F-2.1 - Act respecting municipal taxation

Section 48 Disposition versions

2013-12-06

48. The value entered on the roll of any land contemplated in section 47 is established by multiplying the area of the land by the rate obtained by dividing the total assessment of the other parcels of land entered on the roll on the date of deposit of the roll by the land area of the territory of the local municipality on that date, as shown in the Répertoire des municipalités published on the website of the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire.

1979, c. 72, s. 48; 1986, c. 34, s. 4; 1991, c. 32, s. 160; 2013, c. 30, s. 5.

1991-06-20

48. The value entered on the roll of any land contemplated in section 47 is established by multiplying the area of the land by the rate obtained by dividing the total assessment of the other parcels of land entered on the roll on the date of deposit of the roll by the total area of the territory of the local municipality on that date.

1979, c. 72, s. 48; 1986, c. 34, s. 4; 1991, c. 32, s. 160.

1986-09-01

48. The value entered on the roll of any land contemplated in section 47 is established by multiplying the area of the land by the rate obtained by dividing the total assessment of the other parcels of land entered on the roll on the date of deposit of the roll by the total area of the territory of the municipal corporation on that date.

1979, c. 72, s. 48; 1986, c. 34, s. 4.

1979-12-21

48. The value entered on the roll of any land contemplated in section 47 is established in accordance with the rate corresponding to the average rate of the parcels of land in the nearest neighbouring unit, computed by dividing the sum of the values of such parcels entered on the roll by their combined area.

1979, c. 72, s. 48.