F-2.1 - Act respecting municipal taxation

Section 253.2 Disposition versions

2023-12-08

253.2. A person wishing to benefit, for a given fiscal year, from the tax credit granted under section 253.1 must file an application with the municipality not later than six months after the end of that fiscal year.

1987, c. 69, s. 5; 1991, c. 32, s. 136; 2023, c. 33, s. 72.

1991-06-20

253.2. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

1987-12-14

253.2. A unit of assessment is eligible for an abatement if the percentage of increase in its taxable value for the fiscal period considered, in relation to the preceding fiscal period, is greater than the percentage of increase fixed by by-law as the threshold of eligibility.

Where a unit entered on the roll for the fiscal period considered results from the combination of several whole units entered on the roll for the preceding fiscal period, the sum of the taxable value of each such unit is deemed to be the taxable value, for the preceding fiscal period, of the unit resulting from the combination.

No unit that is a vacant land or results from the division of a unit entered on the roll for the preceding fiscal period may be eligible for an abatement.

1987, c. 69, s. 5.