F-2.1 - Act respecting municipal taxation

Section 253.14 Disposition versions

1991-06-20

253.14. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

1987-12-14

253.14. To establish the percentage of increase in the amount of real estate taxes payable by the taxpayer, the amount claimed on the tax account provided for in section 81 for the fiscal period considered is compared to the total amount claimed for the preceding fiscal period in all the accounts mailed before the date of preparation of the first mentioned account.

For the purposes of the first paragraph,

(1)  the amount claimed for the period considered shall not include the amount carried over from a previous fiscal period, the interest on that amount or an amount resulting from an alteration made to the roll under paragraph 7 of section 174, unless the alteration also affects the roll for the preceding fiscal period;

(2)  the total amount claimed for the preceding period shall not include the amount carried over from a previous fiscal period, the amount that may be carried over to a subsequent period, whether or not it has been so carried, or the interest on either of those amounts.

1987, c. 69, s. 5.