F-2.1 - Act respecting municipal taxation

Full text
36. If the owner in the name of whom a unit of assessment must be entered is unknown, the assessor shall make a mention of it in the roll.
If the owner is deceased and the transmission owing to death is not registered in the registry office, the unit of assessment must be entered on the roll in the name of the succession of the deceased owner.
1979, c. 72, s. 36; 1999, c. 40, s. 133.
36. If the owner in the name of whom a unit of assessment must be entered is unknown, the assessor shall make a mention of it in the roll.
If the owner is deceased and the transmission owing to death is not registered in the registry office, the unit of assessment must be entered on the roll in the name of the estate of the deceased owner.
1979, c. 72, s. 36.