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F-2.1, r. 11 - Regulation respecting the equalization scheme
Section 8
Disposition versions
8. The standardized property value per inhabitant of a local municipality for the year of reference is the quotient obtained by dividing its standardized property value established for that fiscal year in accordance with section 9 by its population determined for that fiscal year in accordance with the second paragraph.
The population of a municipality for the year of reference is equal to the highest of the population of that fiscal year and the population of any of the 3 fiscal years preceding the year of reference.
The population as it exists on 1 January of the year of reference concerned is to be taken into consideration, with the alterations that take effect on that date or before that date and that are made before 1 May of the current fiscal year.
