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P-9.002, r. 3 - Regulation respecting the reduction of the value entered on the valuation roll for classified immovable heritage property
Section 10
Disposition versions
10. Transfer of ownership: The right to a reduction in the property value shall relate to the classified immovable heritage property and shall continue to apply thereto if there be transfer of ownership inter vivos or by death.
For the fiscal year in which the transfer of ownership is made, the new owner shall benefit as of right from the reduction which may have been obtained by the former owner, without making a new application therefor and provided that he fulfils the requirements of this Regulation.
Where the total reduction rate obtained by the former owner for the most recent year in which a reduction was granted him equals a total rate which is less than one-half of the value entered on the valuation roll, the additional reduction rate which might eventually be obtained by the new owner shall be added cumulatively to the total rate of the most recent reduction obtained by the former owner.
10. Transfer of ownership: The right to a reduction in the property value shall relate to the classified immovable cultural property and shall continue to apply thereto if there be transfer of ownership inter vivos or by death.
For the fiscal year in which the transfer of ownership is made, the new owner shall benefit as of right from the reduction which may have been obtained by the former owner, without making a new application therefor and provided that he fulfils the requirements of this Regulation.
Where the total reduction rate obtained by the former owner for the most recent year in which a reduction was granted him equals a total rate which is less than one-half of the value entered on the valuation roll, the additional reduction rate which might eventually be obtained by the new owner shall be added cumulatively to the total rate of the most recent reduction obtained by the former owner.
