F-2.1 - Act respecting municipal taxation

Section 231.3.1 Disposition versions

2021-01-01

231.3.1. For the purpose of computing any municipal property tax imposed on the whole territory of a municipality, the Government may, on the recommendation of the Minister of Agriculture, Fisheries and Food, determine by regulation, for the duration of a property assessment roll, the terms for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The provisions of the first paragraph do not apply to parts of land that are forest areas or that are uncultivated, except parts that are used for the harvesting of non-timber forest products or that are intended for that purpose.

2020, c. 7, ss. 17 and 40.