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B-4 - Cultural Property Act

Section 33
Disposition versions

Full text
33. Any classified cultural immovable property not used for commercial purposes may be exempted from property tax to the extent and under the conditions provided by regulation of the Government up to one-half of the value entered on the valuation roll of the local municipality in whose territory it is situated.
For any cultural property exempted from property tax under the first paragraph, the Minister shall pay the local municipality on whose assessment roll the cultural property is entered an amount equal to the amount of the reduction granted, at the times and on the conditions determined by regulation of the Government.
1972, c. 19, s. 33; 1985, c. 24, s. 25; 1996, c. 2, s. 88; 1999, c. 40, s. 39.
33. Any classified cultural immovable property not used for commercial purposes may be exempted from real estate tax to the extent and under the conditions provided by regulation of the Government up to one-half of the value entered on the valuation roll of the local municipality in whose territory it is situated.
For any cultural property exempted from real estate tax under the first paragraph, the Minister shall pay the local municipality on whose assessment roll the cultural property is entered an amount equal to the amount of the reduction granted, at the times and on the conditions determined by regulation of the Government.
1972, c. 19, s. 33; 1985, c. 24, s. 25; 1996, c. 2, s. 88.
33. Any classified cultural immoveable property not used for commercial purposes may be exempted from real estate tax to the extent and under the conditions provided by regulation of the Government up to one-half of the value entered on the valuation roll of the municipality where it is situated.
For any cultural property exempted from real estate tax under the first paragraph, the Minister shall pay the municipality in which the cultural property is entered on the assessment roll an amount equal to the amount of the reduction granted, at the times and on the conditions determined by regulation of the Government.
1972, c. 19, s. 33; 1985, c. 24, s. 25.
33. Any classified cultural immoveable property not used for commercial purposes may be exempted from real estate tax to the extent and under the conditions provided by regulation of the Government up to one-half of the value entered on the valuation roll of the municipality where it is situated.
1972, c. 19, s. 33.
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