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F-2.1 - Act respecting municipal taxation

Section 244.30
Disposition versions

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244.30. For the purposes of this division, the categories of immovables are as follows:
(1)  the category of non-residential immovables;
(2)  the category of industrial immovables;
(3)  (subparagraph repealed);
(4)  the category of serviced vacant land;
(4.0.1)  the category of forest immovables;
(4.1)  the category of agricultural immovables; and
(5)  the residual category.
The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.
A unit of assessment may belong to more than one category.
2000, c. 54, s. 82; 2006, c. 31, s. 79; 2020, c. 7, s. 18; 2023, c. 33, s. 58.
244.30. For the purposes of this division, the categories of immovables are as follows:
(1)  the category of non-residential immovables;
(2)  the category of industrial immovables;
(3)  the category of immovables consisting of six or more dwellings;
(4)  the category of serviced vacant land;
(4.0.1)  the category of forest immovables;
(4.1)  the category of agricultural immovables; and
(5)  the residual category.
The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.
A unit of assessment may belong to more than one category.
2000, c. 54, s. 82; 2006, c. 31, s. 79; 2020, c. 7, s. 18.
244.30. For the purposes of this division, the categories of immovables are as follows:
(1)  the category of non-residential immovables;
(2)  the category of industrial immovables;
(3)  the category of immovables consisting of six or more dwellings;
(4)  the category of serviced vacant land;
(4.1)  the category of agricultural immovables; and
(5)  the residual category.
The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.
A unit of assessment may belong to more than one category.
2000, c. 54, s. 82; 2006, c. 31, s. 79.
244.30. For the purposes of this division, the categories of immovables are as follows:
(1)  the category of non-residential immovables;
(2)  the category of industrial immovables;
(3)  the category of immovables consisting of six or more dwellings;
(4)  the category of serviced vacant land; and
(5)  the residual category.
The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.
A unit of assessment may belong to more than one category.
2000, c. 54, s. 82.
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