F-2.1 - Act respecting municipal taxation

Full text
213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the local municipality and to the school service centre or school board the difference between the amount of property taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immovable, for not more than ten fiscal periods.
1979, c. 72, s. 213; 1991, c. 32, s. 160; 1999, c. 40, s. 133; 2020, c. 1, s. 310.
213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the local municipality and to the school board the difference between the amount of property taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immovable, for not more than ten fiscal periods.
1979, c. 72, s. 213; 1991, c. 32, s. 160; 1999, c. 40, s. 133.
213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the local municipality and to the school board the difference between the amount of real estate taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immovable, for not more than ten fiscal periods.
1979, c. 72, s. 213; 1991, c. 32, s. 160.
213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the municipal corporation and to the school board the difference between the amount of real estate taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immoveable, for not more than ten fiscal periods.
1979, c. 72, s. 213.