F-2.1 - Act respecting municipal taxation

Section 253.41 Disposition versions

1999-04-01

253.41. Where, pursuant to section 253.40, an amount of abatement is replaced by a new amount, the adjustment resulting from the replacement is established by performing the following operations consecutively:

(1)  subtracting, from the new amount of abatement, the last amount of abatement established before the date from which the alteration to the roll which gives rise to the replacement has effect;

(2)  dividing, by the number of days comprised in the fiscal year considered, the number of days in that fiscal year occurring after the day that precedes the date from which the alteration has effect;

(3)  multiplying the quotient obtained under subparagraph 2 by the difference, negative or positive, resulting from the subtraction made under subparagraph 1.

Any adjustment to increase or decrease the applicable abatement is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

1994-06-17

253.41. The amount of the abatement must appear on the account for the real estate taxes imposed on every eligible unit of assessment.

The municipality or community responsible for the sending of tax accounts must send information with the account indicating how the amount of the abatement was determined.

1994, c. 30, s. 78.