F-2.1 - Act respecting municipal taxation

Section 253.1 Disposition versions

2023-12-08

253.1. The municipality shall grant, on request, a tax credit to any person having acquired, by succession, ownership of an immovable or an undivided share of an immovable that is included in a unit of assessment entered on the roll in the name of that person if the municipality

(1)  fixes, under section 244.29, for a fiscal year, a rate specific to the category of serviced vacant land that is greater than twice the basic rate;

(2)  imposes, under the provisions of Division III.5 of this chapter, a tax on unserviced vacant land at a rate greater than the basic rate.

The credit shall be granted for the first two years after the date of the registration in the land register of the declaration of transmission relating to the transfer of the immovable or undivided share and, where applicable, for an additional period determined by municipal by-law that does not exceed two years.

1987, c. 69, s. 5; 1991, c. 32, s. 136; 2023, c. 33, s. 72.

1991-06-20

253.1. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

1987-12-14

253.1. Any municipal corporation may, by by-law, provide for an abatement applicable to real estate taxes imposed for a fiscal period and based on the taxable value of eligible units of assessment.

1987, c. 69, s. 5.