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F-2.1 - Act respecting municipal taxation

Section 253.54
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253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.
The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;
(3)  (subparagraph repealed).
The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 244.64.1, 244.64.8.1, 244.64.9, 244.64.10, 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.
For the purposes of this division, “tax” means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.
1998, c. 43, s. 15; 2004, c. 20, s. 184; 2017, c. 13, s. 179; 2018, c. 8, s. 186; 2023, c. 33, s. 73.
253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.
The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;
(3)  (subparagraph repealed).
The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 244.64.1, 244.64.9, 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.
For the purposes of this division, “tax” means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.
1998, c. 43, s. 15; 2004, c. 20, s. 184; 2017, c. 13, s. 179; 2018, c. 8, s. 186.
253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.
The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;
(3)  (subparagraph repealed).
The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 244.64.4, 244.64.8, 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.
For the purposes of this division, “tax” means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.
1998, c. 43, s. 15; 2004, c. 20, s. 184; 2017, c. 13, s. 179.
253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.
The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;
(3)  (subparagraph repealed).
The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.
For the purposes of this division, “tax” means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.
1998, c. 43, s. 15; 2004, c. 20, s. 184.
253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.
The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;
(3)  the surtax or the tax on non-residential immovables.
The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.
For the purposes of this division, “tax” means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.
1998, c. 43, s. 15.
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