F-2.1 - Act respecting municipal taxation

Section 253.10 Disposition versions

1991-06-20

253.10. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 75; 1991, c. 32, s. 136.

1988-12-23

253.10. Sections 253.1 to 253.8 apply to any unit of assessment that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254, except a unit of assessment described in any of the last three paragraphs of section 255.

For the application of sections 253.1 to 253.8 to such a unit, the value that is exempt from tax is regarded as a taxable value and the amount payable in its respect is regarded as a real estate tax.

Sections 253.1 to 253.8 do not apply to any other unit of assessment if its value ceases to be tax exempt on the date of the coming into force of the roll for the fiscal year considered.

Any alteration to the roll taking effect after its coming into force that is made to take account of the fact that the value of the unit ceases to be non-taxable is not an alteration contemplated by the second paragraph of section 253.6.

1987, c. 69, s. 5; 1988, c. 76, s. 75.

1987-12-14

253.10. Sections 253.1 to 253.8 apply to any unit of assessment that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254, except a unit of assessment described in any of the last three paragraphs of section 255.

For the application of sections 253.1 to 253.8 to such a unit, the value that is exempt from tax is regarded as a taxable value, the amount payable in its respect is regarded as a real estate tax, and the first request for payment of that amount for the fiscal period is regarded as the account for real estate taxes prescribed under section 81.

Sections 253.1 to 253.8 do not apply to any other unit of assessment if its value ceases to be tax exempt from one fiscal period to the next.

1987, c. 69, s. 5.