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F-2.1 - Act respecting municipal taxation
Section 244.64.2
Disposition versions
244.64.2. Any criterion for determining the subcategories, other than the reference subcategory, must be based on a characteristic of the nonresidential immovables entered on the roll.
Neither the location nor the value of an immovable in the territory of a municipality may be used as a determining criterion.
244.64.2. Any criterion for determining the subcategories, other than the reference subcategory, must be based on a characteristic of the nonresidential immovables entered on the roll.
The location of an immovable in the territory of a municipality may not be used as a determining criterion.
