F-2.1 - Act respecting municipal taxation

Section 211 Disposition versions

1999-10-22

211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.

The amount is equal to the amount that was applicable for the fiscal year preceding the coming into force of the roll, increased or decreased by a percentage corresponding to that of the increase or decrease in the average unit rate for the lands entered on the roll at the time of its deposit in relation to the average unit rate for the lands entered on the roll of the preceding fiscal year at the time of its deposit. The average unit rate is the quotient obtained by dividing the total value of the land by its total area.

The council of the local municipality shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general property tax for the fiscal year in which the roll comes into force.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211; 1986, c. 34, s. 17; 1988, c. 76, s. 61; 1991, c. 32, s. 105; 1999, c. 40, s. 133.

1991-06-20

211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.

The amount is equal to the amount that was applicable for the fiscal year preceding the coming into force of the roll, increased or decreased by a percentage corresponding to that of the increase or decrease in the average unit rate for the lands entered on the roll at the time of its deposit in relation to the average unit rate for the lands entered on the roll of the preceding fiscal year at the time of its deposit. The average unit rate is the quotient obtained by dividing the total value of the land by its total area.

The council of the local municipality shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general real estate tax for the fiscal year in which the roll comes into force.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211; 1986, c. 34, s. 17; 1988, c. 76, s. 61; 1991, c. 32, s. 105.

1988-12-23

211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.

The amount is equal to the amount that was applicable for the fiscal year preceding the coming into force of the roll, increased or decreased by a percentage corresponding to that of the increase or decrease in the average value of the lands entered on the roll at the time of its deposit in relation to the average value of the lands entered on the roll of the preceding fiscal year at the time of its deposit.

The council of the municipal corporation shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general real estate tax for the fiscal year in which the roll comes into force.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211; 1986, c. 34, s. 17; 1988, c. 76, s. 61.

1986-09-01

211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.

The amount is equal to the amount that was applicable for the previous fiscal period, increased or decreased by a percentage corresponding to that of the increase or decrease of the average value of the lands entered on the roll at the time of its deposit in relation to the average value of the lands entered on the roll of the previous fiscal period at the time of its deposit.

The council of the municipal corporation shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general real estate tax.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211; 1986, c. 34, s. 17.

1979-12-21

211. The taxable value of land used as a golf course having an area of twenty hectares or more and open to the public cannot exceed $2 500 a hectare.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211.