F-2.1 - Act respecting municipal taxation

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244.36.1. Every unit of assessment composed exclusively of immovables included in 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) belongs to the category of agricultural immovables.
If such immovables form only a part of a unit of assessment, that part belongs to the category of agricultural immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of agricultural immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.
2006, c. 31, s. 81.