E-8.1 - Act respecting public elementary and secondary education

Section 345 Disposition versions

2999-12-31

345. In this division

(1)  the words “municipality” and “clerk” have the same meaning as in the Act respecting municipal taxation (chapter F-2.1);

(2)  “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipal corporation by the factor established for that roll under section 264 of the Act respecting municipal taxation;

(3)  “taxable immovable” means

(a)  a taxable unit of assessment, or the taxable part thereof if it is not entirely taxable;

(b)  a non-taxable unit of assessment referred to in the first paragraph of section 208 of the Act respecting municipal taxation, or the part thereof referred to by that paragraph if the reference is not to its entirety;

(4)  “owner” means the person in whose name a taxable immovable is entered.

1984, c. 39, s. 345.