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F-2.1 - Act respecting municipal taxation

Section 69.5
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69.5. The roll shall indicate the rental value of each business establishment.
The rental value shall be established on the basis of the gross annual rent that would most likely be obtained under a lease renewable from year to year, according to market conditions, including property taxes or sums in lieu thereof and the operating expenses of the unit of assessment or, as the case may be, of that part of the unit represented by the business establishment and excluding the price or value of services other than those relating to the immovable.
1991, c. 32, s. 33; 1999, c. 40, s. 133.
69.5. The roll shall indicate the rental value of each place of business.
The rental value shall be established on the basis of the gross annual rent that would most likely be obtained under a lease renewable from year to year, according to market conditions, including real estate taxes or sums in lieu thereof and the operating expenses of the unit of assessment or, as the case may be, of that part of the unit represented by the place of business and excluding the price or value of services other than those relating to the immovable.
1991, c. 32, s. 33.
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