F-2.1 - Act respecting municipal taxation

Full text
244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2) in respect of an establishment other than an outfitting establishment shall be taken into account.
However, the following units of assessment do not belong to that group:
(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);
(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;
(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;
(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and
(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.
2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17.
244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2) shall be taken into account.
However, the following units of assessment do not belong to that group:
(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);
(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;
(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;
(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and
(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.
2000, c. 54, s. 82; 2000, c. 10, s. 30.
244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐15.1) shall be taken into account.
However, the following units of assessment do not belong to that group:
(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);
(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;
(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;
(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and
(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.
2000, c. 54, s. 82.