F-2.1 - Act respecting municipal taxation

Full text
210.11. Where, on a date subsequent to the date of the deposit of a roll, an alteration (other than an alteration referred to in section 210.12) is made to the roll to reflect the decrease in the taxable value of a specified assessment unit, subparagraph 2 of the second paragraph of section 210.7 is to be read, in relation to the specified assessment unit, for any year beginning after the date of the alteration and to which the roll applies, as if “as that roll stands on the day of its deposit” were replaced by “as that roll stands at the end of the fiscal year in which the taxable value of the specified assessment unit was reduced”.
2017, c. 1, s. 44.