F-2.1 - Act respecting municipal taxation

Section 205.1 Disposition versions

2004-11-01

205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 10, 11 and 19 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the general property tax rate if it is less than 0.006 or, if not, the greater of half that tax rate and 0.006.

The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the general property tax rate or 0.01.

The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 4 of section 204 or in respect of an immovable referred to in paragraph 5 of that section that is not a regional park, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed

(1)  in the case of an immovable referred to in paragraph 5 of section 204 and described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3;

(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 4 or 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232.

In the case where the municipality avails itself of the power provided for in section 244.29:

(1)  a reference to the general property tax rate, in the first two paragraphs of this section, is a reference to the basic rate provided for in section 244.38;

(2)  for the purpose of establishing the maximum amount applicable under subparagraph 2 of the third paragraph of this section, where the specific general property tax rate that would be applicable to the immovable, were it taxable, exceeds the basic rate provided for in section 244.38, any amounts that exceed what would be payable if the basic rate were applicable shall be excluded from the amounts derived from the tax.

1999, c. 31, s. 6; 2000, c. 54, s. 62; 2002, c. 77, s. 61; 2004, c. 20, s. 161.

2002-12-19

205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 10, 11 and 19 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the general property tax rate if it is less than 0.006 or, if not, the greater of half that tax rate and 0.006.

The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the general property tax rate or 0.01.

The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 4 of section 204 or in respect of an immovable referred to in paragraph 5 of that section that is not a regional park, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed

(1)  in the case of an immovable referred to in paragraph 5 of section 204 and described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3;

(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 4 or 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232 or the surtax or tax on non-residential immovables imposed under section 244.11 or 244.23.

In the case where the municipality avails itself of the power provided for in section 244.29:

(1)  a reference to the general property tax rate, in the first two paragraphs of this section, is a reference to the basic rate provided for in section 244.38;

(2)  for the purpose of establishing the maximum amount applicable under subparagraph 2 of the third paragraph of this section, where the specific general property tax rate that would be applicable to the immovable, were it taxable, exceeds the basic rate provided for in section 244.38, any amounts that exceed what would be payable if the basic rate were applicable shall be excluded from the amounts derived from the tax.

1999, c. 31, s. 6; 2000, c. 54, s. 62; 2002, c. 77, s. 61.

2000-12-20

205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 10 or 11 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the general property tax rate if it is less than 0.006 or, if not, the greater of half that tax rate and 0.006.

The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the general property tax rate or 0.01.

The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 4 of section 204 or in respect of an immovable referred to in paragraph 5 of that section that is not a regional park, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed

(1)  in the case of an immovable referred to in paragraph 5 of section 204 and described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3;

(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 4 or 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232 or the surtax or tax on non-residential immovables imposed under section 244.11 or 244.23.

In the case where the municipality avails itself of the power provided for in section 244.29:

(1)  a reference to the general property tax rate, in the first two paragraphs of this section, is a reference to the basic rate provided for in section 244.38;

(2)  for the purpose of establishing the maximum amount applicable under subparagraph 2 of the third paragraph of this section, where the specific general property tax rate that would be applicable to the immovable, were it taxable, exceeds the basic rate provided for in section 244.38, any amounts that exceed what would be payable if the basic rate were applicable shall be excluded from the amounts derived from the tax.

1999, c. 31, s. 6; 2000, c. 54, s. 62.

1999-06-19

205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in any of paragraphs 4, 10 and 11 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law ; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the rate of the general Property tax or $0.50 per $100 of assessment.

The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the rate of the general Property tax or $0.80 per $100 of assessment.

The amount of the compensation provided for in section 205, in respect of an immovable, other than a regional park, referred to in paragraph 5 of section 204, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed

(1)  in the case of an immovable described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3 ;

(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232 or the surtax or tax on non-residential immovables imposed under section 244.11 or 244.23.

1999, c. 31, s. 6.