F-2.1 - Act respecting municipal taxation

Section 244.41 Disposition versions

2007-01-01

244.41. (Repealed).

2000, c. 54, s. 82; 2006, c. 31, s. 85.

2000-12-20

244.41. For the purposes of section 244.39, the municipality’s aggregate taxation rate is the quotient obtained by dividing the total amount of the revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality among those referred to in the regulation made under paragraph 3 of section 263, by the municipality’s taxable property assessment for the fiscal year concerned.

The taxable property assessment is the total of the taxable values entered on the property assessment roll of the municipality.

If the municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the second paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.

If the municipality avails itself of sections 253.27 to 253.34, the taxable property assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies. For the third fiscal year, the aggregate taxation rate shall be established in the same manner as if the municipality had not availed itself of those sections.

The adjusted assessment referred to in the fourth paragraph shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of property taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.

For the purpose of establishing the adjusted value applicable for the second fiscal year, the net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that determined for such fiscal year under the fifth paragraph.

In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is considered to be the third fiscal year under section 72.1, the obligation under the third paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is

(1)  in the first case, inoperative;

(2)  in the second case, adapted as if the anniversary concerned were the first;

(3)  in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.

2000, c. 54, s. 82.