F-2.1 - Act respecting municipal taxation

Section 34 Disposition versions

1999-04-01

34. A unit of assessment consists of the greatest possible aggregate of immovables that meets the following requirements:

(1)  the parcel of land or the group of parcels of land is owned by the same owner, or the same group of owners in undivided ownership;

(2)  the parcels of land are contiguous or would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network;

(3)  if the immovables are in use, they are used for a single primary purpose; and

(4)  the immovables can normally and in the short term be transferred only as one whole and not in parts, taking into account the most probable use that may be made of them.

Where the parcel of land or group of parcels of land is not to be entered on the roll, the requirements prescribed in subparagraphs 1 and 2 of the first paragraph are met if the immovables other than the parcel of land or group of parcels of land are owned by the same owner or the same group of owners in undivided ownership and if the immovables are situated on parcels of land that are contiguous or that would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network.

1979, c. 72, s. 34; 1980, c. 34, s. 12.

1979-12-21

34. A unit of assessment consists of the greatest possible aggregate of immoveables that meets the following requirements:

(1)  the parcel of land or the group of parcels of land is owned by the same owner, or the same group of owners in undivided ownership;

(2)  the parcels of land are contiguous or would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network;

(3)  if the immoveables are in use, they are used for a single primary purpose; and

(4)  the immoveables can normally and in the short term be transferred only as one whole and not in parts, taking into account the most probable use that may be made of them.

1979, c. 72, s. 34.