36.8. Where the Commission de protection du territoire agricole du Québec excludes all or part of an agricultural operation from the agricultural zone following an application by its owner, or where it gives its authorization for the use of all or part of an agricultural operation for residential, commercial or industrial development purposes, the Minister is not bound to reimburse the real estate taxes and compensations payable or paid in respect of all or part of the operation for any municipal and school fiscal year from the fiscal year in which the decision of the Commission is rendered.
The person who applied for the exclusion or authorization must repay to the Minister any amounts reimbursed by the Minister in respect of the agricultural operation or part referred to in the first paragraph for the fiscal year specified in the first paragraph and for the four preceding fiscal years and, as the case may be, any other amount that the Minister is no longer bound to reimburse.
Where an authorization under the first paragraph refers to the whole of an agricultural operation, the operation ceases to be registered in accordance with a regulation adopted pursuant to section 36.15, except and only for the purposes of Divisions I and VI of this Act; where the authorization refers to a part of the operation, that part is excluded from the registered agricultural operation, except and only for the purposes of Divisions I and VI of this Act.
Where the part of the agricultural operation which is excluded from the agricultural zone or from the registered agricultural operation is not the part taken into consideration for the purposes of section 36.3, the amount which has been or would be reimbursed must, for the purpose of establishing the amount that the Minister is no longer bound to reimburse or that must be repaid to him, be reduced by the percentage representing the value of the immovables included in the excluded part, according to the alteration made to the assessment roll as a result of the exclusion, in relation to the value of the immovables which, immediately before the alteration, were situated in the agricultural zone and were part of the registered agricultural operation. Adjustment of the reimbursement or the sum to be repaid must be made by the Minister within one year after the date on which he became aware of the alteration to the roll of assessment.
The fourth paragraph shall cease to apply for the purposes of reimbursement of real estate taxes and compensations payable or paid for the municipal fiscal year for which the notice of assessment takes account of the exclusion, and for the school fiscal year in which the notice is sent.