F-2.1 - Act respecting municipal taxation

Section 253.40 Disposition versions

1995-02-08

253.40. Where an alteration to the roll affecting the taxable value of a unit of assessment has effect from a date, later than 1 January, comprised in the first fiscal year for which the roll applies, the last amount of abatement established for that fiscal year in respect of that unit pursuant to section 253.38 or to this section is replaced, from the date the alteration has effect, by a new amount of abatement if the latter amount is different from the former amount.

The new amount is established by performing the following operations consecutively:

(1)  multiplying the tax rate fixed for the first fiscal year for which the roll applies by the lesser of the taxable value of the unit on 1 January of that fiscal year and its taxable value after the alteration;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year for which the roll applies as established pursuant to the second paragraph of section 253.38.

If the difference resulting from the subtraction made under subparagraph 2 of the second paragraph is negative, the new amount of the abatement is $0.

For the purposes of the second paragraph, if section 253.38 is re-applied in respect of the unit to take account of an alteration referred to in section 253.39 and the abatement in respect of the unit is not withdrawn as a result of the alteration, the taxable value of the unit on 1 January of the first fiscal year for which the roll applies and the maximum amount of tax for that fiscal year are the value and amount established as a result of the re-application of section 253.38. If the re-application occurs after the application of this section, this section is re-applied to take account of the re-application.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

1994-06-17

253.40. Where the tax account for the fiscal year considered or for the preceding fiscal year is amended as a result of an alteration made to the roll for the fiscal year considered or for the preceding fiscal year after 1 January of the fiscal year considered, and the alteration to the roll takes effect on or before that date, sections 253.37 to 253.39 apply again as if the alteration had been made on the date on which it takes effect. The rule prescribed in this paragraph also applies where a new roll is deposited to replace a roll which has been quashed or set aside.

Where the tax account for the fiscal year considered is amended as a result of an alteration made to the roll for the fiscal year considered after the roll comes into force, and the alteration takes effect after the coming into force of the roll, the fictitious amount determined before the alteration pursuant to section 253.39 or pursuant to this section, as the case may be, is replaced, from the date on which the alteration takes effect,

(1)  by the new fictitious amount that is the sum of the previous fictitious amount and the additional amount of tax due by reason of the alteration;

(2)  by the amount of tax due as a result of the alteration where the alteration results in a reduction of the tax, or by a new fictitious amount equal to the difference obtained by subtracting from the previous fictitious amount the new amount of tax due, if the difference is a positive figure lower than the figure representing the new amount of tax due.

The application of section 253.39 and, where applicable, of the first two paragraphs of this section must be taken into account in calculating any tax supplement or refund under section 245. In no case may the amount a municipality is required to pay a taxpayer exceed the amount charged to the taxpayer in the real estate tax account.

1994, c. 30, s. 78.