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E-16 - Real Estate Assessment Act

Section 8
Disposition versions

Full text
8. Except where otherwise provided by this act, all immoveables must be entered on the roll and be entered at their actual value on 1 January preceding the deposit of the roll. Subject to the exemptions provided in this act, the immoveables entered on the roll are taxable.
1971, c. 50, s. 8; 1973, c. 31, s. 4; 1975, c. 68, s. 7; 1979, c. 22, s. 65.
8. Except where otherwise provided by this act, all immoveables must be entered on the roll and must be entered at their actual value as of 1 January preceding the deposit of the roll or, in the case of Montréal or Québec, as of 1 January of the year preceding the deposit. Subject to the exemptions provided in this act the immoveables entered on the roll are taxable.
1971, c. 50, s. 8; 1973, c. 31, s. 4; 1975, c. 68, s. 7.
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