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F-2.1 - Act respecting municipal taxation

Section 174.2
Disposition versions

Full text
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his proposal for a correction, in one of the cases provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a business establishment unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be business establishment that is to be entered thereon or that a property not entered on the roll has become such a business establishment;
(5)  to take account of the fact that a business establishment has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a business establishment resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a business establishment;
(8)  to correct an error in writing or in calculation or another clerical error;
(9)  (paragraph repealed).
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119; 1999, c. 40, s. 133; 2000, c. 54, s. 55; 2019, c. 28, s. 138.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his proposal for a correction, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a business establishment unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be business establishment that is to be entered thereon or that a property not entered on the roll has become such a business establishment;
(5)  to take account of the fact that a business establishment has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a business establishment resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a business establishment;
(8)  to correct an error in writing or in calculation or another clerical error;
(9)  (paragraph repealed).
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119; 1999, c. 40, s. 133; 2000, c. 54, s. 55.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his proposal for a correction, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a business establishment unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be business establishment that is to be entered thereon or that a property not entered on the roll has become such a business establishment;
(5)  to take account of the fact that a business establishment has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a business establishment resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a business establishment;
(8)  to correct an error in writing or in calculation or another clerical error;
(9)  to give effect to a recognition granted by the Commission under section 236.1 or to a revocation thereof.
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119; 1999, c. 40, s. 133.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his proposal for a correction, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a place of business unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be a place of business that is to be entered thereon or that a property not entered on the roll has become such a place of business;
(5)  to take account of the fact that a place of business has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a place of business resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a place business;
(8)  to correct an error in writing or in calculation or another clerical error;
(9)  to give effect to a recognition granted by the Commission under section 236.1 or to a revocation thereof.
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his proposal for a correction, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a place of business unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be a place of business that is to be entered thereon or that a property not entered on the roll has become such a place of business;
(5)  to take account of the fact that a place of business has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a place of business resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a place business;
(8)  to correct an error in writing or in calculation or another clerical error.
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his request for a correction ex officio, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a place of business unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be a place of business that is to be entered thereon or that a property not entered on the roll has become such a place of business;
(5)  to take account of the fact that a place of business has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a place of business resulting from an event referred to in any of paragraphs 6 to 8, 12, 18 or 19 of section 174;
(7)  to give effect to a change of occupant of a place business;
(8)  to correct an error in writing or in calculation or another clerical error.
1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his request for a correction ex officio, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a place of business unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be a place of business that is to be entered thereon or that a property not entered on the roll has become such a place of business;
(5)  to take account of the fact that a place of business has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a place of business resulting from an event referred to in paragraph 6, 7 or 18 of section 174;
(7)  to give effect to a change of occupant of a place business;
(8)  to correct an error in writing or in calculation or another clerical error.
1991, c. 32, s. 82; 1993, c. 43, s. 9.
174.2. The assessor shall alter the roll of rental values
(1)  to make it consistent with his request for a correction ex officio, in the case provided for in section 155;
(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;
(3)  to enter thereon a place of business unduly omitted or strike out a property unduly entered thereon;
(4)  to take account of the fact that a property entered on the roll has ceased to be a place of business that is to be entered thereon or that a property not entered on the roll has become such a place of business;
(5)  to take account of the fact that a place of business has come or ceased to be subject to section 69.7 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;
(6)  to indicate a decrease or increase in the rental value of a place of business resulting from an event referred to in paragraph 6, 7 or 18 of section 174;
(7)  to give effect to a change of occupant of a place business;
(8)  to correct an error in writing or in calculation or another clerical error.
1991, c. 32, s. 82.
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