of the destruction, demolition or disappearance of an immoveable;

(7)  to give effect to a condition provided for in section 32;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or vice versa; that an immoveable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immoveable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error having no effect on the value or taxable value entered.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207.

1982-02-24

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in value of a unit of assessment as the result of fire or of the destruction, demolition or disappearance of an immoveable;

(7)  to give effect to a condition provided for in section 32;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or viceversa;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error having no effect on the value or taxable value entered.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91.

1980-12-19

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in value of a unit of assessment as the result of fire or of the destruction, demolition or disappearance of an immoveable;

(7)  to give effect to a condition provided for in section 32;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or viceversa;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new division, a redivision, an annulment, a correction, an addition or a cadastral grouping made under the Cadastre Act (chapter C-1) or under article 2174, 2174a or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes;

(16)  to correct a clerical error having no effect on the value or taxable value entered.

1979, c. 72, s. 174; 1980, c. 34, s. 24.

1979-12-21

174. The assessor shall alter the roll

(1)  to make it consistent with his request for a correction exofficio, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof;

(4)  to enter thereon an immoveable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immoveable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in value of a unit of assessment as the result of fire or of the destruction, demolition or disappearance of an immoveable;

(7)  to give effect to a condition provided for in section 32;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immoveable that is to be entered thereon, or that a property not entered on the roll has become such an immoveable;

(9)  to take account of the fact that an immoveable exempt from tax has ceased to be exempt, or viceversa;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new division, a redivision, an annulment, a correction, an addition or a cadastral grouping made under the Cadastre Act (chapter C-1) or under article 2174, 2174a or 2175 of the Civil Code;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced vacant land;

(14)  to take account of the fact that a farm is included in or excluded from an agricultural zone;

(15)  to make the necessary changes in the information required for the purposes of school taxes.

1979, c. 72, s. 174.