F-2.1 - Act respecting municipal taxation

Section 556 Disposition versions

1999-10-22

556. An immovable subject to property taxes under the second paragraph of section 102 of the Property Assessment Act that is not entered on the assessment roll under this Act is subject, for the municipal fiscal period 1980, to municipal property taxes for an amount equal to 46 2/3% of the difference between the amounts contemplated in the above mentioned paragraph payable to the municipal corporation, account being taken, where such is the case, of any agreement or decision contemplated in the fourth paragraph of the above mentioned section 102.

For each municipal fiscal period from the fiscal period 1981, the amount of municipal property taxes to which such an immovable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 6 2/3% of the difference contemplated in the first paragraph.

1979, c. 72, s. 556; 1999, c. 40, s. 133.

1979-12-21

556. An immoveable subject to real estate taxes under the second paragraph of section 102 of the Real Estate Assessment Act that is not entered on the assessment roll under this act is subject, for the municipal fiscal period 1980, to municipal real estate taxes for an amount equal to 462/3% of the difference between the amounts contemplated in the above mentioned paragraph payable to the municipal corporation, account being taken, where such is the case, of any agreement or decision contemplated in the fourth paragraph of the above mentioned section 102.

For each municipal fiscal period from the fiscal period 1981, the amount of municipal real estate taxes to which such an immoveable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 62/3% of the difference contemplated in the first paragraph.

1979, c. 72, s. 556.