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F-2.1 - Act respecting municipal taxation

Section 257
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257. The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal property taxes and the tax paid in respect of a business establishment contemplated in the said paragraph stands in lieu of the business tax. The Government shall also pay to the local municipality, in the place of the owner of an immovable referred to in the first paragraph of section 255, taxes other than property taxes, compensations and tariffs imposed by the municipality on any person as the owner of an immovable; section 254.1 applies with regard to the sum thus payable.
The amount of money paid by the Government in respect of an immovable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu, in its respect, of taxes, compensations and modes of tariffing imposed by the local municipality on a person as the owner, lessee, or occupant of an immovable. For the purposes of this paragraph, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment that includes the immovable is entered on the roll.
1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220; 1983, c. 40, s. 74; 1988, c. 76, s. 79; 1991, c. 32, s. 150; 1999, c. 40, s. 133; 2004, c. 20, s. 188.
257. The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal property taxes and the tax paid in respect of a business establishment contemplated in the said paragraph stands in lieu of the business tax. The Government shall also pay to the local municipality, in the place of the owner of an immovable referred to in the first paragraph of section 255, taxes other than property taxes, compensations and tariffs imposed by the municipality on any person as the owner of an immovable; section 254.1 applies with regard to the sum thus payable.
The amount of money paid by the Government in respect of an immovable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu, in its respect, of taxes, compensations and modes of tariffing imposed by the local municipality on a person as the owner, lessee, or occupant of an immovable.
1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220; 1983, c. 40, s. 74; 1988, c. 76, s. 79; 1991, c. 32, s. 150; 1999, c. 40, s. 133.
257. The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the tax paid in respect of a place of business contemplated in the said paragraph stands in lieu of the business tax. The Government shall also pay to the local municipality, in the place of the owner of an immovable referred to in the first paragraph of section 255, taxes other than real estate taxes, compensations and tariffs imposed by the municipality on any person as the owner of an immovable; section 254.1 applies with regard to the sum thus payable.
The amount of money paid by the Government in respect of an immovable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu, in its respect, of taxes, compensations and modes of tariffing imposed by the local municipality on a person as the owner, lessee, or occupant of an immovable.
1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220; 1983, c. 40, s. 74; 1988, c. 76, s. 79; 1991, c. 32, s. 150.
257. The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the tax paid in respect of a place of business contemplated in the said paragraph stands in lieu of the business tax. The Government shall also pay the amount of the taxes other than real estate taxes and compensations imposed on the owner of an immovable contemplated in the first paragraph of section 255.
The amount of money paid by the Government in respect of an immovable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu, in its respect, of taxes, compensations and modes of tariffing imposed by the municipal corporation on a person as the owner, lessee, or occupant of an immovable.
For the purposes of computing the fiscal potential of a municipal corporation, no part of the amount contemplated in the second paragraph is deemed to stand in lieu of business tax.
1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220; 1983, c. 40, s. 74; 1988, c. 76, s. 79.
257. The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the tax paid in respect of a place of business contemplated in the said paragraph stands in lieu of the business tax. The Government shall also pay the amount of the taxes other than real estate taxes and compensations imposed on the owner of an immovable contemplated in the first paragraph of section 255.
The amount of money paid by the Government in respect of an immovable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu of municipal real estate taxes and other compensation for municipal services.
For the purposes of computing the fiscal potential of a municipal corporation, no part of the amount contemplated in the second paragraph is deemed to stand in lieu of business tax.
1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220; 1983, c. 40, s. 74.
257. The amount of money paid by the Government in respect of an immoveable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the amount paid in respect of a place of business contemplated in that paragraph stands in lieu of the business tax.
The amount of money paid by the Government in respect of an immoveable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu of municipal real estate taxes and other compensation for municipal services.
For the purposes of computing the fiscal potential of a municipal corporation, no part of the amount contemplated in the second paragraph is deemed to stand in lieu of business tax.
1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220.
257. The amount of money paid by the Government in respect of an immoveable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the amount paid in respect of a place of business contemplated in that paragraph stands in lieu of the business tax.
The amount of money paid by the Government in respect of an immoveable contemplated in the second, third or fourth paragraph of section 255 stands in lieu of any municipal tax or other compensation for municipal services. That amount is deemed to be the compensation contemplated in section 207 payable by the owner of that immoveable, and the payment of that amount is deemed to be the payment of that compensation for and in the discharge of the owner.
For the purposes of computing the fiscal potential of a municipal corporation, no part of the amount contemplated in the second paragraph is deemed to stand in lieu of business tax.
1979, c. 72, s. 257; 1980, c. 34, s. 46.
257. Where an amount of money is paid under section 254 with respect to an immoveable contemplated in the second, third or fourth paragraph of section 255, that amount is deemed to be the compensation contemplated in section 207 payable by the owner of that immoveable, and the payment of that amount is deemed to be the payment of that compensation for and in the discharge of the owner.
1979, c. 72, s. 257.
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