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F-2.1 - Act respecting municipal taxation

Section 69.6
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69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:
(1)  “roll” means the roll of rental values;
(2)  “value” means the rental value;
(3)  “unit of assessment” means the business establishment;
(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;
(5)  “price” and “sale price” mean the annual rent;
(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;
(7)  “vendor” means the lessor;
(8)  “purchaser” means the lessee;
(9)  “sell” means to lease;
(10)  “purchase” means to rent;
(11)  in section 46, the reference to paragraphs 6 to 8, 12, 12.1, 18 and 19 of section 174 is a reference to paragraph 6 of section 174.2.
1991, c. 32, s. 33; 1994, c. 30, s. 7; 1996, c. 67, s. 2; 1999, c. 40, s. 133.
69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:
(1)  “roll” means the roll of rental values;
(2)  “value” means the rental value;
(3)  “unit of assessment” means the place of business;
(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;
(5)  “price” and “sale price” mean the annual rent;
(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;
(7)  “vendor” means the lessor;
(8)  “purchaser” means the lessee;
(9)  “sell” means to lease;
(10)  “purchase” means to rent;
(11)  in section 46, the reference to paragraphs 6 to 8, 12, 12.1, 18 and 19 of section 174 is a reference to paragraph 6 of section 174.2.
1991, c. 32, s. 33; 1994, c. 30, s. 7; 1996, c. 67, s. 2.
69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:
(1)  “roll” means the roll of rental values;
(2)  “value” means the rental value;
(3)  “unit of assessment” means the place of business;
(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;
(5)  “price” and “sale price” mean the annual rent;
(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;
(7)  “vendor” means the lessor;
(8)  “purchaser” means the lessee;
(9)  “sell” means to lease;
(10)  “purchase” means to rent;
(11)  in section 46, the reference to paragraphs 6 to 8, 12, 18 and 19 of section 174 is a reference to paragraph 6 of section 174.2.
1991, c. 32, s. 33; 1994, c. 30, s. 7.
69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:
(1)  “roll” means the roll of rental values;
(2)  “value” means the rental value;
(3)  “unit of assessment” means the place of business;
(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;
(5)  “price” and “sale price” mean the annual rent;
(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;
(7)  “vendor” means the lessor;
(8)  “purchaser” means the lessee;
(9)  “sell” means to lease;
(10)  “purchase” means to rent.
1991, c. 32, s. 33.
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