F-2.1 - Act respecting municipal taxation

Section 253.36 Disposition versions

1999-10-22

253.36. Any local municipality may, by by-law, provide for the granting of an abatement, in accordance with this subdivision, to limit the increase in the amount of a property tax payable for a fiscal year in respect of a unit of assessment in relation to the amount of the same tax payable for the preceding fiscal year in respect of the same unit, where the increase exceeds a certain percentage.

The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its property assessment roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not make such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies, except if the resolution applies only to the roll of rental values.

For the purposes of this subdivision, the word “roll” means the property assessment roll of the municipality.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 11; 1999, c. 40, s. 133.

1999-04-01

253.36. Any local municipality may, by by-law, provide for the granting of an abatement, in accordance with this subdivision, to limit the increase in the amount of a real estate tax payable for a fiscal year in respect of a unit of assessment in relation to the amount of the same tax payable for the preceding fiscal year in respect of the same unit, where the increase exceeds a certain percentage.

The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its real estate assessment roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not make such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies, except if the resolution applies only to the roll of rental values.

For the purposes of this subdivision, the word “roll” means the real estate assessment roll of the municipality.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 11.

1995-02-08

253.36. Any local municipality may, by by-law, provide for the granting of an abatement, in accordance with this division, to limit the increase in the amount of a real estate tax payable for a fiscal year in respect of a unit of assessment in relation to the amount of the same tax payable for the preceding fiscal year in respect of the same unit, where the increase exceeds a certain percentage.

The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its real estate assessment roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not make such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies.

For the purposes of this division, the word “roll” means the real estate assessment roll of the municipality.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

1994-06-17

253.36. Any local municipality may, by by-law, provide for an abatement applicable to the annual general real estate tax imposed for the first or second fiscal year to which its roll applies.

1994, c. 30, s. 78.