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F-2.1 - Act respecting municipal taxation
Section 244.64.9
Disposition versions
244.64.9. The municipality may, rather than set a single rate specific to the category of non-residential immovables, to each subcategory of nonresidential immovables or to the category of industrial immovables, set a second, higher rate, applicable beginning only at a certain level of taxable value specified by the municipality.
The second rate may not exceed 133.3% of the first and the product obtained by multiplying the municipality’s basic rate by, in the case of an immovable in the category or a subcategory of non-residential immovables, the coefficient applicable under section 244.40 or, in the case of an immovable within the category of industrial immovables, the coefficient applicable under section 244.44.
However, a second rate may only be applied to a category or subcategory of non-residential immovables if the municipality has adopted a strategy intended to reduce the difference in the tax burden applicable in respect of residential and non-residential immovables.
