F-2.1 - Act respecting municipal taxation

Section 244.42 Disposition versions

2007-01-01

244.42. (Repealed).

2000, c. 54, s. 82; 2005, c. 28, s. 112; 2006, c. 31, s. 85.

2006-01-01

244.42. For the purposes of section 244.39, the taxable non-residential property assessment of the municipality is the total of the taxable values, entered on the property assessment roll of the municipality, of the taxable units of assessment belonging to the group provided for in section 244.31.

However, in the case of a unit of assessment referred to in section 244.51, in the case of a unit of assessment referred to in section 244.52, and in the case of a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, 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 of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable to the unit if that rate were fixed and if no rate specific to the category of industrial immovables were fixed, shall be taken into account, instead of its taxable value.

The last five paragraphs of section 244.41 apply, with the necessary modifications, to the determination of the taxable non-residential property assessment for each fiscal year for which the roll applies.

2000, c. 54, s. 82; 2005, c. 28, s. 112.

2000-12-20

244.42. For the purposes of section 244.39, the taxable non-residential property assessment of the municipality is the total of the taxable values, entered on the property assessment roll of the municipality, of the taxable units of assessment belonging to the group provided for in section 244.31.

However, in the case of a unit of assessment referred to in section 244.51, in the case of a unit of assessment referred to in section 244.52, and in the case of a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, 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 of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable to the unit were all or part of the rate specific to the category of industrial immovables not applicable to the unit, shall be taken into account, instead of its taxable value.

The last five paragraphs of section 244.41 apply, with the necessary modifications, to the determination of the taxable non-residential property assessment for each fiscal year for which the roll applies.

2000, c. 54, s. 82.