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F-2.1 - Act respecting municipal taxation

Section 147
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147. Where the Tribunal, on deciding a proceeding regarding the value entered on the roll of a unit of assessment or business establishment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment or business establishment that it has established in accordance with sections 43 to 46 or 69.5 and 69.6 by the factor of the roll determined under section 264 for the first fiscal year for which the roll applies, subject to sections 47 and 48.
For the purposes of this section, the Tribunal may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45; 1991, c. 32, s. 71; 1997, c. 43, s. 277; 1999, c. 40, s. 133.
147. Where the Tribunal, on deciding a proceeding regarding the value entered on the roll of a unit of assessment or place of business, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment or place of business that it has established in accordance with sections 43 to 46 or 69.5 and 69.6 by the factor of the roll determined under section 264 for the first fiscal year for which the roll applies, subject to sections 47 and 48.
For the purposes of this section, the Tribunal may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45; 1991, c. 32, s. 71; 1997, c. 43, s. 277.
147. Where the board, on deciding a complaint regarding the value entered on the roll of a unit of assessment or place of business, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment or place of business that it has established in accordance with sections 43 to 46 or 69.5 and 69.6 by the factor of the roll determined under section 264 for the first fiscal year for which the roll applies, subject to sections 47 and 48.
For the purposes of this section, the board may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45; 1991, c. 32, s. 71.
147. Where the board, on deciding a complaint regarding the value entered on the roll of a unit of assessment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment that it has established in accordance with sections 43 to 46 by the factor of the roll determined under section 264, subject to sections 47 and 48. In the case of a three-year roll, the factor used shall be the factor established for the first of the fiscal years for which the roll applies.
For the purposes of this section, the board may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45.
147. Where the board, on deciding a complaint regarding the value entered on the roll of a unit of assessment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment that it has established in accordance with sections 43 to 46 by the factor of the roll determined under section 264, subject to sections 47 and 48.
For the purposes of this section, the board may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8.
147. Where the board, on deciding a complaint regarding the value entered on the roll of a unit of assessment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment that it has established in accordance with sections 43 to 46 by the factor of the roll determined under section 264, subject to sections 47 to 54.
For the purposes of this section, the board may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116.
147. The board, when deciding a complaint regarding the value entered on the roll of a unit of assessment, shall establish the value to be entered by determining the actual value of the unit of assessment, within the meaning of sections 43 to 46, and by the application of the rule provided in the second paragraph of section 42, subject to sections 47 to 54.
For the purposes of this section, the board may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147.
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