41.1.1. A unit of assessment constituted in accordance with section 34 that includes a parcel of land whose owner is a public body and a building whose owner is not the owner of the parcel of land is divided in the manner set out in this section if the site of the building corresponds to only part of the parcel of land.
The building and its site form a separate unit of assessment entered in the name of the owner of the building.
If the unit of assessment referred to in the first paragraph includes several buildings belonging to a same owner other than the owner of the parcel of land and if the sites of those buildings correspond to only part of the parcel of land, the buildings and their sites, even if not contiguous, form a separate unit of assessment entered on the roll in the name of the owner of the buildings.
The remainder of the unit of assessment referred to in the first paragraph then forms another unit of assessment.
For the purposes of the first four paragraphs, no account shall be taken of the fact that a building belongs to a different owner if that owner and the public body are undivided co-owners of the parcel of land.
If the public body is one of the undivided co-owners of the building and the parts of the building reserved for use by the public body and the other co-owner can be identified, only that part ascribed to the other co-owner is deemed to be the building included in the separate unit of assessment under the second or the third paragraph. That rule does not apply when the part reserved for use by the other co-owner is situated above or below another part of the building.