
The episode discusses a legal case involving land assessment and building permits in Ville de Québec.
The respondent, Jardins de Vérone S.E.C., owned land within the territory of the appellant, Ville de Québec (“City”). The land was officially designated as “serviced vacant land”, a particular that was included in the information concerning the unit of assessment on the assessment roll. On March 1, 2018, the respondent received a building permit from the City for the erection of a building with 109 dwellings. The work began on April 1, 2018, and was carried out without interruption as of that date. In July 2018, the respondent applied to the City’s assessment department to have the “serviced vacant land” particular removed from the information on the assessment roll. In October 2018, the municipal assessor’s representative denied that request on the ground that no action had been omitted by the assessor, having regard to ss. 32 and 244.36 of the Act respecting municipal taxation, CQLR, c. F-2.1 (AMT), and that there was therefore no basis for making an alteration. The respondent then brought a proceeding before the Administrative Tribunal of Québec (ATQ) under s. 132.1 of the AMT, seeking an order requiring the municipal assessor to alter the information on the roll so that the…
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