F-2.1 - Act respecting municipal taxation

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231.4. The taxable value of an oil refinery is the difference obtained by subtracting from the value of the refinery established in accordance with sections 42 to 46.1 one-half of the value of those of its tanks which are included in the assessment unit which also includes the land underlying the production area.
For the purposes of the first paragraph, any accessory conduit of an oil tank, except a pipeline, shall be considered to form a part of the tank.
1991, c. 32, s. 110; 1999, c. 40, s. 133.
231.4. The taxable value of an oil refinery is the difference obtained by subtracting from the value of the refinery established in accordance with sections 42 to 46.1 one-half of the value of those of its tanks which are included in the assessment unit which also includes the land underlying the production area.
For the purposes of the first paragraph, any accessory conduit of an oil tank, except a pipeline, shall be deemed to form a part of the tank.
1991, c. 32, s. 110.