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F-2.1 - Act respecting municipal taxation

Section 253.28
Disposition versions

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253.28. Subject to the power provided for in the fourth paragraph of section 253.27, every unit of assessment or business establishment whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.
For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 is not taken into account, unless a corresponding alteration is made to the preceding roll.
Where a unit or establishment on the roll concerned results from the combination of several whole units or establishments entered on the preceding roll, the sum of the taxable value of each such unit or establishment is considered to be the taxable value, entered on the preceding roll, of the unit or establishment resulting from the combination.
1988, c. 76, s. 78; 1991, c. 32, s. 139; 1994, c. 30, s. 76; 1999, c. 40, s. 133; 2017, c. 13, s. 176.
253.28. Every unit of assessment or business establishment whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.
For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 is not taken into account, unless a corresponding alteration is made to the preceding roll.
Where a unit or establishment on the roll concerned results from the combination of several whole units or establishments entered on the preceding roll, the sum of the taxable value of each such unit or establishment is considered to be the taxable value, entered on the preceding roll, of the unit or establishment resulting from the combination.
1988, c. 76, s. 78; 1991, c. 32, s. 139; 1994, c. 30, s. 76; 1999, c. 40, s. 133.
253.28. Every unit of assessment or place of business whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.
For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 is not taken into account, unless a corresponding alteration is made to the preceding roll.
Where a unit or place entered on the roll concerned results from the combination of several whole units or places entered on the preceding roll, the sum of the taxable value of each such unit or place is deemed to be the taxable value, entered on the preceding roll, of the unit or place resulting from the combination.
1988, c. 76, s. 78; 1991, c. 32, s. 139; 1994, c. 30, s. 76.
253.28. Every unit of assessment or place of business whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.
For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to paragraph 6, 7 or 18 of section 174 or paragraph 6 of section 174.2 is not taken into account, unless a corresponding alteration is made to the preceding roll.
Where a unit or place entered on the roll concerned results from the combination of several whole units or places entered on the preceding roll, the sum of the taxable value of each such unit or place is deemed to be the taxable value, entered on the preceding roll, of the unit or place resulting from the combination.
1988, c. 76, s. 78; 1991, c. 32, s. 139.
253.28. Every unit of assessment whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.
For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to paragraph 6 or 7 of section 174 is not taken into account, unless a corresponding alteration is made to the preceding roll.
Where a unit entered on the roll concerned results from the combination of several whole units entered on the preceding roll, the sum of the taxable value of each such unit is deemed to be the taxable value, entered on the preceding roll, of the unit resulting from the combination.
The resolution may provide that, where the abatement provided for in Division IV.1 has applied to the real estate taxes imposed for the preceding fiscal year on a unit entered on the roll concerned, the fictitious value referred to in the second paragraph of section 253.5 is deemed to be the taxable value entered on the preceding roll.
1988, c. 76, s. 78.
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