F-2.1, r. 10 - Regulation respecting the median proportion of the real estate assessment roll

Section 23 Disposition versions

2012-09-01

23. For the purposes of section 22,

(1)  “fiscal period in question” means the fiscal period for which the median proportion of the roll of the municipality is being determined;

(2)  “comparable roll” means any real estate assessment roll, other than that of the municipality, that is drawn up for a part of the regional municipal territory comprising that of the municipality which, according to the assessor of the municipal body responsible for the assessment that caused the roll to be drawn up, is not the result of an equilibration within the meaning of the third paragraph of section 46.1 of the Act respecting municipal taxation (chapter F-2.1) and in respect of which the basic list used to determine its median proportion for the fiscal period in question contains a number of sales equal to the number of sales to be entered on that list;

(3)  “regional municipal territory” means the territory of a regional county municipality, the territory formed by all the territories of the Municipalité de la Côte-Nord-du-Golfe-Saint-Laurent and the municipalities constituted under the Act respecting the municipal reorganization of the territory of the municipality of the North Shore of the Gulf of St. Lawrence (1988, chapter 55) or the territory formed by all the territories of the Municipalité de la Baie-James and the other municipalities contemplated in section 40 of the James Bay Region Development and Municipal Organization Act (chapter D-8.2).

M.O. 93-10-20, s. 23.