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F-2.1 - Act respecting municipal taxation
Section 38
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38. If an immovable is divided vertically or into several parts which do not belong to the same owner, under a deed registered in the registry office, each part under separate ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.
A building situated mainly in a part of an immovable contemplated in the first paragraph forms part of the same unit of assessment as that part.
