231.1. Any rectory of a Church incorporated under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed $100 000. For the purposes of this paragraph, the value of the immoveable is that entered on the roll, multiplied by the factor established by the Minister under section 264.
The main residence belonging to a minister in charge of a place of public worship of a Church incorporated under the laws of Québec is considered to be a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95.