F-2.1 - Act respecting municipal taxation

Full text
231.3. For the purposes of school taxes, the taxable value of the land of any agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) is limited to $375 a hectare.
For the purposes of section 302 of the Education Act (chapter I-13.3), the value entered on the roll which must be multiplied by the comparative factor established for the roll is, for the unit of assessment that includes the land, the value which takes account of the limit fixed in the first paragraph.
1991, c. 29, s. 19; 1996, c. 26, s. 85.
231.3. For the purposes of school taxes, the taxable value of the land of any agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and situated in an agricultural zone established under the Act to preserve agricultural land (chapter P-41.1) is limited to $375 a hectare.
For the purposes of section 302 of the Education Act (chapter I-13.3), the value entered on the roll which must be multiplied by the comparative factor established for the roll is, for the unit of assessment that includes the land, the value which takes account of the limit fixed in the first paragraph.
1991, c. 29, s. 19.