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F-2.1 - Act respecting municipal taxation

Section 244.64.21
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244.64.21. If the municipality divides the composition of the residual category in respect of a sector, a reference to the basic rate is, for the purposes of the first paragraph of section 244.64.8.8, a reference to the sectoral basic rate.
For the purposes of the second paragraph of that section, a reference to the rate specific to the residual subcategory is a reference to the standardized basic rate established in accordance with section 244.64.17.
This section applies despite the second paragraph of section 244.64.18.
2023, c. 33, s. 71.
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