F-2.1 - Act respecting municipal taxation

Full text
244.45.1. (Repealed).
2002, c. 37, s. 233; 2003, c. 19, s. 196; 2017, c. 132017, c. 13, s. 168.
244.45.1. For the purposes of sections 244.45.2 and 244.45.3,
(1)  reference date means 1 September preceding the beginning of the current fiscal year ;
(2)  current fiscal year means the fiscal year for which the maximum rate specific to the category of industrial immovables is established ;
(3)  alteration means any alteration made to the property assessment roll in respect of a value to be taken into account in establishing a tax base referred to in section 244.45 to enter the value that should have been entered,
(a)  in the case of the current roll, at the time the roll was deposited ;
(b)  in the case of the preceding roll, no later than on the day before the current roll was deposited ;
(4)  quotient means the quotient referred to in the first paragraph of section 244.45 ;
(5)  current roll means the property assessment roll that applies for the current fiscal year ;
(6)  preceding roll means the property assessment roll immediately preceding the current roll.
2002, c. 37, s. 233; 2003, c. 19, s. 196.
244.45.1. For the purposes of sections 244.45.2 and 244.45.3,
(1)  reference date means 1 September preceding the beginning of the current fiscal year ;
(2)  current fiscal year means the fiscal year for which the maximum rate specific to the category of industrial immovables is established ;
(3)  alteration means any alteration made to the property assessment roll in respect of a unit of assessment referred to in section 244.45 to enter on the roll the taxable value that should have been entered,
(a)  in the case of the current roll, at the time the roll was deposited ;
(b)  in the case of the preceding roll, no later than on the day before the current roll was deposited ;
(4)  quotient means the quotient referred to in the first paragraph of section 244.45 ;
(5)  current roll means the property assessment roll that applies for the current fiscal year ;
(6)  preceding roll means the property assessment roll immediately preceding the current roll.
2002, c. 37, s. 233.