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F-2.1 - Act respecting municipal taxation

Section 253.58
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Full text
253.58. The composition of the classes shall not be changed by any alteration to the roll, even an alteration retroactive to the date of the coming into force of the roll and made after that date.
However,
(1)  a unit that such an alteration causes to disappear otherwise than in the manner described in subparagraph 3 shall be excluded from the class to which it belonged;
(2)  a unit that such an alteration causes to appear otherwise than in the manner described in subparagraph 3 shall be included in the median class;
(3)  a unit that such an alteration causes to appear as a result of the combination of several whole units comprised in the same class shall be included in that class;
(4)  a unit changes classes, retroactively to the date of the coming into force of the roll, where the re-application of section 253.56 as provided in the third paragraph gives rise to the change.
Where an alteration is made under any of paragraphs 1, 2, 4, 5 and 16 of section 174 after the date of the coming into force of the roll, and the effect of the alteration is to alter retroactively to that day the taxable value of a unit, section 253.56 shall be re-applied taking the new value into account. For the purposes of the re-application, the corresponding alteration made to the preceding roll shall also be taken into account. Any alteration made under section 182 that the assessor should have made under any of the paragraphs mentioned above shall be considered to be an alteration referred to in that paragraph.
1998, c. 43, s. 15; 1999, c. 31, s. 11.
253.58. The composition of the classes shall not be changed by any alteration to the roll, even an alteration retroactive to the date of the coming into force of the roll and made after that date.
However,
(1)  a unit that such an alteration causes to disappear otherwise than in the manner described in subparagraph 3 shall be excluded from the class to which it belonged;
(2)  a unit that such an alteration causes to appear otherwise than in the manner described in subparagraph 3 shall be included in the median class;
(3)  a unit that such an alteration causes to appear as a result of the combination of several whole units comprised in the same class shall be included in that class.
1998, c. 43, s. 15.
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