F-2.1 - Act respecting municipal taxation

Section 555 Disposition versions

1999-10-22

555. An immovable subject to property taxes under the first paragraph of section 102 of the Property Assessment Act that is not entered on the assessment roll under this Act is subject, for the municipal fiscal period 1980, to municipal property taxes for an amount equal to 46 2/3% of the amount of the taxes to which it was subject for the municipal fiscal period which began in 1971.

For each municipal fiscal period beginning with that of 1981, the amount of municipal property taxes to which such an immovable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 6 2/3% of the amount of the property taxes to which it was subject for the municipal fiscal period which began in 1971.

1979, c. 72, s. 555; 1999, c. 40, s. 133.

1979-12-21

555. An immoveable subject to real estate taxes under the first paragraph of section 102 of the Real Estate Assessment Act that is not entered on the assessment roll under this act is subject, for the municipal fiscal period 1980, to municipal real estate taxes for an amount equal to 462/3% of the amount of the taxes to which it was subject for the municipal fiscal period which began in 1971.

For each municipal fiscal period beginning with that of 1981, the amount of municipal real estate taxes to which such an immoveable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 62/3% of the amount of the real estate taxes to which it was subject for the municipal fiscal period which began in 1971.

1979, c. 72, s. 555.