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F-2.1, r. 14.1 - Regulation respecting the maximum taxable value of the land of any agricultural operation referred to in section 231.3.1 of the Act respecting municipal taxation
Section 13
Disposition versions
13. The maximum taxable value per hectare of land concerned applicable in the first 3-year assessment cycle that comes into force in the year following that of the 3-year computation corresponds to the result of the multiplication of the 90th percentile established pursuant to section 9 by the indexation rate established pursuant to section 12.
For the second cycle, this value corresponds to the result of the computation obtained in the first paragraph multiplied by the indexation factor.
For the third cycle, it corresponds to the result of the computation obtained pursuant to the second paragraph multiplied by the indexation factor.
Any result obtained pursuant to this section must be rounded down to the nearest hundred.
Despite the foregoing, the maximum taxable value is deemed equal to that obtained for the deposit of the preceding roll if it is lower than that value.
In force: 2021-07-08
13. The maximum taxable value per hectare of land concerned applicable in the first 3-year assessment cycle that comes into force in the year following that of the 3-year computation corresponds to the result of the multiplication of the 90th percentile established pursuant to section 9 by the indexation rate established pursuant to section 12.
For the second cycle, this value corresponds to the result of the computation obtained in the first paragraph multiplied by the indexation factor.
For the third cycle, it corresponds to the result of the computation obtained pursuant to the second paragraph multiplied by the indexation factor.
Any result obtained pursuant to this section must be rounded down to the nearest hundred.
Despite the foregoing, the maximum taxable value is deemed equal to that obtained for the deposit of the preceding roll if it is lower than that value.
