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F-2.1 - Act respecting municipal taxation

Section 244.49.0.2
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244.49.0.2. (Repealed).
2006, c. 31, s. 86; 2017, c. 13, s. 172.
244.49.0.2. The minimum rate specific to the category of agricultural immovables is the product obtained by multiplying the basic rate by the applicable coefficient for the fiscal year concerned.
If the municipality fixes a rate specific to that category for a fiscal year, the applicable coefficient for that fiscal year is the product obtained by multiplying the quotient resulting from the division under the first paragraph of section 244.49.0.3 by the applicable coefficient for the last fiscal year for which the property assessment roll of the municipality in force immediately before the roll applying for the fiscal year for which the rate is fixed applied.
The applicable coefficient for that preceding fiscal year is deemed to be equal to 1 if, for that preceding fiscal year, the municipality did not fix a rate specific to the category of agricultural immovables or fixed a rate equal to the basic rate.
The first three paragraphs apply subject to section 244.49.0.4.
2006, c. 31, s. 86.
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