F-2.1 - Act respecting municipal taxation

Section 253.60 Disposition versions

2012-10-19

253.60. Sections 253.54 to 253.59 apply in respect of any unit of assessment whose taxable value is established pursuant to any of sections 211, 231.1, 231.2 and 231.4 of this Act.

However, if the taxable value of such a unit increases or decreases, on the coming into force of the roll, because a provision referred to in the first paragraph ceases to apply thereto or begins to apply thereto, the variation in the total value of the unit shall be considered, regardless of whether the value is totally or partially taxable. That variation shall be considered to be the variation in the taxable value of the unit.

1998, c. 43, s. 15; 2011, c. 21, s. 229.

1999-04-01

253.60. Sections 253.54 to 253.59 apply in respect of any unit of assessment whose taxable value is established pursuant to any of sections 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).

However, if the taxable value of such a unit increases or decreases, on the coming into force of the roll, because a provision referred to in the first paragraph ceases to apply thereto or begins to apply thereto, the variation in the total value of the unit shall be considered, regardless of whether the value is totally or partially taxable. That variation shall be considered to be the variation in the taxable value of the unit.

1998, c. 43, s. 15.