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F-2.1 - Act respecting municipal taxation

Section 63
Disposition versions

Full text
63. If owned, administered or managed by a public body, the following immovables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  land forming the object of a claim or a forest in the domain of the State;
(4)  any structure erected on an immovable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Chapter I of Title II of the Act respecting public transit authorities (chapter S-30.01).
However, the following must be entered on the roll:
(1)  the land forming the site of an immovable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public thoroughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.
A structure intended to lodge persons, shelter animals or store things, that is situated in a special forest reserve and that belongs to the Société des établissements de plein air du Québec or is administered or managed by the Société, is not a structure to which subparagraph 4 of the first paragraph applies. The site of such a structure is not a site to which subparagraph 3 of that paragraph applies.
1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133; 2000, c. 54, s. 45; 2010, c. 3, s. 286.
63. If owned, administered or managed by a public body, the following immovables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  land forming the object of a claim or of timber limits, township reserves, forests in the domain of the State, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immovable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Chapter I of Title II of the Act respecting public transit authorities (chapter S-30.01).
However, the following must be entered on the roll:
(1)  the land forming the site of an immovable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public thoroughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.
A structure intended to lodge persons, shelter animals or store things, that is situated in a special forest reserve and that belongs to the Société des établissements de plein air du Québec or is administered or managed by the Société, is not a structure to which subparagraph 4 of the first paragraph applies. The site of such a structure is not a site to which subparagraph 3 of that paragraph applies.
1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133; 2000, c. 54, s. 45.
63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  land forming the object of a claim or of timber limits, township reserves, forests in the domain of the State, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immoveable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C‐37.2).
However, the following must be entered on the roll:
(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.
A structure intended to lodge persons, shelter animals or store things, that is situated in a special forest reserve and that belongs to the Société des établissements de plein air du Québec or is administered or managed by the Société, is not a structure to which subparagraph 4 of the first paragraph applies. The site of such a structure is not a site to which subparagraph 3 of that paragraph applies.
1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133; 2000, c. 54, s. 45.
63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  land forming the object of a claim or of timber limits, township reserves, forests in the domain of the State, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immoveable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).
However, the following must be entered on the roll:
(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.
1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133.
63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3)  land forming the object of a claim or of timber limits, township reserves, forests in the public domain, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immoveable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).
However, the following must be entered on the roll:
(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.
1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30.
63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(3)  land forming the object of a claim or of timber limits, township reserves, forests in the public domain, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immoveable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).
However, the following must be entered on the roll:
(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the municipal corporation.
1979, c. 72, s. 63; 1986, c. 108, s. 238.
63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:
(1)  public roads and the works forming part thereof;
(2)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(3)  land forming the object of a claim or of timber limits, township reserves, crown forests, special forest reserves or experimental or demonstration forests;
(4)  any structure erected on an immoveable contemplated in subparagraph 3;
(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;
(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).
However, the following must be entered on the roll:
(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;
(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.
Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the municipal corporation.
1979, c. 72, s. 63.
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