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F-2.1 - Act respecting municipal taxation
Section 244.64.8.9
Disposition versions
244.64.8.9. The second paragraph of sections 244.36.0.1, 244.36.1 and 244.37 as well as sections 244.50 to 244.58 apply, with the necessary modifications, to the subcategories referred to in this subdivision and to the rates set in accordance with it.
For that application, a reference to the basic rate is deemed to be a reference to the rate specific to the subcategory to which the unit of assessment concerned by the application belongs.
However, for the application of sections 244.50 to 244.58, if a unit of assessment belongs to two or more subcategories, a reference to the basic rate is deemed to be a reference to the rate specific to the subcategory corresponding to the predominant portion of the value of the unit or part of the unit associated with those subcategories.
Despite the third paragraph, if the value of the unit or part of the unit associated with those subcategories is equal to or greater than 25 million dollars, and each of at least two subcategories represents 30% or more of that value, a reference to the basic rate is deemed to be a reference to the rate obtained by combining part of the rate specific to each subcategory representing 30% or more of that value, such part being determined on the basis of the proportion that the value of the subcategory concerned is of the total value of the subcategories so retained.
