492. A structure erected on land that is the subject of a claim or of a forest concession, or on the land of a township forest reserve, forest in the public domain, special forest reserve or model and experimental forest, is not contemplated by subparagraph b of the first paragraph of section 14 of the Real Estate Assessment Act (chapter E-16) unless it is owned by a public body and administered or managed by a public body.
The first paragraph has effect as from 1 January 1972, but does not affect a pending case or a judgment or decision rendered, as of 20 November 1979.
1979, c. 72, s. 492; 1986, c. 108, s. 238.