F-2.1 - Act respecting municipal taxation

Full text
7. Where, following an amalgamation or annexation, the whole territory of a local municipality ceases to be subject to the jurisdiction of a municipal body responsible for assessment and becomes subject to jurisdiction of another body, the conditions of the transfer shall be determined by mutual agreement or, failing agreement and at the request of one of the bodies, by the Commission.
1979, c. 72, s. 7; 1991, c. 32, s. 8.
7. A municipal corporation has jurisdiction in real estate assessment in its own territory if it does not form part of a community and if no county corporation has such jurisdiction in its regard.
1979, c. 72, s. 7.