F-2.1 - Act respecting municipal taxation

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191. (Repealed).
1979, c. 72, s. 191; 1991, c. 32, s. 92.
191. Sections 43 to 46 apply to the determination of the rental value of a place of business or of premises, subject to the following adaptations:
(1)  “actual value” means “rental value”;
(2)  “unit of assessment” means “place of business” or “premises”;
(3)  “exchange value” means “rental value”;
(4)  “price” or “sale price” means “annual rent”;
(5)  “sale” means “lease renewable from year to year”;
(6)  “vendor” and “purchaser” mean “lessor” and “lessee”, respectively;
(7)  “sell” and “purchase” mean “lease” and “rent”, respectively.
1979, c. 72, s. 191.