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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 5
Disposition versions
5. A value per hectare is established for each unit of assessment comprised in the contemplated land.
The value per hectare is the result of the division of the value of the contemplated land by its area, which must be converted into hectares. The result of the division is rounded down to the nearest unit, and if it contains decimals, they are dropped.
The value and the area of the land that are taken into consideration for the establishment of the value per hectare are those entered on the roll when it was deposited or those that should have been entered in accordance with the Manuel d’évaluation foncière du Québec published by the Publications du Québec.
In force: 2021-07-08
5. A value per hectare is established for each unit of assessment comprised in the contemplated land.
The value per hectare is the result of the division of the value of the contemplated land by its area, which must be converted into hectares. The result of the division is rounded down to the nearest unit, and if it contains decimals, they are dropped.
The value and the area of the land that are taken into consideration for the establishment of the value per hectare are those entered on the roll when it was deposited or those that should have been entered in accordance with the Manuel d’évaluation foncière du Québec published by the Publications du Québec.
