PART VIII MUNICIPAL TAXATION
312.
312 (1) In this section, “commercial classes” has the meaning given to that expression by subsection 308 (1); (“catégories commerciales”) “general local municipality levy” means the amount the local municipality decided to raise in its budget for the year under section 290 on all rateable property in the local municipality; (“impôt général local”) “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 local municipality levy” means, where a local 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 local municipality, the amount the local municipality decided to raise in its budget for the year under section 290 for that purpose on less than all the rateable property. (“impôt extraordinaire local”)  2001, c. 25, s. 312 (1); 2002, c. 17, Sched. A, s. 50 (1). General local municipality levies (2) For purposes of raising the general local municipality levy, a local municipality shall, each year, pass a by-law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes.  2001, c. 25, s. 312 (2). Assessment for general local municipality 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, (a)  the by-law mentioned in subsection (2) is passed for the taxation year, if the local municipality is a single-tier municipality; or (b)  the by-law mentioned in subsection 311 (2) is passed for the taxation year, if the local municipality is a lower-tier municipality.  2001, c. 25, s. 312 (3). Later date (3.1) Despite subsection (3), an upper-tier municipality 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 a later date than that provided in clause (3) (b) and that later date shall be applicable to all its lower-tier municipalities.  2002, c. 17, Sched. A, s. 50 (2). Definition (3.2) In subsection (3.1), “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.  2002, c. 17, Sched. A, s. 50 (2). Limitation (3.3) An agreement under subsection (3.1) for a taxation year shall not be entered into after the day the by-law mentioned in subsection 311 (2) is passed for the taxation year.  2002, c. 17, Sched. A, s. 50 (2). Special local municipality levies (4) For purposes of raising a special local municipality levy, a local municipality shall, each year, pass a by-law levying 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 local municipality rateable for local municipality purposes.  2001, c. 25, s. 312 (4). Assessment for special local municipality 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, (a)  the by-law mentioned in subsection (4) is passed for the taxation year; or (b)  the by-law mentioned in subsection 311 (4) is passed for the taxation year, if the local municipality is a lower-tier municipality.  2001, c. 25, s. 312 (5). Restrictions on rates (6) The tax rates to be levied under subsection (2) or (4) are subject to the following restrictions: 1.  The rates must be set so that, when they are levied on the applicable assessment rateable for local municipality purposes, an amount equal to the general local municipality levy or special local municipality 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.  2001, c. 25, s. 312 (6). Exception, tax increases (7) Despite subsection (6), if the tax ratio or average tax ratio for the property class for the 2001 taxation year or a subsequent 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. 312 (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. 312 (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. 50 (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. 312 (9). Regulations, funding of rebates (10) 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. 312 (10). Funding of rebates, commercial (11) The tax rates for the commercial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (10) 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 local municipality’s share of the cost of rebates under section 361 on property in the commercial classes.  2001, c. 25, s. 312 (11). Funding of rebates, industrial (12) The tax rates for the industrial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (10) 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 local municipality’s share of the cost of rebates under section 361 on property in the industrial classes.  2001, c. 25, s. 312 (12). Special reductions (13) A local 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. 312 (13). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 50 (1, 2) - 01/01/2003