F-2.1 - Act respecting municipal taxation

Section 210.9 Disposition versions

2017-02-08

210.9. Where a municipality applies, in respect of a roll, the measure for averaging the variation in taxable values provided for in Division IV.3, the formula in the first paragraph of section 210.7 is to be replaced, in relation to a particular year to which the roll applies, by

(1)  1/3 {A × [B – (C × D)]} + E, where the averaging measure applies to three fiscal years and the particular year corresponds to the first of those fiscal years;

(2)  2/3 {A × [B – (C × D)]} + E, where the averaging measure applies to three fiscal years and the particular year corresponds to the second of those fiscal years; or

(3)  1/2 {A × [B – (C × D)]} + E, where the averaging measure applies only to two fiscal years and the particular year corresponds to the first of those fiscal years.

2017, c. 1, s. 44.