F-2.1 - Act respecting municipal taxation

Section 253.61 Disposition versions

2004-11-01

253.61. Sections 253.54 to 253.59 apply, to the extent provided in the second paragraph and having regard to the adaptations provided for in the third paragraph, to every non-taxable unit of assessment in respect of which the real estate taxes are payable under the first paragraph of section 208 or in respect of which an amount must be paid under the second paragraph of section 210 or the first paragraph of section 254.

For sections 253.54 to 253.59 to apply to a unit in respect of which such an amount must be paid, the amount must be an amount paid in lieu of the tax and be computed in the same manner as if the unit were taxable, by multiplying the non-taxable value of the unit by the rate of the tax. If only part of the amount meets those conditions, that part must be distinctly identifiable within the amount for sections 253.54 to 253.59 to apply to the unit.

The adaptations to which the first paragraph refers are the following:

(1)  the non-taxable value of the unit shall be considered to be its taxable value;

(2)  the amount payable in lieu of the tax, or its distinctly identifiable part, shall be considered to be the tax.

1998, c. 43, s. 15; 2004, c. 20, s. 185.

1998-06-20

253.61. Sections 253.54 to 253.59 apply, to the extent provided in the second paragraph and having regard to the adaptations provided for in the third paragraph, to every non-taxable unit of assessment in respect of which the real estate taxes are payable under the first paragraph of section 208 or in respect of which an amount must be paid under the second paragraph of section 210 or the first paragraph of section 254.

For sections 253.54 to 253.59 to apply to a unit in respect of which such an amount must be paid, the amount must be an amount paid in lieu of the tax and be computed in the same manner as if the unit were taxable, by multiplying the non-taxable value of the unit by the rate of the tax or, where applicable, by the part of the rate provided for in the second paragraph of section 244.13, the second paragraph of section 244.25 or the first paragraph of section 244.27. If only part of the amount meets those conditions, that part must be distinctly identifiable within the amount for sections 253.54 to 253.59 to apply to the unit.

The adaptations to which the first paragraph refers are the following:

(1)  the non-taxable value of the unit shall be considered to be its taxable value;

(2)  the amount payable in lieu of the tax, or its distinctly identifiable part, shall be considered to be the tax.

1998, c. 43, s. 15.