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C-19 - Cities and Towns Act
Section 474.6
Disposition versions
474.6. The council shall adopt with the supplementary budget a by-law imposing a special tax on all taxable immovables in the territory of the municipality, on the basis of their value, to raise the revenues provided for in the supplementary budget.
A special tax account in respect only of the special tax and identifying it as a consequence of the supplementary budget must be sent at least 30 days before the end of the fiscal year. If it is impossible to comply within the prescribed time, the council is not authorized to adopt a supplementary budget.
474.6. The council shall adopt with the supplementary budget a by-law imposing a special tax on all taxable immovables of the municipality, on the basis of their value, to raise the revenues provided for in the supplementary budget.
A special tax account in respect only of the special tax and identifying it as a consequence of the supplementary budget must be sent at least thirty days before the end of the fiscal year. If it is impossible to comply within the prescribed time, the council is not authorized to adopt a supplementary budget.
