F-2.1 - Act respecting municipal taxation

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243.2. The recognition shall mention the person recognized, the immovable concerned and the user of the immovable.
User means the owner, lessee or occupant whose use of the immovable concerned meets the conditions set out in section 243.8.
Where, pursuant to section 2, the immovable concerned forms only part of a unit of assessment or of an immovable included in the unit of assessment, the recognition shall delimit that part.
2000, c. 54, s. 76.