I-13.3 - Education Act

Section 302 Disposition versions

2019-07-01

302. In this Act,

(1)  the word “clerk” has the same meaning as in the Act respecting municipal taxation (chapter F-2.1);

(2)  “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the comparative factor established for that roll under section 264 of the Act respecting municipal taxation;

(2.1)  “adjusted standardized assessment” means the value of the standardized assessment or, if there is a variation in the municipality’s standardized assessment of taxable immovables resulting from the coming into force of its assessment roll, the adjusted value obtained after averaging the variation in the standardized assessment in accordance with the provisions of Division IV.3 of Chapter XVIII of the Act respecting municipal taxation, with the necessary modifications;

(3)  “taxable immovable” means

(a)  a taxable unit of assessment, or the taxable part thereof if it is not entirely taxable;

(b)  a non-taxable unit of assessment referred to in the first paragraph of section 208 of the Act respecting municipal taxation, or the part thereof referred to in that paragraph if the reference is not to its entirety;

(4)  “owner” means the person or trust in whose name a taxable immovable is entered on the assessment roll of a municipality.

1988, c. 84, s. 302; 2018, c. 5, s. 6; 2019, c. 5, s. 3.

2018-07-01

302. In this Act,

(1)  the word “clerk” has the same meaning as in the Act respecting municipal taxation (chapter F-2.1);

(2)  “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the comparative factor established for that roll under section 264 of the Act respecting municipal taxation;

(3)  “taxable immovable” means

(a)  a taxable unit of assessment, or the taxable part thereof if it is not entirely taxable;

(b)  a non-taxable unit of assessment referred to in the first paragraph of section 208 of the Act respecting municipal taxation, or the part thereof referred to in that paragraph if the reference is not to its entirety;

(4)  “owner” means the person in whose name a taxable immovable is entered on the assessment roll of a municipality.

“school tax region” means a territory identified in Schedule I, described according to the geographical boundaries of the French language school boards and applying to the English language and French language school boards situated in whole or in part in them, subject to section 313.5, and, for tax purposes, to any immovable situated in such territories.

1988, c. 84, s. 302; 2018, c. 5, s. 6.

For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.

2018-04-27

302. In this Act,

(1)  the word “clerk” has the same meaning as in the Act respecting municipal taxation (chapter F-2.1);

(2)  “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the comparative factor established for that roll under section 264 of the Act respecting municipal taxation;

(3)  “taxable immovable” means

(a)  a taxable unit of assessment, or the taxable part thereof if it is not entirely taxable;

(b)  a non-taxable unit of assessment referred to in the first paragraph of section 208 of the Act respecting municipal taxation, or the part thereof referred to in that paragraph if the reference is not to its entirety;

(4)  “owner” means the person in whose name a taxable immovable is entered on the assessment roll of a municipality.

1988, c. 84, s. 302.

For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.

1989-07-01

302. In this Act,

(1)  the word “clerk” has the same meaning as in the Act respecting municipal taxation (chapter F-2.1);

(2)  “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the comparative factor established for that roll under section 264 of the Act respecting municipal taxation;

(3)  “taxable immovable” means

(a)  a taxable unit of assessment, or the taxable part thereof if it is not entirely taxable;

(b)  a non-taxable unit of assessment referred to in the first paragraph of section 208 of the Act respecting municipal taxation, or the part thereof referred to in that paragraph if the reference is not to its entirety;

(4)  “owner” means the person in whose name a taxable immovable is entered on the assessment roll of a municipality.

1988, c. 84, s. 302.