F-2.1 - Act respecting municipal taxation

Section 244.49.0.3 Disposition versions

2017-06-16

244.49.0.3. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

2007-01-01

244.49.0.3. For the purposes of section 244.49.0.2, the quotient that is valid for each of the fiscal years for which a property assessment roll applies is the quotient obtained by dividing the dividend referred to in the second paragraph by the divisor referred to in the third paragraph.

The dividend is the ratio obtained by dividing the first of the following totals, which result from the addition of values of units of assessment or parts of units, by the second:

(1)  the total that constitutes the tax base for the basic rate, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit; and

(2)  the total that constitutes the tax base for the basic rate, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.

The divisor is the ratio obtained by dividing the first of the following totals, which result from the addition of values of units of assessment or parts of units, by the second:

(1)  the total that constitutes the tax base for the rate specific to the category of agricultural immovables, according to the roll referred to in the first paragraph, as that roll stands on the day of its deposit; and

(2)  the total that constitutes the tax base for the rate specific to the category of agricultural immovables, according to the property assessment roll immediately preceding the roll referred to in the first paragraph, as that preceding roll stands on the day before the deposit referred to in subparagraph 1.

For the purposes of the second and third paragraphs, the tax bases for rates are the totals of values which, if the summary of the roll concerned reflecting the state of that roll on the day of its deposit were accompanied by a summary of the preceding roll reflecting the state of that roll on the preceding day, would appear on the form prescribed in the regulation made under paragraph 1 of section 263 pertaining to such a summary under the following headings in the section entitled “ASSIETTES D’APPLICATION DES TAUX DE LA TAXE FONCIÈRE GÉNÉRALE”:

(1)   in the case of the tax base for applying the basic rate, the total of the values entered in the box in the last line under the heading “TAUX DE BASE”; and

(2)  in the case of the tax base for applying the rate specific to the category of agricultural immovables, the total of the values entered in the box in the last line under the heading “TAUX AGRICOLE”.

The assessor who deposited the roll referred to in the first paragraph must, on request, provide the municipality with the ratios established in accordance with the second and third paragraphs.

2006, c. 31, s. 86.