F-2.1 - Act respecting municipal taxation

Section 219 Disposition versions

1991-06-20

219. (Repealed).

1979, c. 72, s. 219; 1979, c. 77, s. 21; 1985, c. 27, s. 100; 1991, c. 29, s. 17.

1985-06-20

219. If sections 214 and 215 cease to apply to a farm under section 216, the person who is bound to pay the taxes in respect of the farm must pay, for each municipal or school fiscal period, as the case may be, since the farm has been acquired for a purpose contemplated in section 216, for not more than five fiscal periods,

(1)  to the municipal corporation, the difference between the amount of municipal real estate taxes that has been paid and the amount that would have been exigible in respect of the farm but for section 214, less the amount contemplated in paragraph 4;

(2)  to the school board, the difference between the amount of school real estate taxes that has been paid and the amount that would have been exigible in respect of the farm but for the first paragraph of section 214;

(3)  to the Minister of Agriculture, Fisheries and Food, the amounts paid by him in accordance with section 215 in respect of the farm;

(4)  to the Government, an amount equal to the fraction of the amount paid to the municipal corporation under section 259 that may be attributed to the farm.

1979, c. 72, s. 219; 1979, c. 77, s. 21; 1985, c. 27, s. 100.

1980-01-24

219. If sections 214 and 215 cease to apply to a farm or woodlot under section 216, the person who is bound to pay the taxes in respect of the farm or woodlot must pay, for each municipal or school fiscal period, as the case may be, since the farm or woodlot has been acquired for a purpose contemplated in section 216, for not more than five fiscal periods,

(1)  to the municipal corporation, the difference between the amount of municipal real estate taxes that has been paid and the amount that would have been exigible in respect of the farm or woodlot but for section 214, less the amount contemplated in paragraph 4;

(2)  to the school board, the difference between the amount of school real estate taxes that has been paid and the amount that would have been exigible in respect of the farm or woodlot but for the first paragraph of section 214;

(3)  to the Minister of Agriculture, Fisheries and Food, the amounts paid by him in accordance with section 215 in respect of the farm or woodlot;

(4)  to the Government, an amount equal to the fraction of the amount paid to the municipal corporation under section 259 that may be attributed to the farm or woodlot.

1979, c. 72, s. 219; 1979, c. 77, s. 21.

1979-12-21

219. If sections 214 and 215 cease to apply to a farm or woodlot under section 216, the person who is bound to pay the taxes in respect of the farm or woodlot must pay, for each municipal or school fiscal period, as the case may be, since the farm or woodlot has been acquired for a purpose contemplated in section 216, for not more than five fiscal periods,

(1)  to the municipal corporation, the difference between the amount of municipal real estate taxes that has been paid and the amount that would have been exigible in respect of the farm or woodlot but for section 214, less the amount contemplated in paragraph 4;

(2)  to the school board, the difference between the amount of school real estate taxes that has been paid and the amount that would have been exigible in respect of the farm or woodlot but for the first paragraph of section 214;

(3)  to the Minister of Agriculture and Food, the amounts paid by him in accordance with section 215 in respect of the farm or woodlot;

(4)  to the Government, an amount equal to the fraction of the amount paid to the municipal corporation under section 259 that may be attributed to the farm or woodlot.

1979, c. 72, s. 219.