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F-2.1, r. 2 - Regulation respecting compensations in lieu of taxes
Section 16
Disposition versions
16. Section 245 of the Act applies, with the necessary modifications, to determine in which cases an alteration to the roll of a local municipality entails, in respect of a compensation for an immovable referred to in the first paragraph of section 254.1 of the Act, the obligation to pay additional compensation or refund an amount collected in excess.
The third paragraph of section 254.1 of the Act applies to determine in which cases an alteration to the roll of a local municipality entails such an obligation in respect of another immovable. In that case, no additional compensation or amount collected in excess is due if it is less than $100 for all immovables situated in the territory of a local municipality.
Section 245 of the Act applies, with the necessary modifications, to establish the amount of additional compensation or amount collected in excess.
Despite the foregoing, the aggregate taxation rate used to compute the amount of the compensation referred to in Subdivision 1 and established for a fiscal year is not affected by an alteration to the roll that is made after the date on which the roll is taken into consideration in establishing the rate.
16. Section 245 of the Act applies, with the necessary modifications, to determine in which cases an alteration to the roll of a municipality entails, in respect of a compensation, the obligation to pay additional compensation or refund an amount collected in excess and to establish the amount of the supplement or the amount collected in excess.
Despite the foregoing, the aggregate taxation rate used to calculate the amount of the compensation referred to in Subdivision 1 and established for a fiscal year, whether it is the effective, projected or weighted rate, is not affected by an alteration to the roll that is made after the date on which the roll is taken into consideration in establishing the rate.
