Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

E-16 - Real Estate Assessment Act

Section 8
Disposition versions

Full text
8. Except where otherwise provided by this act, all immoveables must be entered on the roll and be entered at their actual value on 1 January preceding the deposit of the roll. Subject to the exemptions provided in this act, the immoveables entered on the roll are taxable.
1971, c. 50, s. 8; 1973, c. 31, s. 4; 1975, c. 68, s. 7; 1979, c. 22, s. 65.
8. Except where otherwise provided by this act, all immoveables must be entered on the roll and must be entered at their actual value as of 1 January preceding the deposit of the roll or, in the case of Montréal or Québec, as of 1 January of the year preceding the deposit. Subject to the exemptions provided in this act the immoveables entered on the roll are taxable.
1971, c. 50, s. 8; 1973, c. 31, s. 4; 1975, c. 68, s. 7.
© Gouvernement du Québec