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F-2.1 - Act respecting municipal taxation

Section 244.45.2
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Full text
244.45.2. (Repealed).
2002, c. 37, s. 233; 2003, c. 19, s. 197; 2017, c. 13, s. 168.
244.45.2. Where an alteration is made before the reference date, the quotient calculated for the current fiscal year is replaced, except where that fiscal year is the first fiscal year for which the current roll applies, in the manner provided for in the second paragraph.
To calculate the new quotient, the rules set out in section 244.45 are again applied, taking into account the increase or decrease in either of the totals referred to in the second and third paragraphs of that section that results from the alteration.
If several alterations made before the reference date affect the same total, the net increase or decrease resulting from all the alterations shall, under the second paragraph, be taken into account in respect of that total.
The first three paragraphs apply subject to the fifth paragraph of section 244.45.3.
2002, c. 37, s. 233; 2003, c. 19, s. 197.
244.45.2. Where an alteration is made before the reference date, the quotient calculated for the current fiscal year is replaced, except where that fiscal year is the first fiscal year for which the current roll applies, in the manner provided for in the second paragraph.
To calculate the new quotient, the rules set out in section 244.45 are again applied, taking into account the increase or decrease in either of the totals of taxable values referred to in the second and third paragraphs of that section that results from the alteration.
If several alterations made before the reference date affect the same total of taxable values, the net increase or decrease resulting from all the alterations shall, under the second paragraph, be taken into account in respect of that total.
The first three paragraphs apply subject to the fifth paragraph of section 244.45.3.
2002, c. 37, s. 233.
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