F-2.1 - Act respecting municipal taxation

Section 261.5.8 Disposition versions

2007-01-01

261.5.8. If part of the revenues deriving from the general property tax or any special tax referred to in section 261.5.7 for the current fiscal year derives from the imposition of that tax for a preceding fiscal year, the rates used for the purposes of that section in respect of that part of the revenues are the rates fixed for the current fiscal year rather than the preceding fiscal year.

However, if, for the current fiscal year, the municipality has not fixed a rate specific to the category of non-residential immovables that is greater than the basic rate even though it did so for the preceding fiscal year, section 261.5.7 applies only in respect of the part of the revenues deriving from the imposition of the tax for the preceding fiscal year and, for that purpose, the rates fixed for that year are used.

2006, c. 31, s. 100.