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V-5.1 - The Cree Villages and the Naskapi Village Act

Section 61
Disposition versions

Full text
61. Notwithstanding any inconsistent provision of a general or special Act, all the lands forming part of the territory of the municipality shall be exempt from any property tax and their evaluation, their area or their frontage shall not in any case serve as the basis for the calculation of a tax.
Any provision of a general law or special Act enabling the imposition of a tax upon an immovable or landed property on the basis of its taxable value, of its area or of its frontage shall be considered, when it applies to a municipality, to enable it to impose the tax on the sole basis of the taxable value of the immovable to the exclusion of the land.
The real value, and the taxable value, as the case may be, which must appear upon the valuation roll of the municipality pursuant to the Act respecting municipal taxation (chapter F-2.1), shall be the real value and the taxable value of the immovable, excluding the land.
1978, c. 88, s. 101; 1979, c. 72, s. 490; 1979, c. 25, s. 139; 1996, c. 2, s. 1018; 1999, c. 40, s. 330.
61. Notwithstanding any inconsistent provision of a general or special Act, all the lands forming part of the territory of the municipality shall be exempt from any real estate tax and their evaluation, their area or their frontage shall not in any case serve as the basis for the calculation of a tax.
Any provision of a general law or special Act enabling the imposition of a tax upon an immovable or real estate on the basis of its taxable value, of its area or of its frontage shall be deemed, when it applies to a municipality, to enable it to impose the tax on the sole basis of the taxable value of the immovable to the exclusion of the land.
The real value, and the taxable value, as the case may be, which must appear upon the valuation roll of the municipality pursuant to the Act respecting municipal taxation (chapter F-2.1), shall be the real value and the taxable value of the immovable, excluding the land.
1978, c. 88, s. 101; 1979, c. 72, s. 490; 1979, c. 25, s. 139; 1996, c. 2, s. 1018.
61. Notwithstanding any inconsistent provision of a general or special act, all the lands comprised by the municipality shall be exempt from any real estate tax and their evaluation, their area or their frontage shall not in any case serve as the basis for the calculation of a tax.
Any provision of a general law or special act enabling the imposition of a tax upon an immoveable or real estate on the basis of its taxable value, of its area or of its frontage shall be deemed, when it applies to a corporation, to enable it to impose the tax on the sole basis of the taxable value of the immoveable to the exclusion of the land.
The real value, and the taxable value, as the case may be, which must appear upon the valuation roll of the corporation pursuant to the Act respecting municipal taxation (chapter F-2.1), shall be the real value and the taxable value of the immoveable, excluding the land.
1978, c. 88, s. 101; 1979, c. 72, s. 490; 1979, c. 25, s. 139.
61. Notwithstanding any inconsistent provision of a general or special act, all the lands comprised by the municipality shall be exempt from any real estate tax and their evaluation, their area or their frontage shall not in any case serve as the basis for the calculation of a tax.
Any provision of a general or special act enabling the imposition of a tax upon an immoveable or real estate on the basis of its taxable value, of its area or of its frontage shall be deemed, when it applies to a Cree village corporation, to enable it to impose the tax on the sole basis of the taxable value of the immoveable to the exclusion of the land.
The real value, and the taxable value, as the case may be, which must appear upon the valuation roll of the Cree village corporation pursuant to the Act respecting municipal taxation, shall be the real value, and the taxable value, as the case may be, of the immoveable, excluding the land.
1978, c. 88, s. 101; 1979, c. 72, s. 490.
61. Notwithstanding any inconsistent provision of a general or special act, all the lands comprised by the municipality shall be exempt from any real estate tax and their evaluation, their area or their frontage shall not in any case serve as the basis for the calculation of a tax.
Any provision of a general or special act enabling the imposition of a tax upon an immoveable or real estate on the basis of its taxable value, of its area or of its frontage shall be deemed, when it applies to a Cree village corporation, to enable it to impose the tax on the sole basis of the taxable value of the immoveable to the exclusion of the land.
The real value, and the taxable value, as the case may be, which must appear upon the valuation roll of the Cree village corporation pursuant to the Real Estate Assessment Act, shall be the real value, and the taxable value, as the case may be, of the immoveable, excluding the land.
1978, c. 88, s. 101.
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