F-2.1 - Act respecting municipal taxation

Section 64 Disposition versions

1993-06-18

64. An immovable contemplated in the first paragraph of section 63 must be entered on the roll if it is occupied by a person other than a public body. That person is deemed to be the owner of the immovable.

The first paragraph does not apply in the case where the immovable thus occupied is contemplated in subparagraph 3 or 4 of the first paragraph of section 63.

Where land constitutes both the road bed of the railway of a railway company and the bed of a public road or of works forming part thereof that is under the administration or management of a public body, the land is considered to be the latter and is deemed to be neither occupied nor used by the railway company. Section 47 does not apply to such land.

1979, c. 72, s. 64; 1993, c. 43, s. 4.

1979-12-21

64. An immoveable contemplated in the first paragraph of section 63 must be entered on the roll if it is occupied by a person other than a public body. That person is deemed to be the owner of the immoveable.

The first paragraph does not apply in the case where the immoveable thus occupied is contemplated in subparagraph 3 or 4 of the first paragraph of section 63.

1979, c. 72, s. 64.