O-9 - Act respecting municipal territorial organization

Full text
121.1. Where, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), the municipality fixes, for a fiscal year prior to the fiscal year in which the first assessment roll drawn up specifically for the municipality comes into force, a general property tax rate specific to the category of industrial immovables or to the category of immovables consisting of six or more dwellings, the coefficient referred to in section 244.44 or 244.47 of that Act, as the case may be, is the coefficient established on the basis of a comparison of the last two property assessment rolls of the applicant municipality having the largest population.
2002, c. 37, s. 243.