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F-2.1 - Act respecting municipal taxation

Section 261.5.19
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261.5.19. The taxable non-residential property assessment is a projection.
For the purpose of establishing the taxable non-residential property assessment for a fiscal year, the values or parts of values taken into consideration are the values used to calculate the revenues, provided for in the budget adopted for the fiscal year, that must derive from the general property tax, taking into account, if applicable, the provisions of Division IV.3 of Chapter XVIII.
2006, c. 31, s. 100.
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