PART VIII MUNICIPAL TAXATION
311.
311 (1) In this section, “commercial classes” has the meaning given to that expression by subsection 308 (1); (“catégories commerciales”) “general upper-tier levy” means the amount the upper-tier municipality decided to raise in its budget for the year under section 289 on all rateable property in the upper-tier municipality; (“impôt général de palier supérieur”) “industrial classes” has the meaning given to that expression by subsection 308 (1); (“catégories industrielles”) “optional property class” has the meaning given to that expression by subsection 308 (1); (“catégorie de biens facultative”) “special upper-tier levy” means, where an upper-tier municipality is authorized under a provision of any Act, other than this section, or under a regulation under section 326 or any other Act, to raise an amount for any purpose on less than all the rateable property in the upper-tier municipality, the amount the upper-tier municipality decided to raise in its budget for the year under section 289 for that purpose on less than all the rateable property. (“impôt extraordinaire de palier supérieur”)  2001, c. 25, s. 311 (1); 2002, c. 17, Sched. A, s. 49 (1). General rating by-law (2) For purposes of raising the general upper-tier levy, an upper-tier municipality, in each year, shall pass a by-law directing each lower-tier municipality to levy a separate tax rate, as specified in the by-law, on the assessment in each property class in the lower-tier municipality rateable for upper-tier purposes.  2001, c. 25, s. 311 (2); 2009, c. 33, Sched. 21, s. 6 (22). Assessment for general upper-tier levy purposes (3) For the purposes of subsection (2), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before the by-law mentioned in subsection (2) is passed for the taxation year.  2001, c. 25, s. 311 (3). Special levies (4) For purposes of raising a special upper-tier levy, an upper-tier municipality shall, in each year, pass a by-law directing each applicable lower-tier municipality to levy a separate tax rate, as specified in the by-law, on all or part of the assessment, as specified in the by-law, in each property class in the lower-tier municipality rateable for upper-tier purposes.  2001, c. 25, s. 311 (4); 2009, c. 33, Sched. 21, s. 6 (23). Assessment for special upper-tier levy purposes (5) For the purposes of subsection (4), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before the by-law mentioned in subsection (4) is passed for the taxation year.  2001, c. 25, s. 311 (5). Restrictions on rates (6) The tax rates that an upper-tier municipality shall direct to be levied in an upper-tier rating by-law are subject to the following restrictions: 1.  The rates must be set so that, when they are levied on the applicable assessment rateable for upper-tier purposes, an amount equal to the general upper-tier levy or special upper-tier levy, as the case may be, is raised. 2.  The rates on the different classes of property must be in the same proportion to each other as the tax ratios established under section 308 for the property classes are to each other. 3.  The rate for each class of property must be the same for each lower-tier municipality.  2001, c. 25, s. 311 (6). Exception, tax increases (7) Despite subsection (6), if the tax ratio or average tax ratio for the property class for a taxation year is above the tax ratio for the property class, as prescribed under clause (9) (a), tax rates to be levied on property in the property class shall be determined in the manner provided under clause (9) (b).  2001, c. 25, s. 311 (7). Average tax ratio (8) For the purpose of subsection (7), the average tax ratio shall be equal to the average transition ratio for the municipality determined under subsection 308 (11) for the commercial classes or for the industrial classes.  2001, c. 25, s. 311 (8). Exception (8.1) Despite subsection (8), if a municipality opts to have an optional property class apply within a taxation year, the municipality may establish an average tax ratio for the commercial classes or for the industrial classes for that year, whichever includes the optional property class, using the assessment as determined under subsection (3), and the average tax ratio must not exceed the tax ratio prescribed under clause (9) (a).  2002, c. 17, Sched. A, s. 49 (2). Regulations (9) The Minister of Finance may make regulations, (a)  prescribing a tax ratio for a property class for the purpose of subsection (7), including a single tax ratio for the commercial classes or industrial classes; (b)  providing the manner in which the tax rates on property in a property class are to be determined under subsection (7); (c)  providing for the determination of changes in taxes for municipal purposes for a property class.  2001, c. 25, s. 311 (9). Rates adopted (10) In each year, each lower-tier municipality shall levy, in accordance with the upper-tier rating by-law passed for that year, the tax rates specified in the by-law.  2001, c. 25, s. 311 (10). Estimate of amount to be raised (11) An upper-tier rating by-law shall estimate the amount to be raised in a lower-tier municipality as a result of a levy being made in that municipality in accordance with the by-law.  2001, c. 25, s. 311 (11). Instalments, other than counties (12) An upper-tier rating by-law passed by the council of an upper-tier municipality, other than a county, may require specified portions of the estimate to be paid to the treasurer of the upper-tier municipality on or before specified dates.  2001, c. 25, s. 311 (12). Instalments, counties (13) In each year, a lower-tier municipality in a county shall pay amounts to the upper-tier municipality in the following instalments: 1.  25 per cent of the amount required to be raised by the lower-tier municipality for upper-tier purposes in the previous year, on or before March 31. 2.  50 per cent of the amount required to be raised by the lower-tier municipality for upper-tier purposes in the current year, less the amount of the instalment paid under paragraph 1, on or before June 30. 3.  25 per cent of such current amount, on or before September 30. 4.  The balance of the entitlement for the year, on or before December 15.  2001, c. 25, s. 311 (13). Adjustment (14) The instalment under paragraph 2 of subsection (13) shall be adjusted in accordance with the following: 1.  The instalment shall be decreased by 50 per cent of the upper-tier’s share of the costs, for the prior year, of deferrals, cancellations or other relief under a by-law under section 319, 361, 362 or 364. 2.  The instalment shall be increased by 50 per cent of the upper-tier’s share of any taxes, deferred under a by-law under subsection 319 (1), that were due in the prior year.  2001, c. 25, s. 311 (14). Variation by agreement (15) Despite subsection (13), a county may, by agreement with a majority of its lower-tier municipalities representing at least two-thirds of the total weighted assessment of all its lower-tier municipalities, provide by by-law for any number of instalments and their due dates other than those provided in subsection (13) and those alternative instalments and due dates shall be applicable to all its lower-tier municipalities.  2001, c. 25, s. 311 (15). Definition (16) For the purposes of subsection (15), “weighted assessment” means the assessment for a property multiplied by the tax ratio, established under section 308, for the property class the property is in.  2001, c. 25, s. 311 (16). Interest on advance payments (17) The upper-tier municipality may pay interest at a rate to be determined by the council of the upper-tier municipality on any payment, or portion of such a payment, made in advance by a lower-tier municipality.  2001, c. 25, s. 311 (17). Payment (18) The amount levied by a lower-tier municipality pursuant to an upper-tier rating by-law shall be deemed to be taxes and is a debt of the lower-tier municipality to the upper-tier municipality and the treasurer of the lower-tier municipality shall pay the amount owing by the lower-tier municipality to the treasurer of the upper-tier municipality on or before the dates and in the portions as determined in accordance with  subsections (12) to (15).  2001, c. 25, s. 311 (18). Default (19) If a lower-tier municipality fails to make any payment, or portion of it, in accordance with subsections (12) to (15), the lower-tier municipality shall pay to the upper-tier municipality interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the upper-tier municipality may by by-law determine, from the date payment is due until it is made.  2001, c. 25, s. 311 (19). Amount payable, adjustments if estimate incorrect (20) If the amount levied by a lower-tier municipality pursuant to an upper-tier rating by-law is different from the amount estimated in the by-law, the lower-tier municipality is required to pay only the amount levied and the appropriate adjustments shall be made in respect of any amounts already paid.  2001, c. 25, s. 311 (20). (21) Repealed:  2009, c. 33, Sched. 21, s. 6 (24). Regulations, funding of rebates (22) The Minister of Finance may make regulations allowing, subject to conditions prescribed in the regulations, the tax rate for a property class to be greater than would be allowed under paragraph 2 of subsection (6) for the purpose of allowing additional taxes to be levied on property in the property class to fund rebates under section 361 on the following property: 1.  Property in the property class. 2.  If the property class is one of the commercial classes within the meaning of subsection 308 (1), property in those classes. 3.  If the property class is one of the industrial classes within the meaning of subsection 308 (1), property in those classes.  2001, c. 25, s. 311 (22). Funding of rebates, commercial (23) The tax rates for the commercial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (22) so that the tax rates are higher than would be allowed under paragraph 2 of subsection (6) to the extent necessary to raise additional taxes to fund the upper-tier municipality’s share of the cost of rebates under section 361 on property in the commercial classes.  2001, c. 25, s. 311 (23). Funding of rebates, industrial (24) The tax rates for the industrial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (22) so that the tax rates are higher than would be allowed under paragraph 2 of subsection (6) to the extent necessary to raise additional taxes to fund the upper-tier municipality’s share of the cost of rebates under section 361 on property in the industrial classes.  2001, c. 25, s. 311 (24). Special reductions (25) An upper-tier municipality may, with the written approval of the Minister of Finance, set a tax rate for a property class that is lower than would otherwise be allowed under this section.  2001, c. 25, s. 311 (25). Regulations (26) The Minister may make regulations varying the application of subsections (13) and (14).  2001, c. 25, s. 311 (26). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 49 (1, 2) - 01/01/2003 2009, c. 33, Sched. 21, s. 6 (22-24) - 25/01/2010 Local municipality levies