617 Required Vacancy Tax By-law Provisions

• 617 A vacancy tax by-law must do the following:

• (a) provide for a process for the administration and collection of a vacancy tax;
• (b) establish circumstances in which residential property is to be considered unoccupied;
• (c) specify a vacancy reference period and the total length of time that apply for the purpose of determining whether a residential property is vacant property;
• (d) establish the basis on which the vacancy tax is imposed, which may be any basis in relation to taxable property;
• (e) establish the rate or amount of the vacancy tax;
• (f) establish exemptions from the vacancy tax;
• (g) establish requirements respecting notice to a registered owner of a residential property that is subject to the vacancy tax;
• (h) provide for a record of taxable properties and for a process to correct and update that record;
• (i) provide for a process to hear and determine complaints respecting the imposition of a vacancy tax, including providing for a review process for determinations of complaints;
• (j) provide for a process to refund to a registered owner any excess amount of vacancy tax paid by the registered owner and any amount of penalty and interest paid under section 618(d) on the excess;
• (k) provide for the preparation of an annual report respecting the vacancy tax, which report must include the amount of monies raised from the vacancy tax and how the monies were used;
• (l) provide for making the annual report referred to in paragraph (k) available to the public.

2016-27-1.