C-27.1 - Municipal Code of Québec

Section 77 Disposition versions

1989-01-01

77. (Repealed).

1982, c. 63, s. 7; 1988, c. 19, s. 246.

0001-01-01

77. Where a municipality is annexed to another, the values entered on the real estate assessment roll or roll of rental values then in force in the municipalities are multiplied by the factor established for the roll under the Act respecting municipal taxation (chapter F-2.1), from the date of the coming into force of the annexation.

Where part only of a municipality, or the whole or part of a territory not organized into a municipality, is annexed, the first paragraph applies to the value of the immovables or places of business situated in the territory annexed and in the municipality to which it is annexed.

This article applies to the rolls for the fiscal year during which the annexation comes into force. It applies also to the rolls for the next fiscal year, if, after the coming into force of the annexation, any real estate assessment roll or roll of rental values taking account of such annexation, as the case may be, is not deposited according to law, for the purposes of such fiscal year, with the corporation whose territory has been thus enlarged.

1982, c. 63, s. 7.