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F-2.1 - Act respecting municipal taxation

Section 32
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32. A building must be entered on the roll if it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination or if two years have elapsed from the beginning of the work. However, such time ceases to run in cases of irresistible force.
1979, c. 72, s. 32; 1988, c. 76, s. 19.
32. A building must be entered on the roll if it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination or if two years have elapsed from the beginning of the work. However, such time ceases to run in cases of irresistible force.
This section also applies to a building being altered or converted.
1979, c. 72, s. 32.
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