F-2.1 - Act respecting municipal taxation

Section 253.31 Disposition versions

2022-02-24

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll is deemed to be an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Subject to the third and fourth paragraphs, where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  by a new adjusted value for the fiscal year concerned corresponding to the product obtained by multiplying the adjusted value for that fiscal year as established prior to the alteration by the difference between 100% and the percentage loss of taxable value resulting from the alteration.

Where the alteration referred to in the second paragraph is a combining of several whole units of assessment or business establishments and an adjusted value was established in accordance with section 253.30 or this section for at least one of the units or establishments, the adjusted value of the unit or establishment resulting from the combining is,

(1)  if an adjusted value was established for each unit or establishment that was combined, the sum of the adjusted values; and,

(2)  if an adjusted value was not established for each unit or establishment that was combined, the sum of the taxable value of each unit or establishment for which no adjusted value was established and the adjusted value of each unit or establishment for which an adjusted value was established.

However, if the taxable value of the unit or establishment resulting from the combining is different from the sum of the taxable values of the units or establishments that were combined, as those values were entered on the roll concerned immediately before the alteration took effect, the adjusted value of the unit or establishment resulting from the combining that is established under the third paragraph is deemed, for the purposes of the second paragraph, to be an adjusted value established prior to the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or business establishment shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or establishment, divides it or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or business establishment to which has been added part of another, or from which that part has been taken, unless the value of a part exceeds 10% of the value of the unit or establishment to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

The averaging of the variation in the taxable value resulting from a decrease in the value of the unit of assessment or business establishment ceases where, through the taking of effect of an alteration to the roll referred to in subparagraph 1 of the second paragraph whose object is to reflect the increase in value resulting from work performed on a building already comprised in the unit, the adjusted value is replaced by a new adjusted value that is equal to or greater than the taxable value entered on the roll in force on the day preceding the coming into force of the roll concerned.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the business establishment, the averaging of the variation in the taxable value of the business establishment shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77; 1999, c. 31, s. 9; 1999, c. 40, s. 133; 2009, c. 26, s. 69; 2022, c. 3, s. 18.

2009-06-17

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll is deemed to be an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Subject to the third and fourth paragraphs, where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  by a new adjusted value for the fiscal year concerned corresponding to the product obtained by multiplying the adjusted value for that fiscal year as established prior to the alteration by the difference between 100% and the percentage loss of taxable value resulting from the alteration.

Where the alteration referred to in the second paragraph is a combining of several whole units of assessment or business establishments and an adjusted value was established in accordance with section 253.30 or this section for at least one of the units or establishments, the adjusted value of the unit or establishment resulting from the combining is,

(1)  if an adjusted value was established for each unit or establishment that was combined, the sum of the adjusted values; and,

(2)  if an adjusted value was not established for each unit or establishment that was combined, the sum of the taxable value of each unit or establishment for which no adjusted value was established and the adjusted value of each unit or establishment for which an adjusted value was established.

However, if the taxable value of the unit or establishment resulting from the combining is different from the sum of the taxable values of the units or establishments that were combined, as those values were entered on the roll concerned immediately before the alteration took effect, the adjusted value of the unit or establishment resulting from the combining that is established under the third paragraph is deemed, for the purposes of the second paragraph, to be an adjusted value established prior to the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or business establishment shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or establishment, divides it or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or business establishment to which has been added part of another, or from which that part has been taken, unless the value of a part exceeds 10% of the value of the unit or establishment to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the business establishment, the averaging of the variation in the taxable value of the business establishment shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77; 1999, c. 31, s. 9; 1999, c. 40, s. 133; 2009, c. 26, s. 69.

1999-10-22

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll is deemed to be an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  by a new adjusted value for the fiscal year concerned corresponding to the product obtained by multiplying the adjusted value for that fiscal year as established prior to the alteration by the difference between 100% and the percentage loss of taxable value resulting from the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or business establishment shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or establishment, divides it, combines it with another, or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or business establishment to which has been added part of another, or from which that part has been taken, unless the value of the said part exceeds 10% of the value of the unit or establishment to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the business establishment, the averaging of the variation in the taxable value of the business establishment shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77; 1999, c. 31, s. 9; 1999, c. 40, s. 133.

Where it applies to a municipality whose roll has an extended application period under section 139 of the Act to again amend various legislative provisions respecting municipal affairs (2006, chapter 60), this section is modified pursuant to section 7 of the schedule to that Act.

1999-06-19

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll shall be regarded as an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  by a new adjusted value for the fiscal year concerned corresponding to the product obtained by multiplying the adjusted value for that fiscal year as established prior to the alteration by the difference between 100% and the percentage loss of taxable value resulting from the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or place of business shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or place, divides it, combines it with another, or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or place of business to which has been added part of another, or from which that part has been taken, unless the value of the said part exceeds 10 % of the value of the unit or place to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the place of business, the averaging of the variation in the taxable value of the place of business shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77; 1999, c. 31, s. 9.

1994-06-17

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll shall be regarded as an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  where the alteration results in a loss of taxable value, by the taxable value entered on the roll after the alteration, if such value is less than the adjusted value for the fiscal year concerned as established before the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or place of business shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or place, divides it, combines it with another, or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or place of business to which has been added part of another, or from which that part has been taken, unless the value of the said part exceeds 10 % of the value of the unit or place to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the place of business, the averaging of the variation in the taxable value of the place of business shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77.

1991-06-20

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under paragraph 6, 7 or 18 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll shall be regarded as an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  where the alteration results in a loss of taxable value, by the taxable value entered on the roll after the alteration, if such value is less than the adjusted value for the fiscal year concerned as established before the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or place of business shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or place, divides it, combines it with another, or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or place of business to which has been added part of another, or from which that part has been taken, unless the value of the said part exceeds 10 % of the value of the unit or place to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the place of business, the averaging of the variation in the taxable value of the place of business shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142.

1988-12-23

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. The rule set out in this paragraph applies also where a new roll is deposited to replace a roll that has been quashed or set aside.

Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value corresponding to the previous adjusted value and the increase in taxable value resulting from the alteration;

(2)  by the taxable value entered on the roll following the alteration, where it consisted in a reduction in taxable value, or by a new adjusted value equal to the difference obtained by subtracting from the previous adjusted value the loss in taxable value, if that difference is a positive number smaller than that of the new taxable value entered on the roll.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment shall cease when an alteration referred to in the second paragraph which modifies, replaces or abolishes a unit takes effect.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the place of business or of premises, the averaging of the variation in the taxable value of the place of business or premises shall cease when the alteration takes effect.

1988, c. 76, s. 78.