F-2.1 - Act respecting municipal taxation

Section 58 Disposition versions

1979-12-21

58. The roll must indicate the area of the land forming part of a unit of assessment.

The area of the land is established according to the indication in the cadastre.

If the area is not indicated in the cadastre or if there is a discrepancy between the cadastre and the title-deed to the land, the area is established according to the title-deed.

However, if the area actually occupied differs from that indicated in the cadastre or title-deed, the area actually occupied prevails.

The area of any land established under this section is valid only for the purposes of its assessment under this Act, and the measurements necessary for that purpose are not subject to the requirements of the Act respecting land survey (chapter A-22).

1979, c. 72, s. 58.