57.1.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that belongs to the group of non-residential immovables provided for in section 244.31, indicate to which of the categories provided for in section 244.32 the unit belongs and, where applicable, indicate that section 244.51 or 244.52 applies to the category.
The resolution may specify any category, among those provided for in sections 244.34 to 244.36, in respect of which the roll must contain information. In that case, in addition to the requirements of the first paragraph, the roll shall identify each unit of assessment that belongs to the specified category and, where applicable, specify that the unit belongs to one of the categories provided for in section 244.54.
In the case of a non-taxable unit of assessment that belongs to the group referred to in the first paragraph or a category referred to in the second paragraph, the entries shall be made in respect of the unit only if
(1) property taxes must be paid in respect of the unit pursuant to the first paragraph of section 208;
(2) a sum to stand in lieu of property taxes must be paid in respect of the unit, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first or in the second paragraph to be made unless it received an authenticated copy of the resolution provided for in the first paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.