Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 261.5.12
Disposition versions

Full text
261.5.12. The effective aggregate taxation rate for the current fiscal year is the rate established using
(1)  the revenues recorded in the financial report for that fiscal year, in the case of the revenues referred to in subdivision 2; and
(2)  the average of the totals of the values entered on the property assessment roll at the beginning and at the end of the fiscal year, in the case of the values referred to in subdivision 3, subject to sections 261.5.13 and 261.5.14.
The decimal part of the quotient obtained as a result of the division carried out to establish the average is dropped and the integer is increased by 1.
2006, c. 31, s. 100.
© Gouvernement du Québec