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I-13.3 - Education Act
Section 310
Disposition versions
310. (Repealed).
1988, c. 84, s. 310; 2006, c. 54, s. 1; 2019, c. 52019, c. 5, s. 91.
310. The tax base of the school tax is the standardized assessment of taxable immovables.
However, if there is a variation in a municipality’s standardized assessment of taxable immovables because of the coming into force of its property assessment roll, the tax base of the school tax is an adjusted value obtained after averaging the variation.
The variation in the standardized assessment of the taxable immovables is averaged in accordance with Division IV.3 of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1), with the necessary modifications.
For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.
310. The tax base of the school tax is the standardized assessment of taxable immovables.
However, if there is a variation in a municipality’s standardized assessment of taxable immovables because of the coming into force of its property assessment roll, the tax base of the school tax is an adjusted value obtained after averaging the variation.
The variation in the standardized assessment of the taxable immovables is averaged in accordance with Division IV.3 of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1), with the necessary modifications.
310. The tax base of the school tax is the standardized assessment of taxable immovables.
