542.6. The council may, by by-law, on the conditions and in the sectors of the municipality that it determines, order that the municipality grant a tax credit to debtors of real estate taxes imposed on buildings undergoing or having undergone construction, reconstruction, renovation, restoration, enlargement or conversion work in accordance with a revitalization program.
The council may establish categories of debtors, real estate taxes, buildings or work or combine several of the categories. It may order that the tax credit be granted only in respect of one or several of the categories or combinations of categories. It may establish different conditions according to the categories or combinations of categories.
The council may also avail itself of the second paragraph differently according to the sectors of the municipality that it determines.
This section applies notwithstanding the Municipal Aid Prohibition Act (chapter I-15).