F-2.1 - Act respecting municipal taxation

Section 78 Disposition versions

1991-06-20

78. The roll is the property of the local municipality for which it is made.

The documents gathered or prepared by the assessor for the preparation or updating of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. The municipal body responsible for assessment is the custodian of such documents, for the benefit of their owner, and shall decide where they must be kept.

For the purposes of this chapter, the word “document” includes a track, a tape, a disk, a cassette or other data carrier and the data it contains. The ownership or the custody of such a document entails for the body or the municipality the right to obtain, without cost, from the assessor and any other person who has entered data therein, all the information necessary to have access to the data and to be able to transcribe it on a conventional document; that right does not, however, include the right to obtain the software without cost.

1979, c. 72, s. 78; 1983, c. 57, s. 112; 1991, c. 32, s. 40.

1983-12-22

78. The roll is the property of the municipal corporation for which it is made.

The documents gathered or prepared by the assessor for the preparation or updating of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. The municipality is the custodian of such documents, for the benefit of their owner, and shall decide where they must be kept.

For the purposes of this chapter, the word “document” includes a track, a tape, a disk, a cassette or other data carrier and the data it contains. The ownership or the custody of such a document entails for the municipal corporation or the municipality the right to obtain, without cost, from the assessor and any other person who has entered data therein, all the information necessary to have access to the data and to be able to transcribe it on a conventional document; that right does not, however, include the right to obtain the software without cost.

1979, c. 72, s. 78; 1983, c. 57, s. 112.

1979-12-21

78. The roll is the property of the municipal corporation for which it is made.

The documents gathered or prepared by the assessor for the preparation or updating of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. The municipality is the custodian of such documents, for the benefit of their owner, and shall decide where they must be kept.

1979, c. 72, s. 78.