F-2.1 - Act respecting municipal taxation

Section 14.1 Disposition versions

1999-10-22

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the property assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of a commercial development association, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the property assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be considered to be a business establishment and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

1991, c. 32, s. 9; 1992, c. 53, s. 1; 1993, c. 43, s. 1; 1999, c. 31, s. 2; 1999, c. 40, a. 133.

1999-06-19

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of a commercial development association, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be deemed to be a place of business and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

1991, c. 32, s. 9; 1992, c. 53, s. 1; 1993, c. 43, s. 1; 1999, c. 31, s. 2.

1993-06-18

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of an initiatives and development association for commercial districts, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be deemed to be a place of business and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

1991, c. 32, s. 9; 1992, c. 53, s. 1; 1993, c. 43, s. 1.

1992-12-18

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of an initiatives and development association for commercial districts, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be deemed to be a place of business and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

Section 264 does not apply to a roll of rental values drawn up for the purposes of the imposition of an assessment on the members of an initiatives and development association for commercial districts; the median proportion and comparative factor of such a roll are deemed to be 100 % and 1, respectively.

1991, c. 32, s. 9; 1992, c. 53, s. 1.

1991-06-20

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation or a tariff, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation or the tariff referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be deemed to be a place of business and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

1991, c. 32, s. 9.