F-2.1 - Act respecting municipal taxation

Section 5 Disposition versions

2001-06-21

5. Subject to section 5.1, a regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own, except in the case of a municipality governed by the Cities and Towns Act (chapter C-19).

However, it has jurisdiction in respect of a municipality governed by the Cities and Towns Act whose territory is included in its own, provided the whole municipality was subject to the jurisdiction in matters of assessment of a county corporation immediately before the latter ceased to exist. It also has jurisdiction in respect of a municipality governed by that Act whose territory is included in its own under articles 678.0.1 to 678.0.4 of the Municipal Code of Québec (chapter C-27.1).

Only the representatives of local municipalities that are under the jurisdiction of the regional county municipality pursuant to the first or second paragraph are qualified to participate in the deliberations and votes of the council of the regional county municipality in the exercise of its functions in matters of assessment. Only such local municipalities shall contribute to the payment of expenses resulting from such exercise. They cannot, in respect of such functions, exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1).

1979, c. 72, s. 5; 1988, c. 76, s. 14; 1991, c. 32, s. 8; 1996, c. 2, s. 683; 2001, c. 25, s. 108.

1996-05-08

5. A regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own, except in the case of a municipality governed by the Cities and Towns Act (chapter C-19).

However, it has jurisdiction in respect of a municipality governed by the Cities and Towns Act whose territory is included in its own, provided the whole municipality was subject to the jurisdiction in matters of assessment of a county corporation immediately before the latter ceased to exist. It also has jurisdiction in respect of a municipality governed by that Act whose territory is included in its own under articles 678.0.1 to 678.0.4 of the Municipal Code of Québec (chapter C-27.1)

Only the representatives of local municipalities that are under the jurisdiction of the regional county municipality pursuant to the first or second paragraph are qualified to participate in the deliberations and votes of the council of the regional county municipality in the exercise of its functions in matters of assessment. Only such local municipalities shall contribute to the payment of expenses resulting from such exercise. They cannot, in respect of such functions, exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1).

1979, c. 72, s. 5; 1988, c. 76, s. 14; 1991, c. 32, s. 8; 1996, c. 2, s. 683.

1991-06-20

5. A regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own, except in the case of a municipality governed by the Cities and Towns Act (chapter C-19).

However, it has jurisdiction in a municipality governed by the Cities and Towns Act whose territory is included in its own, provided the whole municipality was subject to the jurisdiction in matters of assessment of a county corporation immediately before the latter ceased to exist. It also has jurisdiction in a city or town whose territory is included in its own under articles 678.0.1 to 678.0.4 of the Municipal Code of Québec (chapter C-27.1)

1979, c. 72, s. 5; 1988, c. 76, s. 14; 1991, c. 32, s. 8.

1988-12-23

5. A county corporation has jurisdiction in real estate assessment in

(1)  a municipal corporation other than a city or town corporation whose territory forms part of that of the county corporation;

(2)  a city or town corporation whose territory forms part of that of the county corporation, in which the latter has acquired jurisdiction in real estate assessment under the Municipal Code of Québec (chapter C-27.1);

(3)  a municipal corporation whose territory does not form part of that of the county corporation but in which the latter or the county corporation to which it succeeds has jurisdiction in real estate assessment from 21 December 1979 under section 37 of the Real Estate Assessment Act (chapter E-16); and

(4)  a municipal corporation whose territory ceases to form part of that of the county corporation for a reason other than an annexation to or amalgamation with a municipality whose territory does not form part of that of the county corporation.

1979, c. 72, s. 5; 1988, c. 76, s. 14.

1979-12-21

5. Subject to section 4, a county corporation has jurisdiction in real estate assessment in

(1)  a municipal corporation other than a city or town corporation whose territory forms part of that of the county corporation;

(2)  a city or town corporation whose territory forms part of that of the county corporation, in which the latter has acquired jurisdiction in real estate assessment under the Act respecting land use planning and development (chapter A-19.1);

(3)  a municipal corporation whose territory does not form part of that of the county corporation but in which the latter or the county corporation to which it succeeds has jurisdiction in real estate assessment from 21 December 1979 under section 37 of the Real Estate Assessment Act (chapter E-16); and

(4)  a municipal corporation whose territory ceases to form part of that of the county corporation for a reason other than an annexation to or amalgamation with a municipality whose territory does not form part of that of the county corporation.

1979, c. 72, s. 5.