Episode
Ville de Québec v. Jardins de Vérone S.E.C. (41748)
- Published
- May 13, 2026
- Duration seconds
- 7962
- Processing state
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Summary
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 “serviced vacant land” particular was removed, in accordance with ss. 174, 57.1.1 and 244.36 of the AMT. The building was not entered on the roll until early summer in 2019. On December 16, 2019, the ATQ rendered a decision in the respondent’s favour, confirming that, as soon as a building is situated on land, the assessor must alter the assessment roll by removing the “serviced vacant land” particular, regardless of its value. The ATQ ordered that the “serviced vacant land” particular be removed from the assessment roll retroactively to the date when the work had begun.The Court of Québec allow…