F-2.1 - Act respecting municipal taxation

Section 244.65 Disposition versions

2004-11-01

244.65. A municipality that, under section 244.29, imposes the general property tax for a fiscal year with a rate specific to the category of serviced vacant land may, for that year, impose a tax on units of assessment that meet the conditions set out in the second paragraph.

To be subject to the tax, a unit of assessment must be situated within an urbanization perimeter that is delimited in the land use planning and development plan applicable to the territory of the municipality and that is included in that territory. The unit of assessment must also be excluded from the category of serviced vacant land

(1)  solely because the land is unserviced land according to the third paragraph of section 244.36; or

(2)  solely for the reason set out in subparagraph 1 combined with the prohibition from building on the land, where the prohibition is due solely to the fact that the conditions prescribed by a regulation provided for in section 116 of the Act respecting land use planning and development (chapter A-19.1) or by any other regulation or resolution having contents analogous to those permitted under section 116 are not met.

2004, c. 20, s. 178.