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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 2
Disposition versions
2. Application for reduction: The owner of classified immovable heritage property who makes an application therefor on the form provided for that purpose by the Minister and fulfils the requirements of section 4 may obtain from the Minister a reduction rate of 25% of the value entered on the valuation roll of the local municipality where such property is situated.
Where the value of classified immovable heritage property was increased in relation to the previous year, an additional reduction rate shall apply; the rate is equal to one-quarter of the percentage that such increase of valuation represents in relation to the valuation of the previous year.
2. Application for reduction: The owner of classified immovable cultural property who makes an application therefor on the form provided for that purpose by the Minister and fulfils the requirements of section 4 may obtain from the Minister a reduction rate of 25% of the value entered on the valuation roll of the local municipality where such property is situated.
Where the value of classified immovable cultural property was increased in relation to the previous year, an additional reduction rate shall apply; the rate is equal to one-quarter of the percentage that such increase of valuation represents in relation to the valuation of the previous year.
