F-2.1 - Act respecting municipal taxation

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244.64.3. The composition of the reference subcategory shall vary according to the various assumptions concerning the existence of rates specific to the other subcategories and to the category of industrial immovables.
On the assumption that a rate specific to one or more other subcategories exists, a unit of assessment belongs to the reference subcategory if it does not belong to the subcategory or one of the subcategories, as the case may be, in respect of which the assumption is made.
For the purposes of this subdivision, a unit of assessment that would belong to the category of industrial immovables, on the assumption that a rate specific to that category exists, belongs to the reference subcategory in the event that the assumption is not realized.
2017, c. 13, s. 173.