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F-2.1 - Act respecting municipal taxation

Section 41
Disposition versions

Full text
41. If an immovable is the subject of a declaration of co-ownership pursuant to article 1052 of the Civil Code, each of its portions under divided ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.
The share of a coproprietor in the common portions of the immovable is part of the unit of assessment constituted by his exclusive portion of the immovable.
1979, c. 72, s. 41; 1999, c. 40, s. 133.
41. If an immovable is the subject of a declaration of co-ownership pursuant to article 441l of the Civil Code of Lower Canada, each of its portions under divided ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.
The share of a coproprietor in the common portions of the immovable is part of the unit of assessment constituted by his exclusive portion of the immovable.
1979, c. 72, s. 41.
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