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F-2.1 - Act respecting municipal taxation

Section 261.5.1
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261.5.1. The aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the total amount of the revenues for the fiscal year, taken into consideration in accordance with subdivision 2, by the total amount of the values used to calculate the local municipality’s property taxes for the fiscal year, taken into consideration in accordance with subdivision 3.
The quotient resulting from the division under the first paragraph is expressed as a six decimal number, rounded up if the seventh decimal is greater than 4.
For the purposes of this division, “current fiscal year” means the fiscal year for which the aggregate taxation rate is established.
2006, c. 31, s. 100.
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