F-2.1 - Act respecting municipal taxation

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261.5.13. In the case of a unit of assessment, if the taxable value entered on the property assessment roll is replaced by an adjusted value, the adjusted value of the unit as it existed at the beginning and at the end of the fiscal year is used to calculate the average under subparagraph 2 of the first paragraph of section 261.5.12.
2006, c. 31, s. 100.