F-2.1 - Act respecting municipal taxation

Section 244.52 Disposition versions

2007-01-01

244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20% of that rate and at 80% of the basic rate.

Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, section 244.56, the second paragraph of section 261.5 and the first paragraph of section 261.5.17 do not apply in respect of the unit.

2000, c. 54, s. 82; 2001, c. 25, s. 126; 2004, c. 20, s. 177; 2006, c. 31, s. 89.

2004-11-01

244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20 % of that rate and at 80 % of the basic rate.

Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, sections 244.42 and 244.56 and the second paragraph of section 261.5 do not apply in respect of the unit.

2000, c. 54, s. 82; 2001, c. 25, s. 126; 2004, c. 20, s. 177.

2001-06-21

244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20 % of that rate and at 80 % of the basic rate.

Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the third paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, sections 244.42 and 244.56 and the second paragraph of section 261.5 do not apply in respect of the unit.

2000, c. 54, s. 82; 2001, c. 25, s. 126.

2000-12-20

244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20 % of that rate and at 80 % of the basic rate.

Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the third paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, sections 244.42 and 244.54 to 244.56 and the second paragraph of section 261.5 do not apply in respect of the unit.

2000, c. 54, s. 82.