F-2.1 - Act respecting municipal taxation
1979, c. 72, s. 49; 1986, c. 34, s. 4.
49. For the purposes of this subdivision,
(1) a neighbouring unit is a unit which the assessor has determined as such in accordance with the procedure established by regulation under paragraph 1 of section 263;
(2) the values entered on the roll of land included in a neighbouring unit, other than land contemplated in section 47, are the values that the assessor proposes to enter on the roll prepared by him.