Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 244.7
Disposition versions

Full text
244.7. Any compensation required from a person under this division by reason of his being the owner of an immovable shall be regarded as a property tax imposed on the unit of assessment that includes the immovable.
That presumption, however, does not apply if the owner of the immovable is not the person in whose name the unit of assessment that includes the immovable is entered on the roll.
1988, c. 76, s. 68; 1999, c. 40, s. 133; 2004, c. 20, s. 173.
244.7. Any compensation required from a person under this division by reason of his being the owner of an immovable shall be regarded as a property tax imposed on the immovable.
1988, c. 76, s. 68; 1999, c. 40, s. 133.
244.7. Any compensation required from a person under this division by reason of his being the owner of an immovable shall be regarded as a real estate tax imposed on the immovable.
1988, c. 76, s. 68.
© Gouvernement du Québec