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F-2.1 - Act respecting municipal taxation

Section 204.1.1
Disposition versions

Full text
204.1.1. If a unit of assessment is not entered on the roll in the name of a person mentioned in section 204 and includes an immovable referred to in section 255, it is partially exempt from taxation, as if the part corresponding to the immovable were entered on the roll in the name of the owner of the immovable.
The immovable is then deemed to be referred to in the paragraph of section 204 that refers to its owner.
2006, c. 60, s. 92.
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