V-6.1 - Act respecting Northern villages and the Kativik Regional Government

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166.1. Every by-law imposing a compensation pursuant to paragraph 11 of section 174, paragraph 4 of section 179 or section 218.1 or a tax pursuant to section 178 or 191 may provide that the payment of the compensation or tax be apportioned between the owner and the tenant or occupant of the immovable in the proportion determined in the by-law, which may vary according to the categories of immovables established therein.
The owner of an unoccupied immovable subject to a compensation or tax the payment of which is apportioned is liable to the full amount of the compensation or tax only for that part of the expired portion of the fiscal year during which the immovable was unoccupied.
1987, c. 42, s. 15.