F-2.1 - Act respecting municipal taxation

Full text
41.2. A unit of assessment constituted in accordance with another provision of this division must be divided where the combined application of sections 208, 2 and 61 would operate to cause part of the unit to be entered on the roll in the name of a person other than the person in whose name the remainder of the unit is entered.
In such a case, that part and the remainder of the unit constitute separate units of assessment.
2002, c. 37, s. 222.