F-2.1 - Act respecting municipal taxation

Section 72.1 Disposition versions

1999-10-22

72.1. The following fiscal years shall be considered to be the third year of application of a roll:

(1)  every fiscal year for which a roll applies which is in addition to those for which it was made in accordance with section 14, 14.1 or 183;

(2)  the second fiscal year for which a roll made under the second paragraph of section 72 applies;

(3)  the fiscal year for which a roll made under the third paragraph of section 72 applies.

1988, c. 76, s. 26; 1991, c. 32, s. 36; 1999, c. 40, s. 133.

1991-06-20

72.1. The following fiscal years shall be deemed to be the third year of application of a roll:

(1)  every fiscal year for which a roll applies which is in addition to those for which it was made in accordance with section 14, 14.1 or 183;

(2)  the second fiscal year for which a roll made under the second paragraph of section 72 applies;

(3)  the fiscal year for which a roll made under the third paragraph of section 72 applies.

1988, c. 76, s. 26; 1991, c. 32, s. 36.

1988-12-23

72.1. Where a three-year roll is not deposited pursuant to section 70 or 71 and the preceding roll applies for an additional fiscal year pursuant to section 72, the assessor is bound to deposit a new roll within a period beginning on 15 August and ending on 15 September of that fiscal year for the two ensuing fiscal years. The new roll shall be regarded as a three-year roll and the second fiscal year for which it applies shall be regarded as the third fiscal year of the three-year roll. If the preceding roll is a three-year roll, the additional fiscal year for which it applies shall be regarded as the third fiscal year of that roll.

1988, c. 76, s. 26.