F-2.1 - Act respecting municipal taxation

Section 114 Disposition versions

1998-04-01

114. (Repealed).

1979, c. 72, s. 114; 1982, c. 63, s. 198; 1988, c. 76, s. 35; 1991, c. 32, s. 51; 1997, c. 43, s. 262.

1991-06-20

114. Where a complaint relates to a unit of assessment or place of business whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the depositions shall be taken down by stenography, stenotyped or recorded unless the parties waive their right to appeal from the decision. The waiver must be in writing or entered in the minutes.

In other cases, the depositions shall be taken down by stenography, stenotyped or recorded only if the complainant so requires in writing.

1979, c. 72, s. 114; 1982, c. 63, s. 198; 1988, c. 76, s. 35; 1991, c. 32, s. 51.

1988-12-23

114. Where a complaint relates to a unit of assessment, a place of business or premises whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the depositions shall be taken down by stenography, stenotyped or recorded unless the parties waive their right to appeal from the decision. The waiver must be in writing or entered in the minutes.

In other cases, the depositions shall be taken down by stenography, stenotyped or recorded only if the complainant so requires in writing.

1979, c. 72, s. 114; 1982, c. 63, s. 198; 1988, c. 76, s. 35.

1982-12-18

114. Where a complaint relates to a unit of assessment whose real estate value entered on the roll is $250 000 or over or to a place of business or premises whose rental value entered on the roll is $25 000 or over, the depositions shall be taken down by stenography, stenotyped or recorded unless the parties waive their right to appeal from the decision. The waiver must be in writing or entered in the minutes.

In other cases, the depositions shall be taken down by stenography, stenotyped or recorded only if the complainant so requires in writing.

1979, c. 72, s. 114; 1982, c. 63, s. 198.

1979-12-21

114. In a matter involving a real estate value of less than $250 000 or a rental value of less than $25 000, the depositions shall be taken down by stenography, stenotyped or recorded only if the complainant so requires, which fact shall be mentioned in the minutes of the hearings, unless the record contains a writing to that effect from him or his attorney.

If the real estate value attains $250 000 or the rental value $25 000, the stenography, stenotyping or recording is obligatory, unless the parties waive their right to appeal from the decision. The waiver must be in writing or entered in the minutes.

1979, c. 72, s. 114.