F-2.1, r. 2 - Regulation respecting compensations in lieu of taxes

Section 4 Disposition versions

2022-01-01

4. The aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the total amount of the revenues of the local municipality for the preceding fiscal year, taken into consideration in accordance with section 5, by the total amount of the taxable values for the preceding fiscal year, taken into consideration in accordance with section 5.2.

The quotient resulting from the division under the first paragraph is expressed as a 6 decimal number, rounded up if the seventh decimal is greater than 4.

O.C. 1086-92, s. 4; O.C. 1055-95, s. 3; O.C. 1170-2001, s. 4; O.C. 126-2010, s. 1; O.C. 1569-2021, s. 2.

2012-09-01

4. A municipality’s weighted aggregate taxation rate is established, after the deposit of the municipality’s property assessment roll, for all the fiscal years to which the roll applies.

That roll is called “current roll” and the first property assessment roll preceding the newly deposited roll is called “preceding roll”.

O.C. 1086-92, s. 4; O.C. 1055-95, s. 3; O.C. 1170-2001, s. 4; O.C. 126-2010, s. 1.