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F-2.1 - Act respecting municipal taxation

Section 51
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51. (Replaced).
1979, c. 72, s. 51; 1986, c. 34, s. 4.
51. In computing the average rate of a neighbouring unit, no account is taken of any land which is not entered on the roll, which is exempt from real estate taxes or of which the value entered on the roll is established under this subdivision.
1979, c. 72, s. 51.
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