36.1. In this division, unless the context indicates otherwise,
(1) the words “building”, “immovable” and “property tax” mean a building, an immovable or a property tax within the meaning of section 1 of the Act respecting municipal taxation (chapter F-2.1);
(2) “municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal or disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality;
(3) “fiscal year” : means a municipal fiscal year and the school fiscal year that ends during that fiscal year; the school fiscal year is deemed to begin and end on the same dates as the municipal fiscal year.