F-2.1 - Act respecting municipal taxation

Section 244.36.1 Disposition versions

2021-01-01

244.36.1. Every unit of assessment composed exclusively of immovables included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), except any land that belongs to the category of forest immovables, belongs to the category of agricultural immovables.

If such immovables form only a part of a unit of assessment, that part belongs to the category of agricultural immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of agricultural immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2006, c. 31, s. 81; 2020, c. 7, s. 40; 2020, c. 7, s. 22.

2020-11-26

244.36.1. Every unit of assessment composed exclusively of immovables included in an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) belongs to the category of agricultural immovables.

If such immovables form only a part of a unit of assessment, that part belongs to the category of agricultural immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of agricultural immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2006, c. 31, s. 81; 2020, c. 7, s. 40.

2007-01-01

244.36.1. Every unit of assessment composed exclusively of immovables included in an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) belongs to the category of agricultural immovables.

If such immovables form only a part of a unit of assessment, that part belongs to the category of agricultural immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of agricultural immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2006, c. 31, s. 81.