Finished going through Annex A, the document which lists the 789 addresses eligible for connection to Hudson’s sewer system and sewage treatment plant. Annex A forms an integral part of long-term loan Bylaw 505. This one bylaw accounts for $14.8 million of the town’s $24 million long-term debt.
Taken together, Bylaw 505 and Quebec’s Act Respecting Municipal Taxation make it clear every address fronting on a sewer line, connected or not, must pay the interest, principal and charges on the sewer/sewage treatment plant loan according to the rates set for residential and non-residential usage.
Act respecting municipal taxation, Section 244.3:
The mode of tariffing must be related to the benefits derived by the debtor.
Benefits are derived not only when the debtor or his dependent actually uses the property or service, or benefits from the activity but also when the property or service is at his disposal or the activity is an activity from which he may benefit in the future. The rule, adapted as required, also applies in the case of a property, service or activity from which benefit may be derived not directly by the person but which may be derived in respect of the immovable of which he is the owner or occupant.
The extended meaning given to the expression “benefits derived” in the second paragraph does not apply if the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service or in respect of the benefit derived from an activity. The activity of a municipality that consists in examining an application and responding to it is deemed to benefit the applicant, regardless of the response given, including cases where the subject of the application is a regulatory act or the response consists in such an act.
An accompanying letter from Hudson’s greffier Cassandra Comin Bergonzi notes that a special meeting will be held on Wednesday, Feb. 6 at the Community Centre where a revised 2017 budget will be presented. Finance committee head Rob Goldenberg said at the January council meeting the revision will include the taxation of properties located on the sewer system but not connected. In my discussions with a Municipal Affairs ministry lawyer and Hudson Director-General Jean-Pierre Roy, I was given to understand the municipality must tariff all properties physically capable of connecting to the sewer system even if they have not connected. The following lists all connectable properties. Annex A does NOT denote which properties have yet to connect.
Annex A: dai207-01-1-annexes-a
Note: This version has been updated with the addition of specific references.