F-2.1 - Act respecting municipal taxation

Section 253.53 Disposition versions

2017-06-16

253.53. The municipality must, in the by-law passed under section 253.51, prescribe

(1)  the rules permitting the establishment of the amount, before the surcharge, of the tax payable in respect of the unit for the fiscal year for the purposes of which the by-law has effect and the amount of the tax payable in respect of the unit for the preceding fiscal year;

(2)  the rules allowing only the reduction in the amount of the tax that is due to the reduction in the taxable value of the unit resulting from changes in the real estate market reflected on the coming into force of the roll to be taken into consideration;

(3)  the rules permitting the application of the surcharge in respect of a unit that results from the combination of whole units;

(4)  the rules applicable in the case of an alteration to the taxable value of the unit, by reference to the date on which it takes effect;

(5)  the manner in which the surcharge is to be applied.

The municipality may, in the by-law, prescribe other rules relevant for the application of the surcharge. It may, in particular, specify that the surcharge applies only to the units of assessment belonging to

(1)  the group described in section 244.31; or

(2)  the group comprised of all the units of assessment not included in the group referred to in subparagraph 1.

For the purposes of the second paragraph, if a unit belongs to both groups, the surcharge applies only to the part of the tax associated with any category of the group referred to in the by-law.

1998, c. 43, s. 14; 2017, c. 13, s. 178.

1999-04-01

253.53. The municipality must, in the by-law passed under section 253.51, prescribe

(1)  the rules permitting the establishment of the amount, before the surcharge, of the tax payable in respect of the unit for the fiscal year for the purposes of which the by-law has effect and the amount of the tax payable in respect of the unit for the preceding fiscal year;

(2)  the rules allowing only the reduction in the amount of the tax that is due to the reduction in the taxable value of the unit resulting from changes in the real estate market reflected on the coming into force of the roll to be taken into consideration;

(3)  the rules permitting the application of the surcharge in respect of a unit that results from the combination of whole units;

(4)  the rules applicable in the case of an alteration to the taxable value of the unit, by reference to the date on which it takes effect;

(5)  the manner in which the surcharge is to be applied.

The municipality may, in the by-law, prescribe other rules relevant for the application of the surcharge.

1998, c. 43, s. 14.