61. Notwithstanding any inconsistent provision of a general or special act, all the lands comprised by the municipality shall be exempt from any real estate tax and their evaluation, their area or their frontage shall not in any case serve as the basis for the calculation of a tax.
Any provision of a general or special act enabling the imposition of a tax upon an immoveable or real estate on the basis of its taxable value, of its area or of its frontage shall be deemed, when it applies to a Cree village corporation, to enable it to impose the tax on the sole basis of the taxable value of the immoveable to the exclusion of the land.
The real value, and the taxable value, as the case may be, which must appear upon the valuation roll of the Cree village corporation pursuant to the Act respecting municipal taxation, shall be the real value, and the taxable value, as the case may be, of the immoveable, excluding the land.
1978, c. 88, s. 101; 1979, c. 72, s. 490.