F-2.1 - Act respecting municipal taxation

Section 244.36 Disposition versions

2021-01-01

244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.

Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.

Serviced land is land whose owner or occupant may, under section 244.3, be the debtor of a mode of tariffing related to the benefits derived from the presence of water and sewer services in the right of way of a public street.

Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.

The following units of assessment do not belong to the category:

(1)  a unit of assessment that includes an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(1.1)  a forest area registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1);

(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;

(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(4)  land used for overhead electric powerlines;

(5)  land on which construction is prohibited by law or by by-law.

2000, c. 54, s. 82; 2003, c. 19, s. 193; 2020, c. 7, s. 40; 2020, c. 7, s. 20.

2020-11-26

244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.

Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.

Serviced land is land whose owner or occupant may, under section 244.3, be the debtor of a mode of tariffing related to the benefits derived from the presence of water and sewer services in the right of way of a public street.

Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.

The following units of assessment do not belong to the category:

(1)  a unit of assessment that includes an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;

(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(4)  land used for overhead electric powerlines;

(5)  land on which construction is prohibited by law or by by-law.

2000, c. 54, s. 82; 2003, c. 19, s. 193; 2020, c. 7, s. 40.

2003-12-18

244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.

Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.

Serviced land is land whose owner or occupant may, under section 244.3, be the debtor of a mode of tariffing related to the benefits derived from the presence of water and sewer services in the right of way of a public street.

Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.

The following units of assessment do not belong to the category:

(1)  a unit of assessment that includes an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;

(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(4)  land used for overhead electric powerlines;

(5)  land on which construction is prohibited by law or by by-law.

2000, c. 54, s. 82; 2003, c. 19, s. 193.

2000-12-20

244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.

Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.

Serviced land is land that is adjacent to a public street along which water and sanitary sewer services are available.

Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.

The following units of assessment do not belong to the category:

(1)  a unit of assessment that includes an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;

(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(4)  land used for overhead electric powerlines;

(5)  land on which construction is prohibited by law or by by-law.

2000, c. 54, s. 82.