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F-2.1 - Act respecting municipal taxation
Section 244.64.13
Disposition versions
244.64.13. The standardized sectoral rate corresponds to the average of the sectoral general property tax rates weighted according to the proportion that the sum of the taxable values of the immovables situated in the sector to which the sectoral rate applies is of the sum of the taxable values of the immovables situated in the whole territory of the municipality.
For the purposes of the first paragraph, “taxable value” means, in addition to its ordinary meaning, the non-taxable value where
(a) property taxes must be paid in respect of an immovable pursuant to the first paragraph of section 208;
(b) a sum corresponding to the amount of the municipal property taxes that would be payable in respect of an immovable, if the immovable were taxable, must be paid either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.
