### F-2.1 - Act respecting municipal taxation

243.14. During the period in which the recognition is in force, the recognized person is deemed to be a person to whom any provision that refers to a person mentioned in section 204 or in any of the paragraphs of that section applies, for the purpose of establishing a rule applicable in respect of an immovable or of its owner, lessee or occupant, to the extent that the immovable is the immovable in respect of which the recognition has been granted.
The same applies where a provision, for the same purposes, makes reference to a person mentioned in paragraph 10 of section 204. The first paragraph does not apply if the reference concerned excludes such a person.
2000, c. 54, s. 76.