204. The following are exempt from all municipal or school real estate taxes:(1) an immovable belonging to the Crown in right of Québec;
(1.1) an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2) an immovable belonging to the Corporation d’hébergement du Québec;
(2) an immovable belonging to the Régie des installations olympiques;
(2.1) an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2) an immovable belonging to the Agence métropolitaine de transport;
(3) an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4) an immovable belonging to a local municipality and situated outside its territory;
(5) an immovable belonging to the Commission de développement de la métropole, to a community, to a regional county municipality or to a mandatary of the Commission or of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6) land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of(a) a public road or works forming part of it, or of
(b) works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7) land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8) an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9) an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10) an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:(a) it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b) it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11) an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12) an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13) an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14) (a) an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b) an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c) an immovable belonging to a cooperative or a non-profit organization holding a chilcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C-8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d) (subparagraph repealed);
(15) an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16) an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17) an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.