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F-2.1 - Act respecting municipal taxation

Section 261.3
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261.3. For the purposes of paragraph 5 of section 261.1, the percentage used is that part of the standardized non-taxable value of an immovable referred to in the said paragraph which corresponds to the percentage represented by the sum paid in respect thereof in lieu of municipal property taxes for the last fiscal year for which full payment has been made, in relation to the total amount of property taxes which would have been payable for that fiscal year in respect of the immovable if it had been taxable.
1991, c. 32, s. 152; 1999, c. 40, s. 133.
261.3. For the purposes of paragraph 5 of section 261.1, the percentage used is that part of the standardized non-taxable value of an immovable referred to in the said paragraph which corresponds to the percentage represented by the sum paid in respect thereof in lieu of municipal real estate taxes for the last fiscal year for which full payment has been made, in relation to the total amount of real estate taxes which would have been payable for that fiscal year in respect of the immovable if it had been taxable.
1991, c. 32, s. 152.
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