F-2.1 - Act respecting municipal taxation

Full text
244.45.3. (Repealed).
2002, c. 37, s. 233; 2003, c. 19, s. 198; 2017, c. 132017, c. 13, s. 168.
244.45.3. Where an alteration to the current roll cannot be taken into consideration for the purpose of replacing, under section 244.45.2, the quotient calculated for the last fiscal year for which the roll applies, because the alteration is made after the day before the reference date in relation to that fiscal year, its effect is cancelled as provided for in the following paragraphs, for the purpose of calculating the quotient for all or part of the fiscal years for which the property assessment roll immediately following applies, that roll and the roll that is the subject of the alteration becoming the current roll and the preceding roll, respectively.
The effect of the alteration is cancelled, for the purpose of calculating the quotient for the current fiscal year, only if the alteration is made before the reference date.
If that condition is satisfied and if the alteration is made before the deposit of the current roll, the rules set out in section 244.45 are applied, adjusting the total referred to in subparagraph 2 of the second or of the third paragraph of that section, according to the nature of the unit of assessment for which the alteration is made. The adjustment consists in increasing or decreasing the total, according to whether the alteration results in a decrease or increase in the values previously entered on the preceding roll, by an amount equal to the amount of the variation arising from the alteration.
If several separate adjustments are required, under the third paragraph, to be made to the same total of values for the purpose of calculating the quotient for the current fiscal year, an overall adjustment shall be made taking into account the net increase or decrease that results from all the alterations giving rise to those separate adjustments.
If the condition provided for in the second paragraph is satisfied and if the alteration is made after the day before the current roll is deposited, the rules set out in section 244.45 shall be applied, without reference, despite section 244.45.2 where the current fiscal year is not the first fiscal year for which the roll applies, to any variation arising from the alteration in the values previously entered on the preceding roll.
2002, c. 37, s. 233; 2003, c. 19, s. 198.
244.45.3. Where an alteration to the current roll cannot be taken into consideration for the purpose of replacing, under section 244.45.2, the quotient calculated for the last fiscal year for which the roll applies, because the alteration is made after the day before the reference date in relation to that fiscal year, its effect is cancelled as provided for in the following paragraphs, for the purpose of calculating the quotient for all or part of the fiscal years for which the property assessment roll immediately following applies, that roll and the roll that is the subject of the alteration becoming the current roll and the preceding roll, respectively.
The effect of the alteration is cancelled, for the purpose of calculating the quotient for the current fiscal year, only if the alteration is made before the reference date.
If that condition is satisfied and if the alteration is made before the deposit of the current roll, the rules set out in section 244.45 are applied, adjusting the total of the taxable values referred to in subparagraph 2 of the second or of the third paragraph of that section, according to the nature of the unit of assessment for which the alteration is made. The adjustment consists in increasing or decreasing the total, according to whether the alteration results in a decrease or increase in the taxable values previously entered on the preceding roll, by an amount equal to the amount of the variation arising from the alteration.
If several separate adjustments are required, under the third paragraph, to be made to the same total of taxable values for the purpose of calculating the quotient for the current fiscal year, an overall adjustment shall be made taking into account the net increase or decrease that results from all the alterations giving rise to those separate adjustments.
If the condition provided for in the second paragraph is satisfied and if the alteration is made after the day before the current roll is deposited, the rules set out in section 244.45 shall be applied, without reference, despite section 244.45.2 where the current fiscal year is not the first fiscal year for which the roll applies, to any variation arising from the alteration in the taxable values previously entered on the preceding roll.
2002, c. 37, s. 233.