F-2.1 - Act respecting municipal taxation

Section 40 Disposition versions

1998-06-17

40. Property that was a trailer before becoming an immovable, if it is not owned by the owner of the land on which it is located, constitutes, together with the other immovables situated on the site, a separate unit of assessment entered on the roll in the name of its owner.

1979, c. 72, s. 40; 1997, c. 93, s. 115; 1998, c. 31, s. 98.

1997-12-19

40. Property that was a trailer before becoming an immovable, if it is not owned by the owner of the land on which it is located, constitutes, together with the other immovables situated on the site, a separate unit of assessment entered on the roll in the name of its owner.

Where, however, the land is composed of camping sites referred to in section 1 of the Tourist Establishments Act (chapter E-15.1), such a unit of assessment is entered on the roll in the name of the owner of the land.

1979, c. 72, s. 40; 1997, c. 93, s. 115.

1979-12-21

40. If a property that was a trailer before becoming an immoveable and the land on which it is located do not belong to the same owner, each constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.

Each other immoveable situated on the land forms part of the unit of assessment entered in the name of its owner.

This section does not apply where the owner of the land is a public body.

1979, c. 72, s. 40.