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F-2.1 - Act respecting municipal taxation

Section 231.2
Disposition versions

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231.2. Any trapping camp included in a unit of assessment entered on the roll in the name of an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school property taxes, on the portion of its value that does not exceed $26,000.
1988, c. 76, s. 63; 1992, c. 53, s. 8; 1999, c. 40, s. 133; 2004, c. 20, s. 166; 2005, c. 28, s. 111.
231.2. Any trapping camp included in a unit of assessment entered on the roll in the name of an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school property taxes, on the portion of its value that does not exceed $15 000.
1988, c. 76, s. 63; 1992, c. 53, s. 8; 1999, c. 40, s. 133; 2004, c. 20, s. 166.
231.2. Any trapping camp owned by an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school property taxes, on the portion of its value that does not exceed $15 000.
1988, c. 76, s. 63; 1992, c. 53, s. 8; 1999, c. 40, s. 133.
231.2. Any trapping camp owned by an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school real estate taxes, on the portion of its value that does not exceed $15 000.
1988, c. 76, s. 63; 1992, c. 53, s. 8.
231.2. Any trapping camp located in a beaver reserve or on Crown land allocated for trapping purposes, and which is owned by an Indian, within the meaning of government regulation, practising trapping or related activities recognized by the Native community or by a person authorized by the regulation to give such recognition, is exempt from municipal school taxes on the portion of its value that does not exceed $15 000.
1988, c. 76, s. 63.
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