215. The Minister of Agriculture, Fisheries and Food shall reimburse the owner or occupant of a farm, if he is a farm producer within the meaning of the Farm Producers Act (chapter P-28), a part of the amount of municipal real estate taxes, school real estate taxes not in excess of the maximum fixed by law, and compensations for municipal services.
The part contemplated in the first paragraph equals(1) seventy per cent of that amount, if the farm is comprised in an agricultural zone under the Act to preserve agricultural land, or
(2) forty per cent of that amount, if the farm is situated outside a designated agricultural region established in accordance with that act, or in the territory of a municipal corporation comprised in such a region where there has not been an agricultural zone decree.
The application for reimbursement must be made in writing to the Minister of Agriculture, Fisheries and Food within three years from the day on which the tax or compensation is exigible.
1979, c. 72, s. 215; 1979, c. 77, s. 21.