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C-19 - Cities and Towns Act

Section 485
Disposition versions

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485. Subject to the Act respecting municipal taxation (chapter F-2.1), the council may impose and levy annually on all taxable immovables in the territory of the municipality a tax based on their value as shown on the assessment roll.
R. S. 1964, c. 193, s. 521; 1975, c. 66, s. 21; 1979, c. 72, s. 308; 1996, c. 2, s. 210.
485. Subject to the Act respecting municipal taxation, the council may impose and levy annually on all taxable immoveables in the municipality a tax based on their value as shown on the assessment roll.
R. S. 1964, c. 193, s. 521; 1975, c. 66, s. 21; 1979, c. 72, s. 308.
485. Subject to the Real Estate Assessment Act (chapter E-16), the council may impose and levy annually on all taxable immoveable property in the municipality a tax based on the real value of such immoveables as shown on the valuation roll.
R. S. 1964, c. 193, s. 521; 1975, c. 66, s. 21.
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