F-2.1 - Act respecting municipal taxation

Section 244.16 Disposition versions

2004-11-01

244.16. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 10; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

1999-10-22

244.16. Any municipality which has availed itself of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, rules for the calculation of an abatement.

These rules must take into account, in particular,

(1)  the rate of the surtax or, as the case may be, of the part thereof which applies;

(2)  the basis of imposition of the surtax;

(3)  the percentage entered in respect of the separate vacant premises, where applicable, on the schedule to the property assessment roll provided for in section 69;

(4)  the part of the fiscal year during which the vacancy exists;

(5)  where applicable, any regulatory provision adopted pursuant to the second paragraph of section 244.15.

The rules for the calculation of an abatement may provide that the amount of the surtax which may be attributed to a vacant unit or separate premises for the period when vacancy is taken into consideration be compensated, either completely or partially, by the amount of the abatement.

1991, c. 32, s. 128; 1992, c. 53, s. 10; 1999, c. 40, s. 133.

1992-12-18

244.16. Any municipality which has availed itself of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, rules for the calculation of an abatement.

These rules must take into account, in particular,

(1)  the rate of the surtax or, as the case may be, of the part thereof which applies;

(2)  the basis of imposition of the surtax;

(3)  the percentage entered in respect of the separate vacant premises, where applicable, on the schedule to the real estate assessment roll provided for in section 69;

(4)  the part of the fiscal year during which the vacancy exists;

(5)  where applicable, any regulatory provision adopted pursuant to the second paragraph of section 244.15.

The rules for the calculation of an abatement may provide that the amount of the surtax which may be attributed to a vacant unit or separate premises for the period when vacancy is taken into consideration be compensated, either completely or partially, by the amount of the abatement.

1991, c. 32, s. 128; 1992, c. 53, s. 10.

1991-06-20

244.16. Any municipality which has availed itself of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, rules for the calculation of an abatement.

These rules must take into account, in particular,

(1)  the rate of the surtax or, as the case may be, of the part thereof which applies;

(2)  the basis of imposition of the surtax;

(3)  the percentage entered in respect of the separate vacant premises, where applicable, on the schedule to the real estate assessment roll provided for in section 69;

(4)  the part of the fiscal year during which the vacancy exists;

(5)  the fixed minimum percentage of vacancy, if any, for which the debtor of the surtax is entitled to an abatement.

1991, c. 32, s. 128.