F-2.1 - Act respecting municipal taxation

Section 235.1 Disposition versions

2004-11-01

235.1. (Repealed).

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68; 1999, c. 40, s. 133; 2000, c. 54, s. 70; 2004, c. 20, s. 170.

2000-12-20

235.1. For the purposes of section 233, the taxable non-residential property assessment of a local municipality is the aggregate of the taxable values, entered on its property assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of that section. However, in the case of a unit subject to the third paragraph of section 244.13 or 244.25, in the case of a unit subject to the fourth paragraph of either of those sections, and in the case of a unit belonging to a category defined by regulation of the Minister under paragraph 10 of section 263, 40 % of the taxable value, in the first case, 20% of the taxable value, in the second case, and, in the third case, that part of the value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.

For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of business establishments entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7. However, in the case of a business establishment referred to in the third or fourth paragraph of section 232, 40 % and 20 % of its value, respectively, shall be taken into account, instead of its value.

The first seven paragraphs of section 235 apply with the necessary modifications for the purpose of determining the taxable non-residential property assessment or the taxable rental assessment for each fiscal year for which a roll applies.

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68; 1999, c. 40, s. 133; 2000, c. 54, s. 70.

1999-10-22

235.1. For the purposes of section 233, the taxable non-residential property assessment of a local municipality is the aggregate of the taxable values, entered on its property assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of that section. However, in the case of a unit subject to the third paragraph of section 244.13 or 244.25 and in the case of a unit belonging to a category defined by regulation of the Minister under paragraph 10 of section 263, 40 % of the taxable value, in the former case, and, in the latter case, that part of the value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.

For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of business establishments entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7. However, in the case of a business establishment referred to in the third paragraph of section 232, 40 % of its value shall be taken into account, instead of its value.

Section 235, except the first and seventh paragraphs, adapted as required and taking into account the non-standardization of the values, applies to the determination of the taxable non-residential property assessment or the taxable rental assessment for each fiscal year for which a roll applies.

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68; 1999, c. 40, s. 133.

1994-06-17

235.1. For the purposes of section 233, the taxable non-residential real estate assessment of a local municipality is the aggregate of the taxable values, entered on its real estate assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of that section. However, in the case of a unit subject to the third paragraph of section 244.13 or 244.25 and in the case of a unit belonging to a category defined by regulation of the Minister under paragraph 10 of section 263, 40 % of the taxable value, in the former case, and, in the latter case, that part of the value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.

For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of places of business entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7. However, in the case of a place referred to in the third paragraph of section 232, 40 % of its value shall be taken into account, instead of its value.

Section 235, except the first and seventh paragraphs, adapted as required and taking into account the non-standardization of the values, applies to the determination of the taxable non-residential real estate assessment or the taxable rental assessment for each fiscal year for which a roll applies.

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68.

1993-12-17

235.1. For the purposes of section 233, the taxable non-residential real estate assessment of a local municipality is the aggregate of the taxable values, entered on its real estate assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of that section. However, in the case of a unit subject to the third paragraph of section 244.13 and in the case of a unit belonging to a category defined by regulation of the Minister under paragraph 10 of section 263, 40 % of the taxable value, in the former case, and, in the latter case, that part of the value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.

For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of places of business entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7. However, in the case of a place referred to in the third paragraph of section 232, 40 % of its value shall be taken into account, instead of its value.

Section 235, except the first and seventh paragraphs, adapted as required and taking into account the non-standardization of the values, applies to the determination of the taxable non-residential real estate assessment or the taxable rental assessment for each fiscal year for which a roll applies.

1991, c. 32, s. 115; 1993, c. 78, s. 9.

1991-06-20

235.1. For the purposes of section 233, the taxable non-residential real estate assessment of a local municipality is the aggregate of the taxable values, entered on its real estate assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of the said section. However, in the case of a unit identified as belonging to a category established by regulation of the Minister made under paragraph 10 of section 263, that part of its taxable value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.

For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of places of business entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7.

Section 235, except the first and seventh paragraphs, adapted as required and taking into account the non-standardization of the values, applies to the determination of the taxable non-residential real estate assessment or the taxable rental assessment for each fiscal year for which a roll applies.

1991, c. 32, s. 115.