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F-2.1 - Act respecting municipal taxation

Section 61
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61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of the immovables forming a unit of assessment subject to section 244.32, the roll shall make no distinction between the immovables that are non-residential immovables within the meaning of that section and those that are not. In the case of the immovables forming a unit that belongs to several categories provided for in sections 244.33 to 244.36, the roll shall make no distinction between the immovables that are specific to each category.
1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6; 2000, c. 54, s. 44; 2001, c. 25, s. 114; 2004, c. 20, s. 141.
61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of the immovables forming a unit of assessment subject to the fifth paragraph of section 244.11 or 244.23, the roll shall make no distinction between the non-residential or residential immovables subject to the first paragraph of the said section and residential immovables not subject to the said paragraph.
In the case of the immovables forming a unit of assessment subject to section 244.32, the roll shall make no distinction between the immovables that are non-residential immovables within the meaning of that section and those that are not. In the case of the immovables forming a unit that belongs to several categories provided for in sections 244.33 to 244.36, the roll shall make no distinction between the immovables that are specific to each category.
1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6; 2000, c. 54, s. 44; 2001, c. 25, s. 114.
61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of the immovables forming a unit of assessment subject to the fifth paragraph of section 244.11 or 244.23, the roll shall make no distinction between the non-residential or residential immovables subject to the first paragraph of the said section and residential immovables not subject to the said paragraph.
In the case of the immovables forming a unit of assessment subject to section 244.32, the roll shall make no distinction between the immovables that are non-residential immovables within the meaning of that section and those that are not. In the case of the immovables forming a unit that belongs to several categories provided for in sections 244.33 to 244.37, the roll shall make no distinction between the immovables that are specific to each category.
1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6; 2000, c. 54, s. 44.
61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of the immovables forming a unit of assessment subject to the fifth paragraph of section 244.11 or 244.23, the roll shall make no distinction between the non-residential or residential immovables subject to the first paragraph of the said section and residential immovables not subject to the said paragraph.
1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6.
61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of the immovables forming a unit of assessment subject to the fifth paragraph of section 244.11, the roll shall make no distinction between the non-residential or residential immovables subject to the first paragraph of the said section and residential immovables not subject to the said paragraph.
1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3.
61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
However, in the case of a unit of assessment referred to in the fifth paragraph of section 244.11, the roll shall make no distinction between, on the one hand, the non-residential or residential immovables referred to in the first paragraph of the said section and, on the other hand, residential immovables not subject to the said paragraph or farm immovables which are included in the unit of assessment. For the purposes of this paragraph, “farm immovable” means any immovable forming part of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).
1979, c. 72, s. 61; 1991, c. 32, s. 29.
61. Where a provision of this act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.
1979, c. 72, s. 61.
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