F-2.1 - Act respecting municipal taxation

Section 174.3 Disposition versions

2001-06-21

174.3. The fact that an event referred to in section 174 or 174.2 occurred before 1 July of the second fiscal year preceding the fiscal year during which the roll comes into force does not free the assessor from his obligation to alter the roll if, notwithstanding sections 46 and 69.6, the roll does not reflect the condition of the unit of assessment or of the business establishment on that date, having regard to the event.

For the purposes of sections 174 and 174.2, a thing does not cease to be unduly omitted or unduly entered on the roll for the sole reason that the obligation to enter on or withdraw the thing from the roll did not exist at the time of the establishment of the roll or was unknown to the assessor.

1994, c. 30, s. 51; 1999, c. 40, s. 133; 2001, c. 25, s. 117.

1999-10-22

174.3. The fact that an event referred to in section 174 or 174.2 occurred before 1 July of the second fiscal year preceding the fiscal year during which the roll comes into force does not free the assessor from his obligation to alter the roll if, notwithstanding sections 46 and 69.6, the roll does not reflect the condition of the unit of assessment or of the business establishment on that date, having regard to the event.

1994, c. 30, s. 51; 1999, c. 40, s. 133.

1994-06-17

174.3. The fact that an event referred to in section 174 or 174.2 occurred before 1 July of the second fiscal year preceding the fiscal year during which the roll comes into force does not free the assessor from his obligation to alter the roll if, notwithstanding sections 46 and 69.6, the roll does not reflect the condition of the unit of assessment or of the place of business on that date, having regard to the event.

1994, c. 30, s. 51.