F-2.1 - Act respecting municipal taxation

Section 262 Disposition versions

2022-01-01

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(a.1)  amend the rules for establishing the amount of money paid by the Government in respect of an immovable or business establishment referred to in the first paragraph of section 255 whose owner or occupant is the State;

(b)  list the immovables or business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  (subparagraph repealed);

(c)  prescribe the rules for calculating the aggregate taxation rate of a local municipality, for the purposes of section 210 or 255, which may differ from those provided for in Division III of Chapter XVIII.1;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(h)  determine the cases in which a summary of the roll, produced in accordance with the regulation made under subparagraph 1 of the first paragraph of section 263, stands in lieu of a demand for payment referred to in section 210 or 254.1;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1;

(12.1)  (paragraph repealed);

(13)  define, for the purposes of section 244.68, “telephone service” and “client”, determine, for each telephone service, the amount of the tax referred to in that section or the rules to establish the tax, determine the date from which the tax is imposed and determine the date from which any amendment to the by-law is to take effect;

(14)  determine the terms and conditions for the collection and the remittance provided for in section 244.71, in particular the sum the telephone service provider keeps for administrative costs, and determine the provisions of the regulation the contravention of which is punishable by a fine, and the amount of the fine;

(15)  determine the terms and conditions for the remittance provided for in section 244.72, in particular the sum the Minister of Revenue keeps for administrative costs;

(16)  for the purposes of section 231.3.1, determine the terms for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The making of a regulation under paragraph 14 or 15 must be recommended jointly by the Minister of Municipal Affairs, Regions and Land Occupancy and the Minister of Revenue.

A regulation concerning a matter referred to in paragraph 13 or determining the sum the telephone service provider keeps for administrative costs may only be adopted by the Government after consultation by the Minister of Municipal Affairs, Regions and Land Occupancy with the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM), Ville de Montréal and various persons or bodies the Minister considers representative of telephone service providers and 9-1-1 emergency centre operators.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86; 2009, c. 26, s. 70, s. 109; 2015, c. 17, s. 5; 2017, c. 17, s. 65; 2020, c. 7, ss. 33 and 40; 2021, c. 31, s. 120.

2021-01-01

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  (subparagraph repealed);

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1;

(12.1)  (paragraph repealed);

(13)  define, for the purposes of section 244.68, “telephone service” and “client”, determine, for each telephone service, the amount of the tax referred to in that section or the rules to establish the tax, determine the date from which the tax is imposed and determine the date from which any amendment to the by-law is to take effect;

(14)  determine the terms and conditions for the collection and the remittance provided for in section 244.71, in particular the sum the telephone service provider keeps for administrative costs, and determine the provisions of the regulation the contravention of which is punishable by a fine, and the amount of the fine;

(15)  determine the terms and conditions for the remittance provided for in section 244.72, in particular the sum the Minister of Revenue keeps for administrative costs;

(16)  for the purposes of section 231.3.1, determine the terms for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The making of a regulation under paragraph 14 or 15 must be recommended jointly by the Minister of Municipal Affairs, Regions and Land Occupancy and the Minister of Revenue.

A regulation concerning a matter referred to in paragraph 13 or determining the sum the telephone service provider keeps for administrative costs may only be adopted by the Government after consultation by the Minister of Municipal Affairs, Regions and Land Occupancy with the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM), Ville de Montréal and various persons or bodies the Minister considers representative of telephone service providers and 9-1-1 emergency centre operators.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86; 2009, c. 26, s. 70, s. 109; 2015, c. 17, s. 5; 2017, c. 17, s. 65; 2020, c. 7, ss. 33 and 40.

2017-09-27

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  (subparagraph repealed);

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1;

(12.1)  (paragraph repealed);

(13)  define, for the purposes of section 244.68, “telephone service” and “client”, determine, for each telephone service, the amount of the tax referred to in that section or the rules to establish the tax, determine the date from which the tax is imposed and determine the date from which any amendment to the by-law is to take effect;

(14)  determine the terms and conditions for the collection and the remittance provided for in section 244.71, in particular the sum the telephone service provider keeps for administrative costs, and determine the provisions of the regulation the contravention of which is punishable by a fine, and the amount of the fine;

(15)  determine the terms and conditions for the remittance provided for in section 244.72, in particular the sum the Minister of Revenue keeps for administrative costs.

The making of a regulation under paragraph 14 or 15 must be recommended jointly by the Minister of Municipal Affairs, Regions and Land Occupancy and the Minister of Revenue.

A regulation concerning a matter referred to in paragraph 13 or determining the sum the telephone service provider keeps for administrative costs may only be adopted by the Government after consultation by the Minister of Municipal Affairs, Regions and Land Occupancy with the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM), Ville de Montréal and various persons or bodies the Minister considers representative of telephone service providers and 9-1-1 emergency centre operators.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86; 2009, c. 26, s. 70, s. 109; 2015, c. 17, s. 5; 2017, c. 17, s. 65.

2015-06-12

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  (subparagraph repealed);

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1;

(12.1)  determine the public infrastructures that, having been the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), are not to be entered on the roll under section 68.0.1;

(13)  define, for the purposes of section 244.68, “telephone service” and “client”, determine, for each telephone service, the amount of the tax referred to in that section or the rules to establish the tax, determine the date from which the tax is imposed and determine the date from which any amendment to the by-law is to take effect;

(14)  determine the terms and conditions for the collection and the remittance provided for in section 244.71, in particular the sum the telephone service provider keeps for administrative costs, and determine the provisions of the regulation the contravention of which is punishable by a fine, and the amount of the fine;

(15)  determine the terms and conditions for the remittance provided for in section 244.72, in particular the sum the Minister of Revenue keeps for administrative costs.

The making of a regulation under paragraph 14 or 15 must be recommended jointly by the Minister of Municipal Affairs, Regions and Land Occupancy and the Minister of Revenue.

A regulation concerning a matter referred to in paragraph 13 or determining the sum the telephone service provider keeps for administrative costs may only be adopted by the Government after consultation by the Minister of Municipal Affairs, Regions and Land Occupancy with the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM), Ville de Montréal and various persons or bodies the Minister considers representative of telephone service providers and 9-1-1 emergency centre operators.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86; 2009, c. 26, s. 70, s. 109; 2015, c. 17, s. 5.

2009-06-17

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  (subparagraph repealed);

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1;

(13)  define, for the purposes of section 244.68, “telephone service” and “client”, determine, for each telephone service, the amount of the tax referred to in that section or the rules to establish the tax, determine the date from which the tax is imposed and determine the date from which any amendment to the by-law is to take effect;

(14)  determine the terms and conditions for the collection and the remittance provided for in section 244.71, in particular the sum the telephone service provider keeps for administrative costs, and determine the provisions of the regulation the contravention of which is punishable by a fine, and the amount of the fine;

(15)  determine the terms and conditions for the remittance provided for in section 244.72, in particular the sum the Minister of Revenue keeps for administrative costs.

The making of a regulation under paragraph 14 or 15 must be recommended jointly by the Minister of Municipal Affairs, Regions and Land Occupancy and the Minister of Revenue.

A regulation concerning a matter referred to in paragraph 13 or determining the sum the telephone service provider keeps for administrative costs may only be adopted by the Government after consultation by the Minister of Municipal Affairs, Regions and Land Occupancy with the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM), Ville de Montréal and various persons or bodies the Minister considers representative of telephone service providers and 9-1-1 emergency centre operators.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86; 2009, c. 26, s. 70, s. 109.

2008-06-12

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  (subparagraph repealed);

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86.

2007-01-01

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  (subparagraph repealed);

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  (a)  prescribe the rules for determining the local municipalities eligible under the equalization scheme provided for in section 261;

(b)  prescribe the rules for establishing the standardized property value per inhabitant and the average value of the dwellings situated in the territory of a local municipality;

(c)  prescribe the rules for establishing the minimum number of local municipalities in respect of which data must be taken into consideration for the purpose of establishing the median property value and dwelling value referred to in subparagraph b;

(d)  prescribe the rules for establishing the amount of the sum to which a municipality eligible under the equalization scheme is entitled, which rules may be different in respect of any municipality the Government specifies or any category of municipalities the Government defines;

(e)  determine the cases where a municipality loses the right to receive the sum referred to in subparagraph d;

(f)  designate the person who is to pay the sum referred to in subparagraph d and prescribe the terms and conditions of payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101.

2006-06-15

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  prescribe the rules for establishing, in respect of every local municipality and for each fiscal year, a weighted aggregate taxation rate that, when greater than the aggregate taxation rate of the municipality established for the same fiscal year under Division III of Chapter XVIII.1, is used under the third paragraph of section 256 for the purpose of calculating the amount payable to the municipality under section 254 for the fiscal year in respect of the immovables referred to in the second, third and fourth paragraphs of section 255;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  (a)  prescribe the rules for determining the local municipalities eligible under the equalization scheme provided for in section 261;

(b)  prescribe the rules for establishing the standardized property value per inhabitant and the average value of the dwellings situated in the territory of a local municipality;

(c)  prescribe the rules for establishing the minimum number of local municipalities in respect of which data must be taken into consideration for the purpose of establishing the median property value and dwelling value referred to in subparagraph b;

(d)  prescribe the rules for establishing the amount of the sum to which a municipality eligible under the equalization scheme is entitled, which rules may be different in respect of any municipality the Government specifies or any category of municipalities the Government defines;

(e)  determine the cases where a municipality loses the right to receive the sum referred to in subparagraph d;

(f)  designate the person who is to pay the sum referred to in subparagraph d and prescribe the terms and conditions of payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101.

2002-01-01

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  (a)  prescribe the rules for determining the local municipalities eligible under the equalization scheme provided for in section 261;

(b)  prescribe the rules for establishing the standardized property value per inhabitant and the average value of the dwellings situated in the territory of a local municipality;

(c)  prescribe the rules for establishing the minimum number of local municipalities in respect of which data must be taken into consideration for the purpose of establishing the median property value and dwelling value referred to in subparagraph b;

(d)  prescribe the rules for establishing the amount of the sum to which a municipality eligible under the equalization scheme is entitled, which rules may be different in respect of any municipality the Government specifies or any category of municipalities the Government defines;

(e)  determine the cases where a municipality loses the right to receive the sum referred to in subparagraph d;

(f)  designate the person who is to pay the sum referred to in subparagraph d and prescribe the terms and conditions of payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134.

2000-12-20

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized property value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized property value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; declare a local municipality ineligible for payments under the scheme provided for in section 261; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88.

2000-06-16

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized property value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized property value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; declare a local municipality ineligible for payments under the scheme provided for in section 261; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10.

1999-10-22

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  designate any program or program component of the Government or of any of its ministers or bodies referred to in the third paragraph of section 230 to the financing of which is allocated part of the revenues that are derived from the tax imposed under section 221 and that are payable to the municipalities, determine the person who is to apportion the balance of those revenues among the local municipalities and prescribe the rules, terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized property value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized property value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the property assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292; 1999, c. 40, s. 133.

1998-04-01

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  designate any program or program component of the Government or of any of its ministers or bodies referred to in the third paragraph of section 230 to the financing of which is allocated part of the revenues that are derived from the tax imposed under section 221 and that are payable to the municipalities, determine the person who is to apportion the balance of those revenues among the local municipalities and prescribe the rules, terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292.

1996-12-23

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  designate any program or program component of the Government or of any of its ministers or bodies referred to in the third paragraph of section 230 to the financing of which is allocated part of the revenues that are derived from the tax imposed under section 221 and that are payable to the municipalities, determine the person who is to apportion the balance of those revenues among the local municipalities and prescribe the rules, terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving and preserving of the amount;

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a complaint is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 100, 108, 110, 114, 118 or 120 applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58.

1996-10-30

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  designate any program or program component of the Government or of any of its ministers or bodies referred to in the third paragraph of section 230 to the financing of which is allocated part of the revenues that are derived from the tax imposed under section 221 and that are payable to the municipalities, determine the person who is to apportion the balance of those revenues among the local municipalities and prescribe the rules, terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving and preserving of the amount;

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a complaint is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 100, 108, 110, 114, 118 or 120 applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2.

1994-06-17

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  determine the person who is to apportion the revenues from the application of section 221 among the local municipalities and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving and preserving of the amount;

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a complaint is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 100, 108, 110, 114, 118 or 120 applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29.

1992-12-18

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the local municipalities and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving and preserving of the amount;

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a complaint is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 100, 108, 110, 114, 118 or 120 applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15.

1991-06-20

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the local municipalities and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving, preserving and refunding of the amount;

(8.1)  define the word “Indian” and authorize a Native community or a person to recognize an activity as a trapping activity for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a complaint is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 100, 108, 110, 114, 118 or 120 applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153.

1988-12-23

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immoveables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 254 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 254, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 254.1 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(5.1)  prescribe rules of payment or refunding applicable to the amount payable under section 259 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null; prescribe the payment and the mode of computation of interest in cases where a decision of the board or a court judgment gives rise to such a payment or refund;

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec and determine the minimum number of corporations whose data are to be considered for the purposes of computing the average fiscal potential; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving, preserving and refunding of the amount;

(8.1)  define the word “Indian” and authorize a Native community or a person to recognize an activity as a trapping activity for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, fo the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment, place of business or premises that is the subject of a complaint is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 100, 108, 110, 114, 118 or 120 applies;

(8.4)  provide that all or part of a sum payable to a municipal corporation under section 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or 72.1 in respect of the roll of the corporation or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a municipal corporation for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a municipal corporation for such purposes in the case where an incorporation, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81.

1988-08-31

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Court of Québec under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immoveables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 254 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 254, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 254.1 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(5.1)  prescribe rules of payment or refunding applicable to the amount payable under section 259 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null; prescribe the payment and the mode of computation of interest in cases where a decision of the board or a court judgment gives rise to such a payment or refund;

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec and determine the minimum number of corporations whose data are to be considered for the purposes of computing the average fiscal potential; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving, preserving and refunding of the amount;

(9)  prescribe the enumeration used to determine the population of a municipal corporation for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a municipal corporation for such purposes in the case where an incorporation, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66.

1986-09-01

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Provincial Court under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immoveables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 254 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 254, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 254.1 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(5.1)  prescribe rules of payment or refunding applicable to the amount payable under section 259 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null; prescribe the payment and the mode of computation of interest in cases where a decision of the board or a court judgment gives rise to such a payment or refund;

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec and determine the minimum number of corporations whose data are to be considered for the purposes of computing the average fiscal potential; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving, preserving and refunding of the amount;

(9)  prescribe the enumeration used to determine the population of a municipal corporation for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a municipal corporation for such purposes in the case where an incorporation, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22.

1983-12-22

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Provincial Court under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immoveables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 254 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 254, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the board or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 254.1 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms or woodlots are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms or woodlots situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms or woodlots if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(5.1)  prescribe rules of payment or refunding applicable to the amount payable under section 259 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null; prescribe the payment and the mode of computation of interest in cases where a decision of the board or a court judgment gives rise to such a payment or refund;

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving, preserving and refunding of the amount;

(9)  prescribe the enumeration used to determine the population of a municipal corporation for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a municipal corporation for such purposes in the case where an incorporation, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123.

1982-12-18

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Provincial Court under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immoveables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 254 in cases of changes made to the roll or when a new roll is prepared to replace a roll that has been quashed or declared null;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 254, including the payment or refund contemplated in subparagraph e;

(g)  prescribe the time limit within which the demand for payment contemplated in section 254.1 must be made;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms or woodlots are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms or woodlots situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms or woodlots if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(6)  prescribe the terms and conditions of payment of the amount contemplated in section 260, including the designation of the person paying it; prescribe the periods that a demand for payment contemplated in section 260.1 must cover;

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; provide exceptions to that requirement; in order to determine the amount, prescribe a tariff which may provide for classes of complaints; establish norms, conditions and modalities applicable to the receiving, preserving and refunding of the amount;

(9)  prescribe the enumeration used to determine the population of a municipal corporation for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a municipal corporation for such purposes in the case where an incorporation, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222.

1982-02-24

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Provincial Court under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms or woodlots are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms or woodlots situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms or woodlots if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(6)  prescribe the terms and conditions of payment of the amount contemplated in section 260, including the designation of the person paying it;

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  require the mandatory payment of an amount of money at the same time as the filing of a complaint; in order to determine the amount, prescribe a tariff which may provide for classes of complaints and may fix the amount in proportion to the value in dispute if the complaint concerns the real estate value or the rental value.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97.

1980-12-19

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Provincial Court under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms or woodlots are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms or woodlots situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms or woodlots if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(6)  prescribe the terms and conditions of payment of the amount contemplated in section 260, including the designation of the person paying it;

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment.

1979, c. 72, s. 262; 1980, c. 34, s. 48.

1979-12-21

262. The Government may by regulation

(1)  establish the tariff of fees and expenses of an assessor appointed by the Provincial Court under section 168;

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immoveables comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 254 and prescribe the other terms and conditions of that payment;

(3)  prescribe the rules for computing the reduction of the amount of the tax payable under section 221 by a person who operates or has operated a system contemplated in that section which is not confined to Québec;

(4)  determine the person who is to apportion the revenues from the application of section 221 among the municipal corporations and prescribe the dates, criteria and other terms and conditions of that apportionment;

(5)  prescribe the payment to municipal corporations in whose territory farms or woodlots are situated of a sum of money of an amount equal to the whole or part of the difference between the amount of the municipal real estate taxes imposed in conformity with sections 214 and 217, for a particular fiscal period, in respect of the farms or woodlots situated in their respective territories, and the amount of the municipal real estate taxes that would be exigible for the same fiscal period in respect of such farms or woodlots if those sections did not apply; prescribe the rules for computing the part of the difference mentioned above; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(6)  prescribe the terms and conditions of payment of the amount contemplated in section 260, including the designation of the person paying it;

(7)  prescribe the rules for computing the sum provided for in section 261; define the fiscal potential of a municipal corporation and the average fiscal potential of the municipal corporations of Québec; specify the nature of the taxes or compensations contemplated in section 261; divide the municipal corporations into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment.

1979, c. 72, s. 262.