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F-2.1 - Act respecting municipal taxation

Section 79
Disposition versions

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79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document and obtain a copy of it if the document relates to the immovable of which he is the owner or the occupant or to the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made. The right granted in this paragraph is subject to section 79.1.
In addition to the persons and bodies referred to in section 78.1 and, in the cases and according to the terms and conditions prescribed by regulation of the Minister, any municipal body responsible for assessment other than the one referred to in that section, the Minister may examine a document referred to in the second paragraph of section 78 and prepared by the assessor and obtain a copy thereof without cost.
Transcription, reproduction and transmission fees not exceeding the fees that a municipal body may require in accordance with a regulation made under subparagraph 1 of the first paragraph of section 155 of the Act respecting Access to documents held by public bodies and the Protection of personal information may be required to obtain a document under the second paragraph. In that case, the terms and conditions of payment prescribed in the regulation apply to such fees.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133; 2005, c. 50, s. 64; 2006, c. 60, s. 76; 2020, c. 7, s. 12; 2023, c. 33, s. 52.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made. The right to examine a document granted in this paragraph is subject to section 79.1.
In addition to the local municipality, the municipal body responsible for assessment and, in the cases and according to the terms and conditions prescribed by regulation of the Minister, any other municipal body responsible for assessment, the Minister may examine a document referred to in the second paragraph of section 78 and prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133; 2005, c. 50, s. 64; 2006, c. 60, s. 76; 2020, c. 7, s. 12.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made. The right to examine a document granted in this paragraph is subject to section 79.1.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine a document referred to in the second paragraph of section 78 and prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133; 2005, c. 50, s. 64; 2006, c. 60, s. 76.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made. The right to examine a document granted in this paragraph is subject to section 79.1.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133; 2005, c. 50, s. 64.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the place of business of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or place of business and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or place of business in respect of which the application for review or a proceeding brought before the Tribunal has been made.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the place of business of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or place of business and has been prepared by the assessor. The same applies to a person having filed an application for review or to a complainant with respect to the immovable or place of business in respect of which the application for review or the complaint has been made.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the place of business of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or place of business and has been prepared by the assessor. The same applies to a person having filed an application for review or to a complainant with respect to the immovable or place of business in respect of which the application for review or the complaint has been made.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78.
However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the place of business of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or place of business and has been prepared by the assessor. The same applies to a complainant with respect to the immovable or place of business being the subject of the complaint.
In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41.
79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78.
However, any person may examine such a document respecting the immoveable of which he is the owner or occupant, if that document has been used as the basis for an entry on the roll concerning that immoveable and has been prepared by the assessor. The same applies to a complainant with respect to the immoveable being the subject of the complaint.
In addition to the municipal corporation and the municipality, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79; 1987, c. 68, s. 78.
79. The documents referred to in the second paragraph of section 78 are confidential.
However, any person may examine such a document respecting the immoveable of which he is the owner or occupant, if that document has been used as the basis for an entry on the roll concerning that immoveable and has been prepared by the assessor. The same applies to a complainant with respect to the immoveable being the subject of the complaint.
In addition to the municipal corporation and the municipality, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.
1979, c. 72, s. 79.
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