F-2.1 - Act respecting municipal taxation

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263.0.1. Every person who establishes the value of a unit of assessment using the cost approach must use the most appropriate technique or techniques, having regard to the nature of the unit, in particular, the techniques among those applicable under this Act and the manual referred to in the regulation made under paragraph 1 of section 263, including any adjustments those techniques entail.
1998, c. 43, s. 16.