F-2.1, r. 11 - Regulation respecting the equalization scheme

Section 13 Disposition versions

2012-09-01

13. Units of assessment taken into consideration in the establishment of the average value of the dwellings are those that include at least one dwelling, that are not part of any of classes 9 and 10 provided for in section 244.32 of the Act and that are listed under any of the following headings prescribed by the manual to which the Regulation made under paragraph 1 of section 263 of the Act refers:

(1)  “10—Dwellings” and “1211 Mobile home”;

(2)  “17—Trailer parks and mobile homes”, “2-3—MANUFACTURING INDUSTRIES”, “4—TRANSPORT, COMMUNICATIONS, PUBLIC SERVICES”, “5—COMMERCIAL” and “6—SERVICES”;

(3)  “7—CULTURAL AND RECREATIONAL”, “81—Agriculture”, “831—Commercial forest production” and “9220 Forests not in operation that are not reserves”.

However,

(1)  a unit of assessment listed under a heading referred to in subparagraph 3 of the first paragraph must be taken into consideration only if no building included in the unit is classified according to a use different from the use pertaining to the heading under which the unit is listed or, in other cases, if at least one building included in the unit is classified according to the use pertaining to any of the headings referred to in subparagraph 1 of the first paragraph; and

(2)  no unit of assessment in respect of which it is impossible to determine a value in accordance with section 14 must be taken into consideration.

O.C. 661-2008, s. 13.