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F-2.1 - Act respecting municipal taxation

Section 261.5.3
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261.5.3. For the purpose of establishing the aggregate taxation rate, the revenues of the municipality taken into consideration are those for the current fiscal year deriving from
(1)  municipal property taxes; and
(2)  taxes other than property taxes, compensations and modes of tariffing that the municipality imposes on the owner, lessee or occupant of an immovable.
The first paragraph applies subject to sections 261.5.4 to 261.5.8.
2006, c. 31, s. 100.
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