Quebec, Canada, local Obligatory referendum [LOR] - To levy a school tax

General Typology

Instrument
Obligatory referendum [LOR]
Location
Quebec, Canada
Political level
local
Local Name:
To levy a school tax
Normative Level:
statutory
Legally Binding:
yes
Legally Defined:

308. Where the school board levies a tax the rate of which exceeds $0.35 per $100 of the standardized assessment of taxable immovables or a portion of that assessment included in its property tax base or the yield of which,established at the time of the adoption of its budget, exceeds the amount computed under the following paragraphs, the tax is subject to the approval of the electors in accordance with sections 345 to 353.

440. Where a school board requires an amount exceeding the limit referred to in subparagraph 1 of the first paragraph of section 439, the school board shall collect the excess itself by way of a surtax.
Before collecting the surtax, the school board shall obtain the approval of its electors. Sections 345 to 353, adapted as required, apply to the levy of the surtax.
Where the surtax is approved, it shall apply to the school year for which it is levied, and the school board may collect the amount by which the amount per student exceeds that contemplated in section 308 for the following three school years without exceeding the lesser of the new limits.

References: Education Act; updated Feb. 2016

Subject Matter:

To levy a tax rate more than $0.35 per $100; a surtax

Actors

Author:
School board
Initiator:
law
Decision maker:
Electorate

Requirements

Available Time:
Turnout Quorum:
Legal source does not mention turnout quorum
Approval Quorum:
350. If the results show a majority of NO votes, the tax levy is disapproved and the school board shall levy a tax within the limits prescribed in this Act. In the event of a tie-vote, the chairman of the school board shall have a casting vote.
Geographical Quorum:
Legal source does not mention geographical quorum
Excluded Issues:
Other Formal Requirements:

Procedural Elements

Wording Of Ballot Question:

348. The following shall be printed on the ballot paper:
€œDo you approve the levy of a tax at the rate of (x) cents per hundred dollars of standardized assessment of taxable immovables for the (name of the school board)?€
YES |
|
NO |
|
Beneath shall appear whichever of the following notes is appropriate:
(If the limit it is proposed to exceed is the tax rate:)
€œNOTE: This rate corresponds to (x) cents per $100 of standardized assessment more than the legal limit.
If the levy of the tax is approved, the rate of this tax constitutes the new legal limit for that purpose for the school year
Education Act
http://www2.publicationsduquebec.gouv.qc.ca/dynamicSearch/telechar...
(insert here the school year) and the following three school years.€
(If the limit it is proposed to exceed is the maximum yield of the tax:)
€œNOTE: The anticipated revenue from this tax corresponds to $ (w), which is $ (x) more than the legal maximum yield; the amount per student has been raised to $ (y), which is $ (z) more than the legal limit.
If the levy of the tax is approved, the amount of $ (z) mentioned above is added to the legal amount per student for computing the maximum yield of the tax for the school year (insert here the school year) and the following three school years.€
(Or, if it is proposed to exceed both limits:)
€œNOTE: The rate of this tax corresponds to (v) cents per $100 of standardized assessment more than the legal limit.
The anticipated revenue from this tax corresponds to $ (w), which is $ (x) more than the legal maximum yield; the amount per student has been raised to $ (y), which is $ (z) more than the legal limit.
If the levy of the tax is approved, the rate of this tax constitutes the new legal limit for that purpose for the school year (insert here the school year) and the following three school years, and the amount of $ (z) mentioned in the second paragraph is added to the legal amount per student for computing the maximum yield of the tax for those school years.€

References: Education Act; updated Feb. 2016

Interaction With Authorities:
Supervision And Support:
Transparency And Finance:

Practice

Archive:
Remarks:

352. Where the school tax is approved,
(1) the rate higher than that provided in section 308 constitutes the new maximum rate for the purposes of that section for the school year in question and the following three school years;
(2) the amount by which the amount per student exceeds that contemplated in section 308 for the school year in question is added to the legal amount per student for computing the maximum yield of the tax for that school year and the following three school years.
353. Where, following a contestation, the court annuls a referendum, it may order a new referendum.

References: Education Act; updated 1 march 2013