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F-2.1 - Act respecting municipal taxation
Section 243.3
Disposition versions
243.3. The person who may be granted recognition giving rise to a property tax exemption is the person in whose name the unit of assessment that includes the immovable concerned is entered on the roll before the application of the fifth paragraph of section 208, if applicable.
However, in the case referred to in the first or in the second paragraph of section 208, that person is the lessee or occupant of the immovable concerned who would otherwise be required to pay the property taxes.
243.3. The person who may be granted recognition giving rise to a property tax exemption is the person in whose name the unit of assessment that includes the immovable concerned is entered on the roll before the application of the third paragraph of section 208, if applicable.
However, in the case referred to in the first or in the second paragraph of section 208, that person is the lessee or occupant of the immovable concerned who would otherwise be required to pay the property taxes.
243.3. The person who may be granted recognition giving rise to a property tax exemption is the owner of the immovable concerned.
However, in the case referred to in the first or in the second paragraph of section 208, that person is the lessee or occupant of the immovable concerned who would otherwise be required to pay the property taxes.
