F-2.1 - Act respecting municipal taxation

244.37. On the assumption that a rate specific to one or more other categories exists, a unit of assessment belongs to the residual category if it does not belong to the category or categories, as the case may be, in respect of which the assumption is made.
In addition, on the assumption that no rate specific to the category of agricultural immovables exists, any part of a unit referred to in the second paragraph of section 244.36.1 belongs to the residual category, even if the unit belongs to one of the categories provided for in sections 244.33 to 244.35 and even if, according to the assumption retained, a rate specific to that category exists. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the residual category or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.
A unit of assessment does not belong to the residual category even if, according to the assumption retained, part of the basic rate is applied under any of sections 244.51 to 244.57 to calculate the amount of the general property tax imposed on the unit.
2000, c. 54, s. 82; 2006, c. 31, s. 82.
244.37. On the assumption that a rate specific to one or more other categories exists, a unit of assessment belongs to the residual category if it does not belong to the category or categories, as the case may be, in respect of which the assumption is made.
A unit of assessment does not belong to the residual category even if, according to the assumption retained, part of the basic rate is applied under any of sections 244.51 to 244.57 to calculate the amount of the general property tax imposed on the unit.
2000, c. 54, s. 82.