1. The following immovables are excluded from the class of immovables contemplated in section 255 of the Act respecting municipal taxation (chapter F-2.1):
(1) roadside rest areas, constructions or facilities forming part of the road network, with the exception of structures intended to lodge persons, shelter animals or store things and their bed;
(2) lands constituting or intended to constitute the bed of a public thoroughfare or of a work forming a part of such thoroughfare;
(3) the bed of watercourses or lakes, submerged lands or beach lots;
(4) lands in parks established under a statute of Québec;
(5) lands in wildlife sanctuaries or controlled zones established under the Act respecting the conservation and development of wildlife (chapter C-61.1);
(6) lands in ecological reserves established under the Natural Heritage Conservation Act (chapter C-61.01);
(7) other lands in the domain of the State.
Notwithstanding the foregoing, the following are not excluded:
(1) lands contemplated in subparagraph 2 of the first paragraph that are used by the State or by the Société québécoise des infrastructures for purposes other than as the bed of a public thoroughfare or of a work forming a part of such thoroughfare;
(2) lands contemplated in subparagraphs 4 to 7 of the first paragraph that constitute the bed of a buildings.
In a case where land in the domain of the State does not constitute the bed of a building, but is situated in a sector of the territory of a local municipality where buildings are concentrated and is served by municipal road, waterworks and sewer services, the only land excluded is any part of that land exceeding the average dimensions of the lots upon which the buildings in the sector are constructed.
O.C. 1086-92, s. 1; O.C. 1055-95, s. 1; O.C. 313-99, s. 1; O.C. 1170-2001, s. 2.