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M-14, r. 1.1 - Regulation respecting the registration of agricultural operations and the payment of property taxes and compensation
Section 17
Disposition versions
17. For the purposes of the first paragraph of section 36.0.13 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‑14), the amount of the school property tax is established using the value on the property assessment roll on 1 January of the year covered by the application, multiplied by the school tax rate applicable for the school fiscal year ending in the year covered by the application.
The value on the property assessment roll referred to in the first paragraph is established taking into account the limit set by section 231.3 of the Act respecting municipal taxation (chapter F‑2.1), the standardization applicable under paragraph 2 of section 302 of the Education Act (chapter I‑13.3), regardless of the adjustment after the averaging applicable under paragraph 2.1 of that section, and the taxable value referred to in the second paragraph of section 303 of that Act.
No correction may be made to the amount referred to in the first paragraph for retroactive updating of the property assessment roll, except where the updating is carried out following an event referred to in paragraph 14 of section 174 of the Act respecting municipal taxation (chapter F‑2.1).
In force: 2021-01-01
17. For the purposes of the first paragraph of section 36.0.13 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‑14), the amount of the school property tax is established using the value on the property assessment roll on 1 January of the year covered by the application, multiplied by the school tax rate applicable for the school fiscal year ending in the year covered by the application.
The value on the property assessment roll referred to in the first paragraph is established taking into account the limit set by section 231.3 of the Act respecting municipal taxation (chapter F‑2.1), the standardization applicable under paragraph 2 of section 302 of the Education Act (chapter I‑13.3), regardless of the adjustment after the averaging applicable under paragraph 2.1 of that section, and the taxable value referred to in the second paragraph of section 303 of that Act.
No correction may be made to the amount referred to in the first paragraph for retroactive updating of the property assessment roll, except where the updating is carried out following an event referred to in paragraph 14 of section 174 of the Act respecting municipal taxation (chapter F‑2.1).
