F-2.1 - Act respecting municipal taxation

Section 244.15 Disposition versions

2004-11-01

244.15. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 9; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

1999-10-22

244.15. The municipality may, in the by-law adopted under section 244.11, provide that the debtor of the surtax is entitled to an abatement when the unit of assessment or separate premises therein are vacant.

However, the municipality may, in the by-law,

(1)  prescribe that a unit or separate premises be taken into consideration for the purposes of abatement only if they are vacant for the number of days fixed by the municipality, specify whether the days taken into account in computing this number must occur consecutively and, in such a case, whether the days must be included in a single fiscal year or whether they may be included in two fiscal years and specify whether a unit or separate premises, once a number has been reached, are to be taken into consideration for the purposes of abatement from the day the number is reached or from the first of the days, consecutive or not, as the case may be, included in the fiscal year for which abatement is granted;

(2)  prescribe that a debtor be entitled to abatement only if vacancies within a unit reach, taking into account, where applicable, any regulatory provision adopted pursuant to paragraph 1, a certain percentage and prescribe the rules for establishing that percentage.

For the purposes of this section and sections 244.16 and 244.17, the word “premises” means premises entered as separate premises on the schedule to the property assessment roll provided in section 69.

A unit of assessment is deemed to be vacant when it is unoccupied and is either up for sale or offered for rent on the market for immediate occupation, is unfit for occupancy, is undergoing work which prevents it from being occupied or is subject to a lease whose execution has not commenced. Separate premises are considered to be vacant when they are unoccupied and are either offered for rent on the market for immediate occupation, are unfit for occupation, are undergoing work which prevents them from being occupied or are subject to a lease whose execution has not commenced. For the purposes of this paragraph, a lease does not include a sublease or the assignment of a lease.

Notwithstanding section 2, the first four paragraphs apply only to whole units of assessment and whole separate premises.

1991, c. 32, s. 128; 1992, c. 53, s. 9; 1999, c. 40, s. 133.

1992-12-18

244.15. The municipality may, in the by-law adopted under section 244.11, provide that the debtor of the surtax is entitled to an abatement when the unit of assessment or separate premises therein are vacant.

However, the municipality may, in the by-law,

(1)  prescribe that a unit or separate premises be taken into consideration for the purposes of abatement only if they are vacant for the number of days fixed by the municipality, specify whether the days taken into account in computing this number must occur consecutively and, in such a case, whether the days must be included in a single fiscal year or whether they may be included in two fiscal years and specify whether a unit or separate premises, once a number has been reached, are to be taken into consideration for the purposes of abatement from the day the number is reached or from the first of the days, consecutive or not, as the case may be, included in the fiscal year for which abatement is granted;

(2)  prescribe that a debtor be entitled to abatement only if vacancies within a unit reach, taking into account, where applicable, any regulatory provision adopted pursuant to paragraph 1, a certain percentage and prescribe the rules for establishing that percentage.

For the purposes of this section and sections 244.16 and 244.17, the word “premises” means premises entered as separate premises on the schedule to the real estate assessment roll provided in section 69.

A unit of assessment is considered to be vacant when it is unoccupied and is either up for sale or offered for rent on the market for immediate occupation, is unfit for occupancy, is undergoing work which prevents it from being occupied or is subject to a lease whose execution has not commenced. Separate premises are considered to be vacant when they are unoccupied and are either offered for rent on the market for immediate occupation, are unfit for occupation, are undergoing work which prevents them from being occupied or are subject to a lease whose execution has not commenced. For the purposes of this paragraph, a lease does not include a sublease or the assignment of a lease.

Notwithstanding section 2, the first four paragraphs apply only to whole units of assessment and whole separate premises.

1991, c. 32, s. 128; 1992, c. 53, s. 9.

1991-06-20

244.15. The municipality may, in the by-law adopted under section 244.11, provide that the debtor of the surtax is entitled to an abatement when the unit of assessment or separate premises therein are vacant. However, the municipality may, in the by-law, provide that the debtor is entitled to the abatement only if the vacancies in his unit reach a certain percentage and may determine the rules for establishing this percentage.

For the purposes of this section and sections 244.16 and 244.17, the word “premises” means premises entered as separate premises on the schedule to the real estate assessment roll provided in section 69.

Separate premises which are unoccupied and, except if they are in a condition unfit for occupancy or are the subject of work which prevents occupancy, which are on the market for immediate rental shall be regarded as vacant; however, separate premises which cease to be occupied shall not be regarded as vacant until the lapse of 60 days of inoccupancy. The same applies to a unit of assessment; its putting up for sale for immediate occupancy is deemed to be its putting on the market for immediate rental.

Notwithstanding section 2, the first three paragraphs apply only to whole units of assessment and whole separate premises.

1991, c. 32, s. 128.