E-16 - Real Estate Assessment Act

Section 12 Disposition versions

1978-12-22

12. Immoveables intended or used principally for research, business, industry, prevention or reduction of noise, fighting water, air or soil pollution or for the operation of a farm or woodlot shall not be entered on the roll, except the following:

(a)  lots and buildings excluding the buildings used mainly to fight pollution and the underlying land;

(b)  roads other than railroads, whether paved or not, bridges, tunnels, fences and other works forming part of them;

(c)  fences, sidewalks, drains and other structures for surface arrangement unless the immoveables are situated on a farm or woodlot contemplated by section 21;

(d)  apparatus, devices, equipment and systems to ensure service to a building and forming part of it, excluding machinery and equipment for handling purposes other than elevators, lifts, escalators and moving sidewalks;

(e)  radio and television station towers and antennae;

(f)  other immoveables forming part of a waterworks or sewer system, a system for the transport or distribution of liquid or solid matter, or a gas transport system of an undertaking which does not distribute gas to consumers in Québec.

1971, c. 50, s. 12; 1972, c. 46, s. 4; 1973, c. 31, s. 8; 1978, c. 59, s. 4.

The replacement of paragraph e of section 12 of this act by section 4 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. 21).

1977-12-31

12. Immoveables intended or used principally for research, business, industry, prevention or reduction of noise, fighting water, air or soil pollution or for the operation of a farm or woodlot shall not be entered on the roll, except the following:

(a)  lots and buildings excluding the buildings used mainly to fight pollution and the underlying land;

(b)  roads other than railroads, whether paved or not, bridges, tunnels, fences and other works forming part of them;

(c)  fences, sidewalks, drains and other structures for surface arrangement unless the immoveables are situated on a farm or woodlot contemplated by section 21;

(d)  apparatus, devices, equipment and systems to ensure service to a building and forming part of it, excluding machinery and equipment for handling purposes other than elevators, lifts, escalators and moving sidewalks;

(e)  radio and television station towers and antennae and the networks owned by a cable television undertaking;

(f)  other immoveables forming part of a waterworks or sewer system, a system for the transport or distribution of liquid or solid matter, or a gas transport system of an undertaking which does not distribute gas to consumers in Québec.

1971, c. 50, s. 12; 1972, c. 46, s. 4; 1973, c. 31, s. 8.