F-2.1 - Act respecting municipal taxation

Section 186 Disposition versions

1991-06-20

186. (Repealed).

1979, c. 72, s. 186; 1982, c. 63, s. 211; 1988, c. 76, s. 56; 1991, c. 32, s. 92.

1988-12-23

186. The Communauté urbaine de Montréal shall cause its assessor to prepare, every three years and for three consecutive municipal fiscal years, the roll of rental values to be used for the purposes of the business tax of each municipal corporation forming part of it and having a place of business in its territory.The fiscal years are the same as those for which the real estate assessment roll of the corporation is made.

Section 185, with the exception of the second paragraph, applies in respect of the preparation of the roll of rental values of a municipal corporation forming part of the Communauté urbaine de Montréal intended to be used for the purposes of a tax, compensation or tariff other than the business tax. However, for the purposes of the first paragraph, the date 31 March is replaced by the date 1 January.

1979, c. 72, s. 186; 1982, c. 63, s. 211; 1988, c. 76, s. 56.

1982-12-18

186. In the case of the Communauté urbaine de Montréal, it shall cause its assessor to prepare, for each fiscal period of the municipal corporations forming part of it, the roll of rental values intended to be used for the purposes of the business tax of each such municipal corporation.

Section 185, with the exception of the second paragraph, applies in respect of the preparation of the roll of rental values of a municipal corporation forming part of the Communauté urbaine de Montréal intended to be used for the purposes of a tax, compensation or tariff other than the business tax. However, for the purposes of the first paragraph, the date 31 March is replaced by the date 1 January.

1979, c. 72, s. 186; 1982, c. 63, s. 211.

1979-12-21

186. In the case of the Communauté urbaine de Montréal, it shall cause its assessor to prepare, for each fiscal period of the municipal corporations forming part of it, the roll of rental values intended to be used for the purposes of the business tax of each such municipal corporation.

The first, third, fourth and fifth paragraphs of section 185 apply in respect of the preparation of the roll of rental values, intended to be used for the purposes of a tax, compensation or tariff other than the business tax, of a municipal corporation forming part of the Communauté urbaine de Montréal. However, for the purposes of the preceding paragraph, the date 31 March is replaced by the date 1 January.

1979, c. 72, s. 186.