F-2.1 - Act respecting municipal taxation

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244.64.8.8. The basic rate shall constitute the rate specific to the residual subcategory.
The rate specific to any subcategory other than the residual subcategory must also be equal to or greater than 66.6% of the rate specific to the residual subcategory and shall not exceed 133.3% of that rate.
2023, c. 33, s. 70.