F-2.1 - Act respecting municipal taxation

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261.5.16. The taxable non-residential property assessment of a local municipality is the total of the taxable values, entered on its property assessment roll, of the units of assessment belonging to the group provided for in section 244.31.
The first paragraph applies subject to sections 261.5.17 and 261.5.18.
2006, c. 31, s. 100.