A-18.1 - Sustainable Forest Development Act

Section 131 Disposition versions

2022-02-24

131. A certified forest producer may receive a reimbursement of part of the property taxes paid in a calendar year if the forest producer is a natural person, and in a fiscal year in any other case, for the immovables included in a unit of assessment, the forest area of which has been registered under section 130, if the forest producer

(1)  has a forest producer’s certificate for the forest area in question;

(2)  applies for the reimbursement in accordance with section 220.3 of the Act respecting municipal taxation (chapter F-2.1);

(3)  has a report that was prepared by a forest engineer, stating the eligible protection or development expenses that are applicable to the calendar year or to the fiscal year, as the case may be; and

(4)  is not already receiving a reimbursement of property taxes for that forest area.

2010, c. 3, s. 131; 2022, c. 3, s. 1.

2013-04-01

131. A certified forest producer may receive a reimbursement of part of the property taxes paid for the immovables included in a unit of assessment, the forest area of which has been registered under section 130, if the forest producer

(1)  has a forest producer’s certificate for the forest area in question;

(2)  applies for the reimbursement in accordance with section 220.3 of the Act respecting municipal taxation (chapter F-2.1);

(3)  has a report that was prepared by a forest engineer, stating the eligible protection or development expenses that are applicable to the last calendar year, if the producer is a natural person, or, otherwise, to the last fiscal year of the producer and that represent an amount equal to or greater than the amount of property taxes paid for which an application for reimbursement may be made under section 220.3 of the Act respecting municipal taxation; and

(4)  is not already receiving a reimbursement of property taxes for that forest area.

2010, c. 3, s. 131.