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F-2.1 - Act respecting municipal taxation
Section 491
Disposition versions
491. Unless the context indicates otherwise, any reference in any Act or document contemplated in section 490 to an immovable entered on the assessment or valuation roll, or to an immovable without further qualification in a provision regarding property tax, is a reference to a unit of assessment entered on the roll.
In the circumstances described in the first paragraph, a reference to a taxable immovable is a reference to a taxable unit of assessment, or to the taxable part of it; a reference to the owner or proprietor is a reference to the person in whose name the unit of assessment or, as the case may be, the taxable part of it, is entered on the roll.
491. Unless the context indicates otherwise, any reference in any act or document contemplated in section 490 to an immoveable entered on the assessment or valuation roll, or to an immoveable without further qualification in a provision regarding real estate tax, is a reference to a unit of assessment entered on the roll.
In the circumstances described in the first paragraph, a reference to a taxable immoveable is a reference to a taxable unit of assessment, or to the taxable part of it; a reference to the owner or proprietor is a reference to the person in whose name the unit of assessment or, as the case may be, the taxable part of it, is entered on the roll.
