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F-2.1 - Act respecting municipal taxation

Section 244.64.25
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244.64.25. A municipality that, in respect of a sector, imposes the general property tax at a sectoral rate specific to the category of serviced vacant land may, in respect of the same sector, impose a tax on unserviced vacant land.
The provisions of Division III.5 of this chapter apply, with the necessary modifications, to the imposition of the tax on unserviced vacant land. Despite the second paragraph of section 244.64.18, a reference to the basic rate is, for the purposes of section 244.67, a reference to the sectoral basic rate.
2023, c. 33, s. 71.
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