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F-2.1 - Act respecting municipal taxation

Section 234
Disposition versions

Full text
234. (Repealed).
1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133; 2000, c. 54, s. 68; 2004, c. 20, s. 168; 2006, c. 31, s. 76.
234. For the purposes of section 232.2, the aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality, among those contemplated by the regulation made under paragraph 3 of section 263;
(2)  the taxable property assessment of the municipality for the fiscal year.
1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133; 2000, c. 54, s. 68; 2004, c. 20, s. 168.
234. For the purposes of section 232.2, the aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality, among those contemplated by the regulation made under paragraph 3 of section 263;
(2)  the taxable property assessment of the municipality for the fiscal year.
For the purposes of section 233, the standardized aggregate taxation rate is obtained by standardizing the taxable property assessment referred to in subparagraph 2 of the first paragraph in the manner provided for in section 235.
1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133; 2000, c. 54, s. 68.
234. For the purposes of section 233, the standardized aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality, among those contemplated by the regulation made under paragraph 3 of section 263;
(2)  the standardized taxable property assessment of the municipality for the fiscal year.
1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133.
234. For the purposes of section 233, the standardized aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality, among those contemplated by the regulation made under paragraph 3 of section 263;
(2)  the standardized taxable real estate assessment of the municipality for the fiscal year.
1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113.
234. For the purposes of section 233, the aggregate taxation rate of a municipal corporation is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for a fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipal corporation, among those contemplated by the regulation made under paragraph 3 of section 263;
(2)  the total amount of the standardized real estate assessment of the municipal corporation for the same fiscal period.
1979, c. 72, s. 234; 1988, c. 76, s. 65.
234. For the purposes of section 233, the aggregate taxation rate of a municipal corporation is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:
(1)  the total amount of estimated revenues for a fiscal period from the taxes or compensations that will be imposed by the municipal corporation, among those contemplated in the regulation made under paragraph 3 of section 263;
(2)  the total amount of the standardized real estate assessment of the municipal corporation for the same fiscal period.
1979, c. 72, s. 234.
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