F-2.1 - Act respecting municipal taxation

Section 253.4 Disposition versions

2023-12-08

253.4. The tax credit granted under subparagraph 2 of the first paragraph of section 253.1 is established by multiplying the value of the immovable or share, determined according to the taxable value entered on the property assessment roll, by the rate obtained by subtracting a rate equivalent to the basic rate fixed for the fiscal year from the rate of the tax on unserviced vacant land fixed for that fiscal year.

1987, c. 69, s. 5; 1988, c. 76, s. 71; 1991, c. 32, s. 136; 2023, c. 33, s. 72.

1991-06-20

253.4. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 71; 1991, c. 32, s. 136.

1988-12-23

253.4. The percentage of increase fixed by the by-law as the threshold of eligibility for the abatement must be equal to or greater than the higher of the following percentages:

(1)  the percentage obtained by adding 10 % and the total percentage of increase of the values entered on the rolls;

(2)  the percentage obtained by multiplying the total percentage of increase of the taxable values entered on the rolls by 1.5.

To establish the total percentage of increase of the values entered on the rolls, the sum of the values entered on the roll for the fiscal period considered, as it exists on the date of its deposit, is compared to the sum of the values entered on the roll for the preceding fiscal period, as it exists on the day before that deposit.

For the purposes of the second paragraph, the following values are not taken into account:

(1)  the value of a unit of assessment entered on one roll without the corresponding value appearing on the other;

(2)  the value of a unit entered on a roll which, on the other, is combined with another unit or divided into several units, unless the combination or the division did not, in itself, entail any change in the value of the immovables concerned;

(3)  the value of a unit that is a vacant land;

(4)  the value withdrawn or added by way of an alteration to the roll for the preceding fiscal period pursuant to paragraphs 6 and 7 of section 174.

1987, c. 69, s. 5; 1988, c. 76, s. 71.

1987-12-14

253.4. The percentage of increase fixed by the by-law as the threshold of eligibility for the abatement must be equal to or greater than the higher of the following percentages:

(1)  the percentage obtained by adding 10 % and the total percentage of increase of the values entered on the rolls;

(2)  the percentage obtained by multiplying the total percentage of increase of the taxable values entered on the rolls by 1.5.

To establish the total percentage of increase of the values entered on the rolls, the sum of the values entered on the roll for the fiscal period considered, as it exists on the date of its deposit, is compared to the sum of the values entered on the roll for the preceding fiscal period, as it exists on the day before that deposit.

For the purposes of the second paragraph, the following values are not taken into account:

(1)  the value of a unit of assessment entered on one roll without the corresponding value appearing on the other;

(2)  the value of a unit entered on a roll which, on the other, is combined with another unit or divided into several units, unless the combination or the division did not, in itself, entail any change in the value of the immovables concerned;

(3)  the value of a unit that is a vacant land;

(4)  the value of all or part of any immovable added to or withdrawn from a unit by way of an alteration to the roll for the preceding fiscal period pursuant to paragraphs 6 and 7 of section 174.

1987, c. 69, s. 5.