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 4 Disposition versions

2021-07-08

4. A basic list of values per hectare likely to be used for the purpose of the establishment of the 90th percentile, hereinafter called the “basic list”, must be prepared for all of Québec.

This list is prepared using the values entered on the property assessment rolls that came into force in the year concerned by the 3-year computation and that underwent the equilibration referred to in section 46.1 of the Act respecting municipal taxation (chapter F‑2.1).

O.C. 785-2021, s. 4.

Not in force

In force: 2021-07-08

4. A basic list of values per hectare likely to be used for the purpose of the establishment of the 90th percentile, hereinafter called the “basic list”, must be prepared for all of Québec.

This list is prepared using the values entered on the property assessment rolls that came into force in the year concerned by the 3-year computation and that underwent the equilibration referred to in section 46.1 of the Act respecting municipal taxation (chapter F‑2.1).

O.C. 785-2021, s. 4.