E-16 - Real Estate Assessment Act

Section 21.1 Disposition versions

1978-12-22

21.1. Where a farm is comprised in an agricultural zone under the Act to preserve agricultural land (P-41.1), the Minister of Agriculture shall reimburse its owner or occupant, if he is a farm producer within the meaning of the Farm Producers Act (chapter P-28), an additional amount of thirty per cent of the municipal real estate and school taxes.

In a designated agricultural region established in accordance with the Act to preserve agricultural land, where a farm is not comprised in the agricultural zone or is excluded therefrom, and, from the second municipal or school fiscal year following the coming into force of the agricultural zone decree or the exclusion, as the case may be, in respect of the part not included,

i.  the maximum taxation provided by the first paragraph of section 21 no longer applies, and

ii.  the maximum taxable value provided by the first paragraph of section 21 is one hundred and fifty, five hundred, one thousand and two thousand dollars for the first, second, third and fourth year following, respectively, and no longer applies for the fifth year.

Where a farm is excluded from the agricultural zone, except by reason of an expropriation, the person who must pay the taxes thereof must reimburse, if such is the case,

i.  to the municipal corporation and school board the excess of the real estate taxes that should have been paid on the excluded part for the fiscal years in which the farm was included in the agricultural zone, up to the last ten municipal and school fiscal years since the establishment of the agricultural zone;

ii.  to the Minister of Agriculture, the amounts paid by him under this act up to the last ten years since the establishment of the agricultural zone.

1978, c. 10, s. 106.