In force: 2021-01-01
36.0.10. A registered agricultural operation may, according to the terms determined by government regulation, apply to the Minister for payment, for a municipal fiscal year and for the school fiscal year ending in that municipal fiscal year, of an amount equal to the portion, determined in accordance with sections 36.0.13 and 36.0.14, of a municipal and school property tax, of a compensation for municipal services or of a tariff relating to an immovable used for an agricultural purpose that is included in a unit of assessment forming part of the agricultural operation and that is situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1). Where the agricultural operation is a producer within the meaning of the Farm Producers Act (chapter P-28), it must have paid, for the year preceding the year for which the application is made, the annual assessment exigible under Division VIII of that Act. “Immovable” and “property tax” have the meaning assigned by section 1 of the Act respecting municipal taxation (chapter F-2.1) and the compensation for municipal services and tariff relating to an immovable referred to in the first paragraph are those established by a municipal by-law made under section 205 or 244.1 of that Act. The Government may, by regulation, determine other terms relating to the payment provided for in the first paragraph.
2020, c. 72020, c. 7, s. 81.