F-2.1 - Act respecting municipal taxation

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55. Whenever the law provides that only part of the value of an immovable is taxable or that it is exempt from property taxes, the roll must state the taxable value of the immovable or the fact that it is exempt, as the case may be.
All information entered pursuant to this section must be accompanied with a reference to its legislative source.
1979, c. 72, s. 55; 1994, c. 30, s. 4; 1999, c. 40, s. 133.
55. Whenever the law provides that only part of the value of an immoveable is taxable or that it is exempt from real estate taxes, the roll must state the taxable value of the immoveable or the fact that it is exempt, as the case may be.
All information entered pursuant to this section must be accompanied with a reference to its legislative source.
1979, c. 72, s. 55; 1994, c. 30, s. 4.
55. Whenever the law provides that only part of the value of an immoveable is taxable or that it is exempt from real estate taxes, the roll must state the taxable value of the immoveable or the fact that it is exempt, as the case may be.
All information entered pursuant to this section must be accompanied with a reference to its legislative source. The omission of such a reference does not, however, entail the nullity of the entry.
1979, c. 72, s. 55.