F-2.1 - Act respecting municipal taxation

Section 253.44 Disposition versions

1995-02-08

253.44. Where, after section 253.43 is applied to determine whether an abatement is applicable in respect of a unit of assessment for the second fiscal year for which the roll applies, an alteration to that roll or the preceding roll is made affecting the taxable value of the unit on 1 January of the second fiscal year, on 1 January of the first fiscal year or on 31 December of the fiscal year preceding the first fiscal year, section 253.43 is re-applied to take account of the alteration.

Any granting or withdrawal of an abatement or change in the amount of an abatement already granted resulting from the re-application of section 253.43 is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.

1995, c. 7, s. 5.