F-2.1 - Act respecting municipal taxation

Section 253.3 Disposition versions

2023-12-08

253.3. The tax credit granted under subparagraph 1 of the first paragraph of section 253.1 is established by multiplying the value of the immovable or share, determined according to the taxable value entered on the property assessment roll, by the rate obtained by subtracting a rate equivalent to twice the basic rate fixed for the fiscal year from the rate specific to the category of serviced vacant land for that fiscal year.

1987, c. 69, s. 5; 1988, c. 76, s. 70; 1991, c. 32, s. 136; 2023, c. 33, s. 72.

1991-06-20

253.3. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 70; 1991, c. 32, s. 136.

1988-12-23

253.3. To establish the percentage of increase in the taxable value of a unit of assessment, its taxable value entered on the roll for the fiscal year considered, on the date of the coming into force of the roll, is compared with its taxable value on the preceding day as entered on the roll for the preceding fiscal year.

For the purposes of the first paragraph, the value added to the unit by an alteration to the roll pursuant to paragraph 7 of section 174 for the fiscal year considered is not taken into account, unless a corresponding alteration is made to the roll for the preceding fiscal year.

1987, c. 69, s. 5; 1988, c. 76, s. 70.

1987-12-14

253.3. To establish the percentage of increase of the taxable value of a unit of assessment, its taxable value entered on the roll for the fiscal period considered, as it exists on the date of preparation of the account for real estate taxes under section 81, is compared to its taxable value entered on the roll for the preceding fiscal period, as it existed at the end of that period, taking into account the alterations made to the roll before the preparation of the account.

For the purposes of the first paragraph, the value of all or part of an immovable added to the unit by an alteration to the roll pursuant to paragraph 7 of section 174 for the fiscal period considered is not taken into account, unless the alteration also affects the roll for the preceding fiscal period.

The first two paragraphs apply subject to the second paragraph of section 253.5.

1987, c. 69, s. 5.