F-2.1 - Act respecting municipal taxation

Section 500 Disposition versions

1979-12-21

500. If the tax imposed by a school board, a regional board or the Conseil scolaire de l’île de Montréal exceeds the limits fixed in section 354.1 or 558.1 of the Education Act enacted by sections 353 and 375 for the school year 1979-1980, the rule provided for in the second paragraph applies to the five subsequent years.

The school tax shall be, for each year in question, submitted to the approval of the electors unless

(1)  the excess over one or the other of these limits for 1980-1981 is at least 20% less than it is for 1979-1980;

(2)  the excess over one or the other of these limits for 1981-1982 is at least 25% less than it is for 1980-1981;

(3)  the excess over one or the other of these limits for 1982-1983 is at least 33 1/3% less than it is for 1981-1982;

(4)  the excess over one or the other of these limits for 1983-1984 is at least 50% less than it is for 1982-1983;

(5)  the excess over one or the other of these limits for 1984-1985 is at least 100% less than it is for 1983-1984.

In computing the excess for the years 1980-1981 to 1983-1984, only the maximum amount the excess may attain without requiring submission of the assessment for one of these years to the approval of the electors, for each year to which the rule applies, is to be taken into account.

The Minister of Education may, nevertheless, before 1 July 1981, authorize a school board, a regional board or the Conseil scolaire de l’île de Montréal to reduce the excess for the year 1979-1980 by 100% over a longer period in accordance with proportions determined by him.

1979, c. 72, s. 500.