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F-2.1 - Act respecting municipal taxation
Section 253.47
Disposition versions
253.47. If the purpose of the alteration referred to in the first paragraph of section 253.45 is to cause a unit of assessment to cease to exist by combining the whole of that unit with the whole of another unit and if the combined units existed on 1 January of the first fiscal year for which the roll applies, section 253.45 applies as if the units combined had formed a single unit on that date and as if the maximum amount of the tax for the second fiscal year, in respect of the new unit, was the sum of the maximum amounts of tax for the latter fiscal year in respect of the units combined. For the purposes of this paragraph, any unit combined that itself results, directly or indirectly, from the combining of whole units existing on 1 January of the first fiscal year is deemed to have existed on that date as if any combining considered had taken effect on that date.
If the purpose of the alteration is to cause a unit to cease to exist by combining it with another unit without giving rise to the application of the first paragraph, by eliminating the unit, dividing it or adding to it part of another unit, section 253.45 does not apply and the abatement ceases to be applicable in respect of the unit from the date from which the alteration has effect. In such a case, section 253.46 applies as if the new amount of abatement that replaces the previous amount was $0.
However, the abatement does not cease to be applicable in respect of a unit where a part of the unit is subtracted or a part of another unit is added, if the taxable value of the part added or subtracted does not exceed 10% of the taxable value of the unit in respect of which the abatement applies according to the amount of the latter value entered on the roll immediately before the date from which the alteration has effect. In such a case, section 253.45 applies as if the unit continued to exist and its taxable value decreased or increased, as the case may be.
