Assessment Unit (Unité d'évaluation)

In municipal assessment, is an assessment unit the largest possible group of immoveables which fulfil the following conditions: (1) the land or pieces of land belongs to a same owner or a group of undivided owners; (2) the pieces land are contiguous or would be if they were not separated by a river; (3) if the immoveables are used, they are in a same predominant end; and (4) immoveables can normally and on short-term be sold but as a whole and not in parts, considering the most likely use that can be made.