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F-2.1 - Act respecting municipal taxation
Section 235
Disposition versions
235. (Repealed).
235. For the purposes of section 234, the taxable property assessment of a local municipality is the total of the taxable values entered on its property assessment roll.
Where a municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
Where a municipality avails itself of sections 253.27 to 253.34, the taxable property assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.
The adjusted assessment shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of property taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.
For the purpose of computing the adjusted assessment applicable for the second fiscal year, the net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that established for such fiscal year under the fourth paragraph.
The aggregate taxation rate of a municipality referred to in the third paragraph shall be established, for the third fiscal year for which the roll applies, as if the municipality were referred to in the second paragraph.
In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is considered to be the third fiscal year under section 72.1, the obligation under the second paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is
(1) in the first case, inoperative;
(2) in the second case, adapted as if the anniversary concerned were the first;
(3) in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.
235. For the purposes of section 234, the taxable property assessment of a local municipality is the total of the taxable values entered on its property assessment roll.
Where a municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
Where a municipality avails itself of sections 253.27 to 253.34, the taxable property assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.
The adjusted assessment shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of property taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.
For the purpose of computing the adjusted assessment applicable for the second fiscal year, the net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that established for such fiscal year under the fourth paragraph.
The aggregate taxation rate of a municipality referred to in the third paragraph shall be established, for the third fiscal year for which the roll applies, as if the municipality were referred to in the second paragraph.
In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is considered to be the third fiscal year under section 72.1, the obligation under the second paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is
(1) in the first case, inoperative;
(2) in the second case, adapted as if the anniversary concerned were the first;
(3) in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.
For the purposes of section 234, the standardized taxable property assessment is the product obtained by multiplying the factor established under section 264 for the first fiscal year for which the roll applies by
(1) the values referred to in the first paragraph or the adjusted values that replace them under the fourth paragraph;
(2) the net increase or decrease in the taxable values referred to in the fifth paragraph.
The aggregate taxation rate and the taxable property assessment referred to in the third and sixth paragraphs are, when the eight paragraph is applied, a standardized aggregate taxation rate and a standardized taxable property assessment.
235. For the purposes of section 234, the standardized taxable property assessment of a local municipality is the product obtained by multiplying the aggregate of the taxable values entered on its property assessment roll by the factor established under section 264 for the first fiscal year for which the roll applies.
Where a municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
Where a municipality avails itself of sections 253.27 to 253.34, the standardized taxable property assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.
The adjusted assessment shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of property taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.
For the purpose of computing the adjusted assessment applicable for the second fiscal year, the standardized net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that established for such fiscal year under the fourth paragraph.
The standardized aggregate taxation rate of a municipality referred to in the third paragraph shall be established, for the third fiscal year for which the roll applies, as if the municipality were referred to in the second paragraph.
The standardization referred to in the third and fifth paragraphs shall be obtained by means of the factor referred to in the first paragraph.
In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is considered to be the third fiscal year under section 72.1, the obligation under the second paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is
(1) in the first case, inoperative;
(2) in the second case, adapted as if the anniversary concerned were the first;
(3) in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.
235. For the purposes of section 234, the standardized taxable real estate assessment of a local municipality is the product obtained by multiplying the aggregate of the taxable values entered on its real estate assessment roll by the factor established under section 264 for the first fiscal year for which the roll applies.
Where a municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
Where a municipality avails itself of sections 253.27 to 253.34, the standardized taxable real estate assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.
The adjusted assessment shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of real estate taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.
For the purpose of computing the adjusted assessment applicable for the second fiscal year, the standardized net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that established for such fiscal year under the fourth paragraph.
The standardized aggregate taxation rate of a municipality referred to in the third paragraph shall be established, for the third fiscal year for which the roll applies, as if the municipality were referred to in the second paragraph.
The standardization referred to in the third and fifth paragraphs shall be obtained by means of the factor referred to in the first paragraph.
In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is deemed to be the third fiscal year under section 72.1, the obligation under the second paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is
(1) in the first case, inoperative;
(2) in the second case, adapted as if the anniversary concerned were the first;
(3) in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.
235. For the purposes of section 234, the standardized real estate assessment of a municipal corporation is the product obtained by multiplying the aggregate of the taxable values entered on the roll by the factor established for the roll under section 264.
Where a corporation whose roll is a three-year roll does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.
Where a corporation whose roll is a three-year roll avails itself of sections 253.27 to 253.34, the standardized taxable real estate assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.
The adjusted assessment shall be determined by using, instead of the taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of real estate taxes for the first or the second fiscal year, as the case may be, if sections 253.28 to 253.30, 253.33 and 253.34 applied, adapted as follows:
(1) any mention in the said sections of the coming into force of the roll concerned shall be interpreted as the date of its deposit;
(2) the fourth paragraph of section 253.28 does not apply.
For the purpose of computing the adjusted assessment applicable for the second fiscal year, the standardized net increase or decrease in the values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from the sum of the adjusted values for that fiscal year established under the fourth paragraph.
For the purpose of establishing the aggregate taxation rate for the third fiscal year for which the roll of a corporation referred to in the third paragraph applies, the standardized taxable real estate assessment established for that fiscal year shall be used, unadjusted, taking into account the alterations made to the roll before the second anniversary of the deposit of the roll.
In the case of a corporation whose roll is a three-year roll, the factor used for the purposes of this section is the factor established for the first of the fiscal years for which the roll applies.
235. For the purposes of section 234, the standardized real estate assessment of a municipal corporation is the product obtained by multiplying the aggregate of the taxable values entered on the roll by the factor established for the roll under section 264.
