F-2.1 - Act respecting municipal taxation

Section 46.1 Disposition versions

1991-06-20

46.1. The assessor shall, in drawing up a roll, equilibrate the values entered on the roll.

However, in the case of a local municipality having a population of less than 5,000 inhabitants, the assessor is dispensed from such obligation if the roll in force is the result of an equilibration.

The equilibration made in preparing a new roll shall consist in adjusting all or some of the values entered on the roll in force in order to eliminate as much as possible the differences between the proportions of the actual value represented by the values entered on the roll.

1988, c. 76, s. 22; 1991, c. 32, s. 26.

1988-12-23

46.1. The assessor shall, in preparing the next three-year roll of a municipal corporation having a population of less than 5 000 inhabitants, equilibrate the values entered on the roll, if the three-year roll in force is not the result of an equilibration or if neither the annual roll in force nor the four preceding rolls is or are the result of an equilibration.

In the case of another corporation, the assessor shall, in preparing each three-year roll coming into force after 1 January 1989, equilibrate the values entered on the roll.

The equilibration made in preparing a new roll shall consist in adjusting all or some of the values entered on the roll in force in order to eliminate as much as possible the differences between the proportions of the actual value represented by the values entered on the roll.

1988, c. 76, s. 22.