F-2.1 - Act respecting municipal taxation

Section 253.34 Disposition versions

1999-10-22

253.34. Sections 253.27 to 253.31 apply to any unit of assessment or business establishment that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254.

For the application of sections 253.27 to 253.31 to such a unit or establishment, the value that is exempt from tax is regarded as a taxable value and the amount payable in its respect is regarded as a tax.

Sections 253.27 to 253.31 do not apply to any other unit of assessment or establishment if its value ceases or begins to be tax exempt on the date of the coming into force of the roll concerned.

Any alteration to the roll taking effect after its coming into force which is made to take account of the fact that the value of the unit or establishment ceases or begins to be non-taxable is not an alteration contemplated by the second paragraph of section 253.31.

1988, c. 76, s. 78; 1991, c. 32, s. 145; 1999, c. 40, s. 133.

1991-06-20

253.34. Sections 253.27 to 253.31 apply to any unit of assessment or place of business that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254.

For the application of sections 253.27 to 253.31 to such a unit or place, the value that is exempt from tax is regarded as a taxable value and the amount payable in its respect is regarded as a tax.

Sections 253.27 to 253.31 do not apply to any other unit of assessment or place if its value ceases or begins to be tax exempt on the date of the coming into force of the roll concerned.

Any alteration to the roll taking effect after its coming into force which is made to take account of the fact that the value of the unit or place ceases or begins to be non-taxable is not an alteration contemplated by the second paragraph of section 253.31.

1988, c. 76, s. 78; 1991, c. 32, s. 145.

1988-12-23

253.34. Sections 253.27 to 253.32 apply to any unit of assessment that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254.

For the application of sections 253.27 to 253.32 to such a unit, the value that is exempt from tax is regarded as a taxable value and the amount payable in its respect is regarded as a real estate tax.

Sections 253.27 to 253.32 do not apply to any other unit of assessment if its value ceases or begins to be tax exempt on the date of the coming into force of the roll concerned.

Any alteration to the roll taking effect after its coming into force which is made to take account of the fact that the value of the unit ceases or begins to be non-taxable is not an alteration contemplated by the second paragraph of section 253.31.

1988, c. 76, s. 78.