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F-2.1 - Act respecting municipal taxation

Section 253.13
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253.13. (Repealed).
1987, c. 69, s. 5; 1991, c. 32, s. 136.
253.13. A taxpayer is eligible for the averaging of his tax payments if the percentage of increase in the amount of real estate taxes that he is required to pay for a fiscal period, in relation to the preceding fiscal period, is greater than the percentage of increase fixed by by-law as the threshold of eligibility.
Notwithstanding the foregoing, the by-law may provide that the payment of real estate taxes imposed on units of assessment of any category determined therein cannot be the subject of averaged payment; in that case, such taxes are not subject to this division.
1987, c. 69, s. 5.
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