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F-2.1 - Act respecting municipal taxation

Section 253.59
Disposition versions

Full text
253.59. The municipality shall fix, for the tax,
(1)  a rate applicable to the median class;
(2)  a rate, greater than the rate under subparagraph 1, applicable to the lower class;
(3)  a rate, lower than the rate under subparagraph 1, applicable to the higher class.
In any legislative or regulatory provision, except in this division, any reference to the rate of the tax is a reference to the rate applicable to the class to which the unit of assessment in respect of which the provision applies belongs.
If the unit changes classes, the resulting change in the applicable rate is taken into consideration in the same manner as the alteration to the taxable value referred to in the third paragraph of section 253.58 in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.
If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the residual category provided for in section 244.37, the rate applicable to the median class is the basic rate provided for in section 244.38.
If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the category of non-residential immovables provided for in section 244.33, the rates provided for in the first paragraph must be fixed such that the revenues derived from the combined application of all or part of those rates
(1)  are not less than the product obtained by multiplying the taxable non-residential property assessment of the municipality by the basic rate provided for in section 244.38 ;
(2)  are not greater than the result obtained by consecutively performing the operations described in subparagraphs 1 and 2 of the third paragraph of section 244.39 if the municipality does not impose the business tax for the same fiscal year or, in the opposite case, in subparagraphs 1 to 3 of that paragraph.
The fourth paragraph of section 244.39 and section 244.40 apply, with the necessary modifications, for the purposes of establishing the minimum and maximum revenues under the fifth paragraph.
1998, c. 43, s. 15; 1999, c. 31, s. 12; 2000, c. 54, s. 84; 2001, c. 25, s. 132; 2006, c. 31, s. 94.
253.59. The municipality shall fix, for the tax,
(1)  a rate applicable to the median class;
(2)  a rate, greater than the rate under subparagraph 1, applicable to the lower class;
(3)  a rate, lower than the rate under subparagraph 1, applicable to the higher class.
In any legislative or regulatory provision, except in this division, any reference to the rate of the tax is a reference to the rate applicable to the class to which the unit of assessment in respect of which the provision applies belongs.
If the unit changes classes, the resulting change in the applicable rate is taken into consideration in the same manner as the alteration to the taxable value referred to in the third paragraph of section 253.58 in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.
If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the residual category provided for in section 244.37, the rate applicable to the median class is the basic rate provided for in section 244.38.
If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the category of non-residential immovables provided for in section 244.33, the rates provided for in the first paragraph must be fixed such that the revenues derived from the combined application of all or part of those rates
(1)  are not less than the product obtained by multiplying the taxable non-residential property assessment of the municipality by the basic rate provided for in section 244.38 ;
(2)  are not greater than the result obtained by consecutively performing the operations described in subparagraphs 1 and 2 of the third paragraph of section 244.39 if the municipality does not impose the business tax for the same fiscal year or, in the opposite case, in subparagraphs 1 to 3 of that paragraph.
The fourth paragraph of section 244.39 and sections 244.40 to 244.42 apply, with the necessary modifications, for the purposes of establishing the minimum and maximum revenues under the fifth paragraph.
1998, c. 43, s. 15; 1999, c. 31, s. 12; 2000, c. 54, s. 84; 2001, c. 25, s. 132.
253.59. The municipality shall fix, for the tax,
(1)  a rate applicable to the median class;
(2)  a rate, greater than the rate under subparagraph 1, applicable to the lower class;
(3)  a rate, lower than the rate under subparagraph 1, applicable to the higher class.
In any legislative or regulatory provision, except in this division, any reference to the rate of the tax is a reference to the rate applicable to the class to which the unit of assessment in respect of which the provision applies belongs.
If the unit changes classes, the resulting change in the applicable rate is taken into consideration in the same manner as the alteration to the taxable value referred to in the third paragraph of section 253.58 in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.
If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the residual category provided for in section 244.37, the rate applicable to the median class is the basic rate provided for in section 244.38.
1998, c. 43, s. 15; 1999, c. 31, s. 12; 2000, c. 54, s. 84.
253.59. The municipality shall fix, for the tax,
(1)  a rate applicable to the median class;
(2)  a rate, greater than the rate under subparagraph 1, applicable to the lower class;
(3)  a rate, lower than the rate under subparagraph 1, applicable to the higher class.
In any legislative or regulatory provision, except in this division, any reference to the rate of the tax is a reference to the rate applicable to the class to which the unit of assessment in respect of which the provision applies belongs.
If the unit changes classes, the resulting change in the applicable rate is taken into consideration in the same manner as the alteration to the taxable value referred to in the third paragraph of section 253.58 in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.
1998, c. 43, s. 15; 1999, c. 31, s. 12.
253.59. The municipality shall fix, for the tax,
(1)  a rate applicable to the median class;
(2)  a rate, greater than the rate under subparagraph 1, applicable to the lower class;
(3)  a rate, lower than the rate under subparagraph 1, applicable to the higher class.
In any legislative or regulatory provision, except in this division, any reference to the rate of the tax is a reference to the rate applicable to the class to which the unit of assessment in respect of which the provision applies belongs.
1998, c. 43, s. 15.
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