35. A unit of assessment must be entered on the roll in the name of the owner of the parcel of land.
If the unit of assessment includes a parcel of land whose owner is a public body and a building whose owner is not the owner of the parcel of land, the unit of assessment is entered on the roll in the name of the owner of the building subject to section 41.1.1. For the purposes of this paragraph, no account shall be taken of the fact that a building belongs to a different owner if that owner and the public body are undivided co-owners of the parcel of land.
Where the unit of assessment does not include a parcel of land, it is entered in the name of the owner of the immovables which comprise it.
1979, c. 72, s. 35; 1980, c. 34, s. 13; 2004, c. 20, s. 137.