F-2.1 - Act respecting municipal taxation

Section 255.1 Disposition versions

2006-12-14

255.1. When a unit of assessment includes both an immovable referred to in section 255 and another that is not referred to in that section, the roll must, in accordance with section 61, contain the information required to calculate, on the basis of the part of the non-taxable value of the unit that corresponds to the non-taxable value of the immovable referred to in section 255, the amount to be paid under the first paragraph of section 254.

2004, c. 20, s. 187; 2006, c. 60, s. 97.

2004-11-01

255.1. When a unit of assessment that includes an immovable referred to in section 255 is taxable and is entered on the roll in the name of a person other than the owner of the immovable, the amount payable under the first paragraph of section 254 for that immovable is not paid.

When the unit of assessment is non-taxable and entered on the roll in the name of a person other than the owner of the immovable, the amount for that immovable is paid. The roll must then, in accordance with section 61, indicate the information required to calculate the amount, based on the part of the non-taxable value of the unit that corresponds to that of the immovable.

The same applies to a non-taxable unit of assessment that is entered on the roll in the name of the owner of the immovable and that does not consist solely of the immovable.

2004, c. 20, s. 187.