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F-2.1 - Act respecting municipal taxation

Section 68
Disposition versions

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68. Structures forming part of a system of production, transmission or distribution of electric power and any works accessory to such a system or a component of such a system are not to be entered on the roll.
Dams and power plants and any accessory works are not to be entered on the roll.
A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.
Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to the system or a component of the system. In that respect, any public or private road, regardless of its area, is a thoroughfare accessory to an electric system or to a component of such a system, even if it is not used exclusively for the purposes of the system or component.
Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.
A structure used for wireless telecommunications shall not be entered on the roll where it belongs to the operator of the system referred to in this section and is used exclusively for the operation of the system, including the surveillance or protection of the system. Such rule has no effect with respect to the application of the other provisions of this Act that concern any other structure used for telecommunications.
The fourth paragraph of section 66 applies to the case provided for in this section.
Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.
A thermal power plant where electric power is produced as part of the operation of a private-sector enterprise is not part of a system referred to in this section.
Works accessory to an electric system or a component of such a system include works that have been built because of the existence of the network or component, regardless of whether they are materially connected and whether they are used for the production, transmission or distribution of electric power or for the operation of the system or component.
1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4; 2002, c. 37, s. 223; 2006, c. 31, s. 73; 2017, c. 1, s. 43.
68. Structures forming part of a system of production, transmission or distribution of electric power and any accessory works are not to be entered on the roll.
Dams and power plants and any accessory works are not to be entered on the roll.
A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.
Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to a structure that is part of the system.
Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.
A structure used for wireless telecommunications shall not be entered on the roll where it belongs to the operator of the system referred to in this section and is used exclusively for the operation of the system, including the surveillance or protection of the system. Such rule has no effect with respect to the application of the other provisions of this Act that concern any other structure used for telecommunications.
The fourth paragraph of section 66 applies to the case provided for in this section.
Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.
A thermal power plant where electric power is produced as part of the operation of a private-sector enterprise is not part of a system referred to in this section.
1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4; 2002, c. 37, s. 223; 2006, c. 31, s. 73.
68. Structures forming part of a system of production, transmission or distribution of electric power and any accessory works are not to be entered on the roll.
Dams and power plants and any accessory works are not to be entered on the roll.
A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.
Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to a structure that is part of the system.
Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.
A structure used for wireless telecommunications shall not be entered on the roll where it belongs to the operator of the system referred to in this section and is used exclusively for the operation of the system, including the surveillance or protection of the system. Such rule has no effect with respect to the application of the other provisions of this Act that concern any other structure used for telecommunications.
The fourth paragraph of section 66 applies to the case provided for in this section.
Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.
1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4; 2002, c. 37, s. 223.
68. Structures forming part of a system of production, transmission or distribution of electric power and any accessory works are not to be entered on the roll.
Dams and power plants and any accessory works are not to be entered on the roll.
A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.
Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to a structure that is part of the system.
Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.
The fourth paragraph of section 66 applies to the case provided for in this section.
Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.
1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4.
68. Structures forming part of a system of production, transmission or distribution of electric power and any accessory works are not to be entered on the roll.
Dams and power plants and any accessory works are not to be entered on the roll.
A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.
Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to a structure that is part of the system.
Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.
The fourth paragraph of section 66 applies to the case provided for in this section.
1979, c. 72, s. 68; 1980, c. 34, s. 17.
68. The structures forming part of a system of production, transmission or distribution of electric power are not to be entered on the roll.
The second and fourth paragraphs of section 66 apply, mutatismutandis, to the case provided for in this section. However, dams and power plants and any accessory works are not to be entered on the roll.
1979, c. 72, s. 68.
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