F-2.1, r. 14.1 - Regulation respecting the maximum taxable value of the land of any agricultural operation referred to in section 231.3.1 of the Act respecting municipal taxation

Section 6 Disposition versions

2021-07-08

6. For the purposes of determining if certain values per hectare must, by statistical deletion, be removed from the basic list, the following operations are performed successively:

(1)  determine the median value of the basic list;

(2)  subtract the median value determined in accordance with subparagraph 1 from each value per hectare on the basic list;

(3)  square each difference that results from the subtraction provided for in subparagraph 2;

(4)  add all the squares obtained in accordance with subparagraph 3;

(5)  divide the sum resulting from the addition provided for in subparagraph 4 by the number, lowered by one, of values per hectare on the basic list;

(6)  establish the square root of the quotient that results from the division provided for in subparagraph 5;

(7)  subtract the double square root established in accordance with paragraph 6 from the median value determined in accordance with subparagraph 1;

(8)  add the median value determined in accordance with subparagraph 1 and the double square root established in accordance with subparagraph 6.

For the purposes of subparagraph 1 of the first paragraph, the values on the basic list are classified in ascending order. The median is established in the classified group using the following equation:

n / N < 0.5 and (n+1) / N ≥ 0.5 Where:

n = Position of the value per hectare in the group;

N = Total number of values per hectare in the group.

For the purposes of the operations provided for in subparagraphs 5 and 6 of the first paragraph, when the result contains a decimal, it is rounded up to the nearest unit if it is equal to or greater than 5 or, if not, it is rounded down to the nearest unit.

O.C. 785-2021, s. 6.

Not in force

In force: 2021-07-08

6. For the purposes of determining if certain values per hectare must, by statistical deletion, be removed from the basic list, the following operations are performed successively:

(1)  determine the median value of the basic list;

(2)  subtract the median value determined in accordance with subparagraph 1 from each value per hectare on the basic list;

(3)  square each difference that results from the subtraction provided for in subparagraph 2;

(4)  add all the squares obtained in accordance with subparagraph 3;

(5)  divide the sum resulting from the addition provided for in subparagraph 4 by the number, lowered by one, of values per hectare on the basic list;

(6)  establish the square root of the quotient that results from the division provided for in subparagraph 5;

(7)  subtract the double square root established in accordance with paragraph 6 from the median value determined in accordance with subparagraph 1;

(8)  add the median value determined in accordance with subparagraph 1 and the double square root established in accordance with subparagraph 6.

For the purposes of subparagraph 1 of the first paragraph, the values on the basic list are classified in ascending order. The median is established in the classified group using the following equation:

n / N < 0.5 and (n+1) / N ≥ 0.5 Where:

n = Position of the value per hectare in the group;

N = Total number of values per hectare in the group.

For the purposes of the operations provided for in subparagraphs 5 and 6 of the first paragraph, when the result contains a decimal, it is rounded up to the nearest unit if it is equal to or greater than 5 or, if not, it is rounded down to the nearest unit.

O.C. 785-2021, s. 6.