66. The immovables forming part of a system of gas distribution to Québec consumers are not to be entered on the roll.
Any structure forming part of the system which is used or intended to be used to lodge persons, shelter animals or store things is, however, to be entered on the roll.
The second paragraph does not apply to an underground gallery, an access shaft or a gas storage installation. It does not apply, either, to a conduit and its accessories, except a conduit designed for pressures of 7,000 kilopascals or more.
Where the land which forms the site of one element of the system belongs to a person other than the person who operates the system, its value is reduced in proportion to the right held by the operator of the system. The value of that right is not added to the value of the immovables of the person who operates the system.
The first four paragraphs do not apply in respect of a system of gas distribution where the link between the structures forming part of the system and the immovables of consumers is effected essentially by means of vehicle transport.
1979, c. 72, s. 66; 1980, c. 34, s. 15; 1995, c. 73, s. 1; 1997, c. 93, s. 116.