F-2.1 - Act respecting municipal taxation

Full text
39. If an immovable is subject to a surface right under a deed registered in the registry office, that part of the immovable situated under the site of the surface right constitutes a separate unit of assessment and must be entered as such on the roll in the name of the owner of that part, and that part of the immovable which constitutes the surface right and that part situated above it constitute a separate unit of assessment and must be entered as such on the roll in the name of the superficiary.
The second paragraph of section 38 applies, with the necessary modifications, to the case provided for in this section.
1979, c. 72, s. 39.