F-2.1 - Act respecting municipal taxation

Section 244.56 Disposition versions

2023-12-08

244.56. Where a rate has been fixed in respect of the category of industrial immovables, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to that category that is part of any of classes 1A to 8 provided for in section 244.32, by applying the rule set out in the second paragraph and by multiplying, by the percentage of the rate specific to the category of non-residential immovables provided for in section 244.53 in respect of that class,

(1)  the rate specific to the category of industrial immovables, if the unit is referred to in subparagraph 1 of the first paragraph of section 244.34 or belongs to class 3I provided for in section 244.54;

(2)  the rate specific to the category of non-residential immovables, if the unit belongs to class 1I provided for in section 244.54;

(3)  half of each of the rates referred to in subparagraphs 1 and 2, if the unit belongs to class 2I provided for in section 244.54.

In addition to the multiplication under the first paragraph, the amount of the tax shall be calculated by applying the percentage of the basic rate or, as the case may be, of the rate specific to the subcategory of residential immovables that is provided for in section 244.53 in respect of the class to which the unit of assessment belongs.

2000, c. 54, s. 82; 2001, c. 25, s. 129; 2023, c. 33, s. 65.

2001-06-21

244.56. Where a rate has been fixed in respect of the category of industrial immovables, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to that category that is part of any of classes 1A to 8 provided for in section 244.32, by applying the rule set out in the second paragraph and by multiplying, by the percentage of the rate specific to the category of non-residential immovables provided for in section 244.53 in respect of that class,

(1)  the rate specific to the category of industrial immovables, if the unit is referred to in subparagraph 1 of the first paragraph of section 244.34 or belongs to class 3I provided for in section 244.54;

(2)  the rate specific to the category of non-residential immovables, if the unit belongs to class 1I provided for in section 244.54;

(3)  half of each of the rates referred to in subparagraphs 1 and 2, if the unit belongs to class 2I provided for in section 244.54.

In addition to the multiplication under the first paragraph, the amount of the tax shall be calculated by applying the percentage of the basic rate or, as the case may be, of the rate specific to the category of immovables with six dwellings or more that is provided for in section 244.53 in respect of the class to which the unit of assessment belongs.

2000, c. 54, s. 82; 2001, c. 25, s. 129.

2000-12-20

244.56. Where a rate has been fixed in respect of the category of industrial immovables, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to that category that is part of any of the classes provided for in section 244.32, by applying the rule set out in the second paragraph and by multiplying, by the percentage of the rate specific to the category of non-residential immovables provided for in section 244.53 in respect of that class,

(1)  the rate specific to the category of industrial immovables, if the unit is referred to in subparagraph 1 of the first paragraph of section 244.34 or belongs to class 3I provided for in section 244.54;

(2)  the rate specific to the category of non-residential immovables, if the unit belongs to class 1I provided for in section 244.54;

(3)  half of each of the rates referred to in subparagraphs 1 and 2, if the unit belongs to class 2I provided for in section 244.54.

In addition to the multiplication under the first paragraph, the amount of the tax shall be calculated by applying the percentage of the basic rate or, as the case may be, of the rate specific to the category of immovables with six dwellings or more that is provided for in section 244.53 in respect of the class to which the unit of assessment belongs.

2000, c. 54, s. 82.