F-2.1 - Act respecting municipal taxation

Section 178 Disposition versions

1999-04-01

178. Where an alteration made under section 174 or 174.2 takes effect from a date preceding the coming into force of the roll, the assessor shall alter the roll in force on that date by means of a separate certificate.

Where the alteration of the preceding roll entails the entering of a new value, the value shall be determined according to Division II of Chapter V or V.1, as if the alteration had been made when the roll was in force.

1979, c. 72, s. 178; 1988, c. 76, s. 53; 1991, c. 32, s. 86; 1994, c. 30, s. 54.

1991-06-20

178. Where an alteration made under section 174 or 174.2 takes effect from a date preceding the coming into force of the roll, the assessor shall alter the roll in force on that date by means of a separate certificate and, where that is the case, take account of the market conditions used to establish the values entered on the roll and of the proportion of the actual values represented by the values entered on the roll.

1979, c. 72, s. 178; 1988, c. 76, s. 53; 1991, c. 32, s. 86.

1988-12-23

178. Where an alteration made under section 174 takes effect from a date preceding the coming into force of the roll, the assessor shall alter the roll in force on that date by means of a separate certificate and, where that is the case, take account of the market conditions used to establish the values entered on the roll and of the proportion of the actual values represented by the values entered on the roll.

1979, c. 72, s. 178; 1988, c. 76, s. 53.

1979-12-21

178. Where an alteration made under section 174 takes effect from a date previous to the fiscal period during which it is made, a corresponding alteration is deemed to have been made to the roll that was in force during the previous fiscal period.

1979, c. 72, s. 178.