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F-2.1 - Act respecting municipal taxation

Section 245.1
Disposition versions

Full text
245.1. (Replaced).
1986, c. 34, s. 20; 1991, c. 32, s. 129.
245.1. Where an alteration to the roll indicates that an immovable ceases to meet the conditions of liability to the surtax on vacant land, the municipal corporation shall repay to the person from whom the surtax was exigible that proportion of the surtax that corresponds to that portion of the municipal fiscal period remaining unexpired at the time the alteration takes effect.
For the purposes of this section, an alteration taking effect after the first day of a month is deemed to take effect on the first day of the following month.
1986, c. 34, s. 20.
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