244.30. For the purposes of this division, the categories of immovables are as follows:
(1) the category of non-residential immovables;
(2) the category of industrial immovables;
(3) the category of immovables consisting of six or more dwellings;
(4) the category of serviced vacant land;
(4.1) the category of agricultural immovables; and
(5) the residual category.
The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.
A unit of assessment may belong to more than one category.
2000, c. 54, s. 82; 2006, c. 31, s. 79.