E-16 - Real Estate Assessment Act

Section 11 Disposition versions

1978-12-22

11. An immoveable shall be entered on the roll in the name of the owner of the land or in the name of the owner of a structure situated on such land when it belongs to a public body; however, when land is the object of a right of occupancy, the immoveable is entered in the name of the occupant appearing in the registry office.

In the case of an immoveable subject to a declaration of co-ownership under article 441l of the Civil Code, each part of such immoveable is a distinct entity and is entered on the roll in the name of its owner.

An immoveable that was a trailer is an immoveable distinct from the land on which it is located, if its owner is not the owner of the land as well. Such immoveable shall be entered on the roll in the name of its owner. Such immoveable is exempt from every tax based on the area or frontage of the taxable land. The provisions of the act governing the municipal corporation on the roll of which such immoveable is registered, in respect of the sale of immoveables for default of payment of taxes, does not apply to such immoveable.

If the owner of an immoveable is unknown, the assessor shall mention the fact in the roll.

In the case of an immoveable of which the transmission by death is not registered in the registry office, the assessor shall enter it on the roll in the name of the estate of the deceased owner.

1971, c. 50, s. 11; 1973, c. 31, s. 7; 1978, c. 59, s. 3.

The insertion of another paragraph after the second paragraph of section 11 of this act by section 3 of chapter 59 of the statutes of 1978 has effect with regard to the assessment roll, made or revised, as the case may be, for every fiscal year of a municipal corporation from the fiscal year commencing in 1979. (1978, c. 59, s. 20).

1977-12-31

11. An immoveable shall be entered on the roll in the name of the owner of the land or in the name of the owner of a structure situated on such land when it belongs to a public body; however, when land is the object of a right of occupancy, the immoveable is entered in the name of the occupant appearing in the registry office.

In the case of an immoveable subject to a declaration of co-ownership under article 441l of the Civil Code, each part of such immoveable is a distinct entity and is entered on the roll in the name of its owner.

If the owner of an immoveable is unknown, the assessor shall mention the fact in the roll.

In the case of an immoveable of which the transmission by death is not registered in the registry office, the assessor shall enter it on the roll in the name of the estate of the deceased owner.

1971, c. 50, s. 11; 1973, c. 31, s. 7.