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F-2.1 - Act respecting municipal taxation

Section 108
Disposition versions

Full text
108. (Repealed).
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33; 1991, c. 32, s. 49; 1994, c. 30, s. 21; 1997, c. 43, s. 262.
108. Except for a complaint relating to a unit of assessment or place of business whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the board shall sit in the territory of the local municipality whose roll is involved.
The chairman may group the territories of several local municipalities within a radius of 100 kilometres, for the purposes of this section, and designate that in which the board shall sit.
The board, with the consent of the complainant, may sit outside the limits fixed under the second paragraph.
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33; 1991, c. 32, s. 49; 1994, c. 30, s. 21.
108. Except for a complaint relating to a unit of assessment or place of business whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the board shall sit in the territory of the local municipality whose roll is involved.
The chairman of the section may group the territories of several local municipalities within a radius of 100 kilometres, for the purposes of this section, and designate that in which the board shall sit.
The board, with the consent of the complainant, may sit outside the limits fixed under the second paragraph.
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33; 1991, c. 32, s. 49.
108. Except for a complaint relating to a unit of assessment, a place of business or premises whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the board shall sit in the territory of the municipality where the immovable concerned is situated.
The chairman of the section may group several municipal corporations within a radius of one hundred kilometres, for the purposes of this section, and designate that in which the board shall sit.
The board, with the consent of the complainant, may sit outside the limits fixed under the second paragraph.
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33.
108. Except for a complaint relating to any assessment unit whose real estate value entered on the roll is $250 000 or over or to a place of business or premises whose rental value entered on the roll is $25 000 or over, the board shall sit in the territory of the municipal corporation where the immoveable concerned is situated.
The chairman of the section may group several municipal corporations within a radius of one hundred kilometres, for the purposes of this section, and designate that in which the board shall sit.
The board, with the consent of the complainant, may sit outside the limits fixed under the second paragraph.
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196.
108. For the hearing of a complaint relating to a real estate value of less than $250 000 or to a rental value of less than $25 000, the board shall sit in the territory of the municipal corporation where the immoveable concerned is situated.
The chairman of the section may group several municipal corporations within a radius of one hundred kilometres, for the purposes of this section, and designate that in which the board shall sit.
The board, with the consent of the complainant, may sit outside the limits fixed under the second paragraph.
1979, c. 72, s. 108; 1982, c. 2, s. 87.
108. For the hearing of any complaint relating to a real estate value of less than $150 000 or to a rental value of less than $25 000, the board shall sit in the territory of the municipal corporation where the immoveable in question is situated, outside normal working hours, except with the consent of the complainant.
However, when the complainant is represented by an attorney, the board is not required to sit outside regular working hours.
The chairman of the section may regroup several municipal corporations within a radius of twenty-five kilometres for the purposes of this section and decide in what corporation the board shall sit.
1979, c. 72, s. 108.
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