F-2.1 - Act respecting municipal taxation

Section 191 Disposition versions

1991-06-20

191. (Repealed).

1979, c. 72, s. 191; 1991, c. 32, s. 92.

1979-12-21

191. Sections 43 to 46 apply to the determination of the rental value of a place of business or of premises, subject to the following adaptations:

(1)  “actual value” means “rental value”;

(2)  “unit of assessment” means “place of business” or “premises”;

(3)  “exchange value” means “rental value”;

(4)  “price” or “sale price” means “annual rent”;

(5)  “sale” means “lease renewable from year to year”;

(6)  “vendor” and “purchaser” mean “lessor” and “lessee”, respectively;

(7)  “sell” and “purchase” mean “lease” and “rent”, respectively.

1979, c. 72, s. 191.