302. In this Act, (1) the word “clerk” has the same meaning as in the Act respecting municipal taxation (chapter F-2.1);
(2) “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the comparative factor established for that roll under section 264 of the Act respecting municipal taxation;
(3) “taxable immovable” means
(a) a taxable unit of assessment, or the taxable part thereof if it is not entirely taxable;
(b) a non-taxable unit of assessment referred to in the first paragraph of section 208 of the Act respecting municipal taxation, or the part thereof referred to in that paragraph if the reference is not to its entirety;
(4) “owner” means the person in whose name a taxable immovable is entered on the assessment roll of a municipality.
“school tax region” means a territory identified in Schedule I, described according to the geographical boundaries of the French language school boards and applying to the English language and French language school boards situated in whole or in part in them, subject to section 313.5, and, for tax purposes, to any immovable situated in such territories.
For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.