F-2.1 - Act respecting municipal taxation

Full text
214. (Repealed).
1979, c. 72, s. 214; 1985, c. 27, s. 98; 1991, c. 29, s. 17.
214. The taxable value of the land of a farm cannot exceed $375 a hectare.
The total municipal real estate taxes on a farm, including the houses and the other buildings situated thereon and intended for its operation, must not annually exceed 2% of the taxable value of the farm.
A tax imposed for the specific purpose of paying the whole or a part of the cost of drainage works, or of repaying a loan obtained or redeeming bonds issued to pay the whole or a part of that cost, is not contemplated in the second paragraph.
1979, c. 72, s. 214; 1985, c. 27, s. 98.
214. The taxable value of the land of a farm or woodlot cannot exceed $375 a hectare.
The total municipal real estate taxes on a farm or woodlot, including the houses and the other buildings situated thereon and intended for its operation, must not annually exceed 2% of the taxable value of the farm or woodlot.
A tax imposed for the specific purpose of paying the whole or a part of the cost of drainage works, or of repaying a loan obtained or redeeming bonds issued to pay the whole or a part of that cost, is not contemplated in the second paragraph.
1979, c. 72, s. 214.