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F-2.1, r. 14.1 - Regulation respecting the maximum taxable value of the land of any agricultural operation referred to in section 231.3.1 of the Act respecting municipal taxation
Section 1
Disposition versions
1. This Regulation sets out the rules for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with a regulation made under section 36.01 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‑14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‑41.1) that is contemplated under section 231.3.1 of the Act respecting municipal taxation (chapter F‑2.1), hereinafter called “contemplated land”, for the purpose of computing any municipal property tax imposed on the whole territory of a municipality.
The maximum taxable value of the land concerned is the value established by the Minister, for the duration of a property assessment roll, by performing the acts provided for in this Regulation.
In force: 2021-07-08
1. This Regulation sets out the rules for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with a regulation made under section 36.01 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‑14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P‑41.1) that is contemplated under section 231.3.1 of the Act respecting municipal taxation (chapter F‑2.1), hereinafter called “contemplated land”, for the purpose of computing any municipal property tax imposed on the whole territory of a municipality.
The maximum taxable value of the land concerned is the value established by the Minister, for the duration of a property assessment roll, by performing the acts provided for in this Regulation.
