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F-2.1 - Act respecting municipal taxation
Section 244.29
Disposition versions
244.29. Every local municipality may, in accordance with the provisions of this division, fix for a fiscal year several general property tax rates according to the categories to which the units of assessment belong.
244.29. Every local municipality may, in accordance with the provisions of this division, fix for a fiscal year several general property tax rates according to the categories to which the units of assessment belong.
However, no municipality shall, for the same fiscal year, fix both
(1) a general property tax rate specific to the category of non-residential immovables described in section 244.33 and impose the surtax or the tax provided for in section 244.11 or 244.23;
(2) a general property tax rate specific to the category of serviced vacant land described in section 244.36 and impose the surtax provided for in section 486 of the Cities and Towns Act (chapter C‐19) or article 990 of the Municipal Code of Québec (chapter C‐27.1).
