220.13. If an assessment unit ceases to be entered on a certificate contemplated in section 220.2 because it no longer qualifies for such entry under the regulations mentioned in that section, the person required to pay the taxes in respect of that unit shall pay to the Minister of Revenue the amount of reimbursements of property tax disbursed by the Minister for each municipal or school fiscal period and that have not been reimbursed to him in accordance with section 220.9 or 220.11 for not more than the last ten fiscal periods, and section 220.9, applies, with the necessary modifications, to this remittance.
1986, c. 15, s. 11; 1995, c. 63, s. 6; 1999, c. 40, s. 133.