F-2.1 - Act respecting municipal taxation

Section 253.6 Disposition versions

1991-06-20

253.6. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 73; 1991, c. 32, s. 136.

1988-12-23

253.6. Where an alteration to the roll for the fiscal year considered or the preceding fiscal year is made after the date on which it is considered for the purposes of section 253.3 and the alteration takes effect on that date or before that date, sections 253.2, 253.3 and 253.5 apply again as if the alteration had been made on the date on which it takes effect. The rule set out in this paragraph also applies where a new roll is deposited to replace a roll that has been quashed or set aside.

Where an alteration to the roll for the fiscal year considered is made after the coming into force of the roll and takes effect subsequently, the fictitious value established before the alteration in accordance with section 253.5 or, as the case may be, this section shall be replaced, from the date on which the alteration takes effect,

(1)  by a new fictitious value corresponding to the sum of the previous fictitious 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 fictitious value equal to the difference obtained by subtracting from the previous fictitious 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.

The abatement applicable in respect 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.

Section 253.5 and the first three paragraphs of this section shall be taken into account, where applicable, in computing a supplement or a refund of real estate taxes under section 245. In all cases, the amount to be paid by the corporation to the ratepayer shall not exceed the amount required from him on the real estate tax account.

1987, c. 69, s. 5; 1988, c. 76, s. 73.

1987-12-14

253.6. When the effect of an alteration to the roll, or the preparation of a new roll to replace a roll that has been quashed or set aside, is to change the taxable value of an eligible unit of assessment, account must be taken of the abatement in establishing the amount of the resulting tax supplement or refund.

The same rule applies where the effect of an alteration to or the preparation of the roll renders a unit eligible or, as the case may be, not eligible for the abatement.

1987, c. 69, s. 5.