11. For the purposes of computing the property tax refund to which a person is entitled for a year, the property tax for the year ascribed to the dwelling in which he lives on 31 December of the year is computed in the manner provided for in sections 12 and 13, excluding from the property tax for the year ascribed to the immovable in which that dwelling is situated, any portion of that tax that may be refunded in any manner whatever.
1979, c. 12, s. 11; 1999, c. 40, s. 258.