F-2.1 - Act respecting municipal taxation

Section 259 Disposition versions

1991-06-20

259. (Repealed).

1979, c. 72, s. 259; 1985, c. 27, s. 104; 1991, c. 29, s. 24.

1985-06-20

259. The Government, in accordance with the regulations made under paragraph 5 of section 262, shall pay to municipal corporations the whole or a part of the difference between the amount of municipal real estate taxes imposed in accordance with sections 214 and 217 on farms situated in their respective territories, and the amount of municipal real estate taxes that would be exigible in respect of these immoveables but for those sections.

To establish the difference referred to in the first paragraph, no account is taken of the real estate taxes imposed on part only of the immoveables in the territory of a municipal corporation for the specific purpose of paying, in whole or in part, the cost of a local improvement, or for the purposes of repaying a loan made, or bonds issued to pay such costs wholly or in part.However, the tax contemplated in the third paragraph of section 214 is taken into account.

The Government may, however, pay to a municipal corporation an amount less than that computed in accordance with the regulations contemplated in the first paragraph, to the extent that a part of the revenue from the real estate taxes of that corporation, other than those contemplated in the second paragraph, is used to pay a municipal service that could be paid by means of a compensation or a personal tax, or is used to pay the cost of a local improvement that could be paid by means of a tax contemplated in the second paragraph.

1979, c. 72, s. 259; 1985, c. 27, s. 104.

1979-12-21

259. The Government, in accordance with the regulations made under paragraph 5 of section 262, shall pay to municipal corporations the whole or a part of the difference between the amount of municipal real estate taxes imposed in accordance with sections 214 and 217 on farms and woodlots situated in their respective territories, and the amount of municipal real estate taxes that would be exigible in respect of these immoveables but for those sections.

To establish the difference referred to in the first paragraph, no account is taken of the real estate taxes imposed on part only of the immoveables in the territory of a municipal corporation for the specific purpose of paying, in whole or in part, the cost of a local improvement, or for the purposes of repaying a loan made, or bonds issued to pay such costs wholly or in part.However, the tax contemplated in the third paragraph of section 214 is taken into account.

The Government may, however, pay to a municipal corporation an amount less than that computed in accordance with the regulations contemplated in the first paragraph, to the extent that a part of the revenue from the real estate taxes of that corporation, other than those contemplated in the second paragraph, is used to pay a municipal service that could be paid by means of a compensation or a personal tax, or is used to pay the cost of a local improvement that could be paid by means of a tax contemplated in the second paragraph.

1979, c. 72, s. 259.