F-2.1 - Act respecting municipal taxation

Section 253.62 Disposition versions

1998-06-20

253.62. Sections 253.54 to 253.59 do not apply in respect of a unit of assessment whose value becomes non-taxable on the date of the coming into force of the roll, except in the case of a unit in respect of which those sections apply under section 253.61.

Sections 253.54 to 253.59 apply in respect of a unit whose value becomes taxable on the date of the coming into force of the roll. In such a case, the variation in the total value of the unit shall be considered, regardless of whether the value is taxable or not. The variation shall be considered to be the variation in the taxable value of the unit.

1998, c. 43, s. 15.