F-2.1 - Act respecting municipal taxation

Full text
31. Subject to Division IV, the immovables situated in the territory of a local municipality shall be entered on the property assessment roll.
For the purposes of this chapter, the word roll means the property assessment roll.
1979, c. 72, s. 31; 1991, c. 32, s. 23; 1999, c. 40, s. 133.
31. Subject to Division IV, the immovables situated in the territory of a local municipality shall be entered on the real estate assessment roll.
For the purposes of this chapter, the word roll means the real estate assessment roll.
1979, c. 72, s. 31; 1991, c. 32, s. 23.
31. Subject to the provisions of this act, the immoveables situated in the territory of a municipal corporation must be entered on the roll of the municipal corporation.
1979, c. 72, s. 31.