F-2.1 - Act respecting municipal taxation

Section 244.55 Disposition versions

2001-06-21

244.55. In the case of a unit of assessment that belongs to class 2I provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, at 50% of that rate and 50% of the rate that has been fixed in respect of the category of non-residential immovables.

In the case of a unit of assessment that belongs to another class provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, by applying only the rate specific to the category of non-residential immovables, if the unit belongs to class 1I, or the rate specific to the category of industrial immovables, if the unit belongs to class 3I. The rule so provided in respect of a unit that belongs to class 3I also applies in the case of a unit referred to in subparagraph 1 of the first paragraph of section 244.34.

The first two paragraphs apply subject to section 244.56.

2000, c. 54, s. 82; 2001, c. 25, s. 128.

2000-12-20

244.55. In the case of a unit of assessment that belongs to class 2I provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, at 50 % of that rate and 50 % of the rate that has been fixed in respect of the category of non-residential immovables.

In the case of a unit of assessment that belongs to another class provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, by applying only the rate specific to the category of non-residential immovables, if the unit belongs to class 1I, or the rate specific to the category of industrial immovables, if the unit belongs to class 3I.

The first two paragraphs apply subject to section 244.56.

2000, c. 54, s. 82.