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F-2.1 - Act respecting municipal taxation

Section 120
Disposition versions

Full text
120. (Repealed).
1979, c. 72, s. 120; 1982, c. 63, s. 200; 1988, c. 76, s. 37; 1991, c. 32, s. 53; 1997, c. 43, s. 262.
120. Where a complaint relates to a unit of assessment or place of business whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the decision of the board must state the reasons on which it is based, either in writing or verbally at the sitting, and be entered in the minutes.
In other cases, the decision must state the reasons on which it is based, in writing.
Every decision of the board must be signed by the member presiding over the sitting at which it is rendered and be filed in the record of the case.
1979, c. 72, s. 120; 1982, c. 63, s. 200; 1988, c. 76, s. 37; 1991, c. 32, s. 53.
120. Where a complaint relates to a unit of assessment, a place of business or premises whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the decision of the board must state the reasons on which it is based, either in writing or verbally at the sitting, and be entered in the minutes.
In other cases, the decision must state the reasons on which it is based, in writing.
Every decision of the board must be signed by the member presiding over the sitting at which it is rendered and be filed in the record of the case.
1979, c. 72, s. 120; 1982, c. 63, s. 200; 1988, c. 76, s. 37.
120. Where a complaint relates to a unit of assessment whose real estate value entered on the roll is $250 000 or over or to a place of business or premises whose rental value entered on the roll is $25 000 or over, the decision of the board must state the reasons on which it is based, either in writing or verbally at the sitting, and be entered in the minutes.
In other cases, the decision must state the reasons on which it is based, in writing.
Every decision of the board must be signed by the member presiding over the sitting at which it is rendered and be filed in the record of the case.
1979, c. 72, s. 120; 1982, c. 63, s. 200.
120. Every decision of the board must state the reasons on which it is based, either in writing or verbally at the sitting, and be entered in the minutes.
Every decision of the board must be signed by the member presiding over the sitting at which it is rendered and be filed in the record of the case.
1979, c. 72, s. 120.
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