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F-2.1 - Act respecting municipal taxation
Section 244.11
Disposition versions
244.11. (Repealed).
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its property assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2).
However, a unit of assessment is not subject to the surtax if it consists only of an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it consists only of vacant land, a body of water or both.
A unit of assessment constituting only a dependency of a wholly-residential unit not subject to the first paragraph and a unit constituted only of the road bed of a railway to which section 47 applies are not subject to the surtax.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment not subject to the second or third paragraph which includes both non-residential or residential immovables subject to the first paragraph and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation is subject to the surtax.
No municipality shall, for any one fiscal year, impose the surtax provided for in this section and, either impose the tax provided for in section 244.23 or fix, under section 244.29, a general property tax rate that is specific to the category of non-residential immovables provided for in section 244.33.
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its property assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the surtax if it consists only of an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it consists only of vacant land, a body of water or both.
A unit of assessment constituting only a dependency of a wholly-residential unit not subject to the first paragraph and a unit constituted only of the road bed of a railway to which section 47 applies are not subject to the surtax.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment not subject to the second or third paragraph which includes both non-residential or residential immovables subject to the first paragraph and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation is subject to the surtax.
No municipality shall, for any one fiscal year, impose the surtax provided for in this section and, either impose the tax provided for in section 244.23 or fix, under section 244.29, a general property tax rate that is specific to the category of non-residential immovables provided for in section 244.33.
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its property assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the surtax if it consists only of an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it consists only of vacant land, a body of water or both.
A unit of assessment constituting only a dependency of a wholly-residential unit not subject to the first paragraph and a unit constituted only of the road bed of a railway to which section 47 applies are not subject to the surtax.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment not subject to the second or third paragraph which includes both non-residential or residential immovables subject to the first paragraph and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation is subject to the surtax.
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its real estate assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the surtax if it consists only of an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it consists only of vacant land, a body of water or both.
A unit of assessment constituting only a dependency of a wholly-residential unit not subject to the first paragraph and a unit constituted only of the road bed of a railway to which section 47 applies are not subject to the surtax.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment not subject to the second or third paragraph which includes both non-residential or residential immovables subject to the first paragraph and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation is subject to the surtax.
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its real estate assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the surtax if it is an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for which a certificate was issued under section 220.2 of this Act, or if it is vacant land or a body of water.
A unit of assessment is not subject to the surtax if it is a dependency of a residential unit not referred to in the first paragraph or of a unit that is referred to in the second paragraph, nor if it is solely the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the surtax if it includes both non-residential or residential immovables referred to in the first paragraph and residential immovables not referred to therein or farm immovables within the meaning of the second paragraph of section 61.
244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its real estate assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the surtax if it is an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for which a certificate was issued under section 220.2 of this Act, or if it is vacant land or a body of water.
A unit of assessment is not subject to the surtax if it is a dependency of a residential unit not referred to in the first paragraph or of a unit that is referred to in the second paragraph.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the surtax if it includes both non-residential or residential immovables referred to in the first paragraph and residential immovables not referred to therein or farm immovables within the meaning of the second paragraph of section 61.
