E-16 - Real Estate Assessment Act

Section 13 Disposition versions

1977-12-31

13. The following shall not be entered on the roll:

(a)  ore within the meaning of the Mining Act (chapter M-13);

(b)  galleries, shafts, excavations, tunnels and equipment of underground or open mines;

(c)  reserves of raw materials in peat-bogs, quarries and sand-pits;

(d)  excluding the underlying ground and buildings, any roads, whether railroads or not, paved or not, bridges, tunnels, fences and other works forming part of them as well as the rolling-stock used to operate an undertaking for mining, forestry, processing forest products or public transport;

(e)  dams, booms, flumes and other works for the floating or transport of timber to saw-mills or processing factories;

(f)  subject to section 12, the immoveables forming part of a gas transport or distribution system of an undertaking that distributes gas to consumers in Québec;

(g)  subject to section 12, the underground reservoirs, access shafts and gas storage facilities of any gas transport or distribution undertaking;

(h)  subject to section 12, underground reservoirs, access shafts and other immoveables forming part of a telecommunications system other than a radio or television station;

(i)  seaport docks.

1971, c. 50, s. 13; 1972, c. 46, s. 5; 1973, c. 31, s. 9.