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F-2.1 - Act respecting municipal taxation

Section 204.0.1
Disposition versions

Full text
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown, the State and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 of section 204 unless the reference specifically mentions that paragraph.
In any provision that establishes a rule applicable to an immovable, to the person in whose name the unit of assessment that includes the immovable is entered on the roll, or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes the person holding a permit referred to in paragraph 14 or 15 of that section only if the immovable to which the provision applies is the immovable mentioned in the permit and is exempt from property tax.
1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 60; 2004, c. 20, s. 158.
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown, the State and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 of section 204 unless the reference specifically mentions that paragraph.
In any provision that establishes a rule applicable to an immovable or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes the person holding a permit referred to in paragraph 14 or 15 of that section only if the immovable to which the provision applies is the immovable mentioned in the permit and is exempt from property tax.
1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 60.
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown, the State and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 or in subparagraph b of paragraph 10 of section 204 unless the reference specifically mentions that paragraph or subparagraph.
In any provision that establishes a rule applicable to an immovable or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes a person recognized by the Commission under paragraph 10 of section 204 or under section 208.1 or a person holding a permit referred to in paragraph 14 or 15 of section 204 only if the immovable to which the provision applies is the immovable mentioned in the recognition or the permit and is exempt from property tax.
1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3; 1999, c. 40, s. 133.
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 or in subparagraph b of paragraph 10 of section 204 unless the reference specifically mentions that paragraph or subparagraph.
In any provision that establishes a rule applicable to an immovable or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes a person recognized by the Commission under paragraph 10 of section 204 or under section 208.1 or a person holding a permit referred to in paragraph 14 or 15 of section 204 only if the immovable to which the provision applies is the immovable mentioned in the recognition or the permit and is exempt from real estate tax.
1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3.
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 or in subparagraph b of paragraph 10 of section 204 unless the reference specifically mentions that paragraph or subparagraph.
In any provision that establishes a rule applicable to an immovable or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes a person recognized by the Commission under paragraph 10 of section 204 or under section 208.1 or a person holding a permit referred to in paragraph 14 or 15 of section 204 only if the immovable to which the provision applies is the immovable mentioned in the recognition or the permit.
1994, c. 30, s. 60; 1995, c. 7, s. 2.
204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown and any group which is not a legal person but which possesses a patrimony.
No such reference shall apply to a person mentioned solely in paragraph 7 or in subparagraph b of paragraph 10 of section 204 unless the reference specifically mentions that paragraph or subparagraph.
1994, c. 30, s. 60.
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