C-27.1 - Municipal Code of Québec

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978. All municipal taxes imposed on taxable property must be fairly apportioned according to the assessment roll in force, on all property liable for the payment of such taxes, in proportion to their taxable value, saving the case mentioned in article 808, or any other special provision.
M.C. 1916, a. 684; 1979, c. 72, s. 286.