25. The following expressions, terms and words, whenever they occur in this Code or in any municipal by-law or other municipal order, have the meaning, signification and application respectively assigned to them in this article, unless the context of the provision declares or indicates the contrary:(1) the word “municipality” means the territory erected for the purpose of municipal administration. In every municipality bounded by a navigable or floatable river, the boundaries of the municipality extend to the middle of such river. Nevertheless the nearness of an island in a navigable or floatable river is measured by the relative distance between either side of such island and the shore of the opposite territory;
(2) the terms “rural municipality” or “country municipality” mean parish municipalities, municipalities of part of a parish, of a township, of part of a township, of united townships and generally every local municipality other than a village municipality;
(3) the word “council” means a municipal council, but does not include a board of delegates;
(4) the word “local” when it qualifies the words “municipality”, “corporation”, “council” or “councillor”, refers, as the case may be, to rural or village councils, councillors, corporations or municipalities;
(5) the word “parish” means any territory erected into a parish by civil authority;
(6) the word “township” means any territory erected into a township by proclamation;
(7) the word “district” used alone means a judicial district established by law, and refers to the district in which the municipality is situated;
(8) the term “chef-lieu” (“chief-place”) means the locality where the county council holds its sittings;
(9) the words “head of the council” apply equally to the warden of a county and to the mayor of a local municipality. The terms “head of a corporation” or “head of a municipality” are also used. The person referred to by the word “head” performs his duties under the name peculiar to his office, either as mayor or as warden;
(10) the term “member of the council” means the head of the council or any councillor of the municipality;
(11) the word “elector” means a person having the right to vote at a municipal election;
(12) the word “treasurer” means the secretary-treasurer;
(13) the term “justice of the peace” refers to the members of the council acting, ex officio, as justices of the peace, under article 115;
(14) the word “sitting”, employed alone, refers indifferently to an ordinary or general sitting, or to a special sitting;
(15) the term “municipal office” includes all the offices held or duties discharged either by the members of a council or the officers of a corporation;
(16) the word “appointment” means and includes every election by the electors or by the council, and every appointment by the Minister of Municipal Affairs or by the municipal council, whenever, by the terms of the context it does not refer specially to one of such cases. This provision applies to the word “appoint” and its derivatives;
(17) the term “taxable property” means the immovables taxable under the Act respecting municipal taxation (chapter F-2.1);
(18) the word “owner” or “proprietor” means every one having the ownership or usufruct of taxable property, or possessing or occupying the same as owner or usufructuary, or occupying Crown lands under an occupation license or a location ticket; it applies to all co-proprietors, and to every partnership, association, railway company or corporation whatsoever;
(19) the word “tenant” includes the person who is obliged to give to the proprietor any portion whatever of the fruits and revenues of the immovable occupied by him;
(20) the word “absent” applies to every person whose domicile is without the boundaries of the municipality; nevertheless any person, corporation or company, which has any place of business whatever in the municipality, is deemed present or domiciled in such municipality;
(21) the word “ratepayer” means any owner, tenant, occupant or other individual, who, by reason of the immovable property which he owns or occupies in a municipality, is liable for the payment of municipal taxes or for the construction and maintenance of municipal works, by contribution in materials, labour or money; it means also any person who, by reason of his movable property, or by reason of his occupation, profession, business, art or trade, may be liable for the payment of municipal taxes;
(22) the term “municipal tax” means and includes:(a) all taxes and contributions in money imposed by councils, under by-law, procès-verbal or act of apportionment;
(b) all taxes and contributions in materials or labour imposed upon ratepayers for municipal works, under by-law, procès-verbal or other municipal act, and converted into money by a resolution after special notice given to the ratepayers interested, or by the judgment of any court;
(23) the word “range” refers to a succession of neighboring lots usually abutting on the same line; it means also a “concession” or a “row” (“côte”) taken in the same sense;
(24) the words “land” or “immovable” or “immovable property” mean all lands or parcels of land in a municipality, owned or occupied by one person or by several persons jointly, and include the buildings and improvements thereon. The said words also include the pipes used for the conveying of water from a waterworks, as well as those used for the distribution of gas, electricity, the telephone or the telegraph, wheresoever such pipes are found within the municipality. The right to cut timber, granted or alienated by the proprietor of the lot, other than the Crown, is also an immovable within the meaning of this paragraph.If a building or an improvement is a unit of assessment entered on the assessment roll separately from the land on which it is situated, it, also, is an immovable property or an immovable within the meaning of this paragraph; any provision of this Code concerning a tax based on the surface area, frontage or any other dimension of an immovable or an immovable property does not apply to such a building or improvement;
(25) the word “lot” means any land situated in any range as conceded or sold by the original title or by the oldest title that is to be found; it includes any subdivisions of such land made since the said concession or sale, with the buildings and improvements thereon;
(26) the word “bridge” means any bridge under the management of a municipal corporation and forming part of a municipal road, whether it is constructed for the use of said road or for the passage of a watercourse;
(27) the word “road” includes high-roads, streets, lanes, front roads, local or county by-roads, and roads which lead solely to railway stations, to ferries or to toll-bridges;
(28) the term “boundary fence” means the fence dividing two properties adjacent to one another, whether public or private;
(29) the word “month” means a calendar month;
(30) the expression “following day” does not mean nor include holidays, except when an act may be done upon a holiday;
(31) the words “alcoholic beverages” mean all liquors defined as such by the Act respecting offences relating to alcoholic beverages (chapter I-8.1);
(32) the word “bond” means and includes all debentures issued by municipal corporations, for the purpose of raising money;
(33) the term “Municipal Code” used in any Act, statute, by-law, writing, procedure or document whatever, is a sufficient citation and designation of the Municipal Code of Québec;
(34) the word “oath” includes the solemn affirmation or declaration which certain persons are permitted to make instead of an oath;
(35) the term “Lieutenant-Governor” means the Government;
(36) the term “municipal inspector” means the municipal inspector appointed under article 221 or 223; it means also every divisional road inspector within the boundaries of his division, when the local corporation, in compliance with article 219, has appointed an inspector for each road division, subject, however, to the control and supervision of the municipal inspector who may be appointed under article 221 or 223;
(37) the words “standardized assessment” mean the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll by the Minister of Municipal Affairs under the Act respecting municipal taxation (chapter F-2.1).