Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
F-2.1 - Act respecting municipal taxation
Section 243.15
Disposition versions
243.15. Recognition lapses by operation of law if, as a result of an alteration to the roll, it appears the immovable concerned no longer exists or is no longer entered on the roll, the recognized person or the other user mentioned is no longer the owner, lessee or occupant, or the connection between the elements of the recognition forming the basis for the recognition has otherwise ceased to exist.
Recognition giving rise to a business tax exemption also lapses by operation of law if the municipality having jurisdiction ceases to impose the tax.
243.15. Recognition lapses by operation of law if, as a result of an alteration to the roll, it appears the immovable concerned no longer exists or is no longer entered on the roll, the recognized person or the other user mentioned is no longer the owner, lessee or occupant, or the connection between the elements of the recognition forming the basis for the recognition has otherwise ceased to exist.
