618 Permissive Vacancy Tax By-law Powers

• 618 A vacancy tax by-law may do any of the following:

• (a) provide that a registered owner of a residential property must make a property status declaration;
• (b) establish requirements and provide for a process respecting property status declarations;
• (c) provide for requiring a registered owner of a residential property to provide information respecting the status of the property, including providing information to support a property status declaration and submitting evidence to verify the declaration;
• (d) establish penalties and interest payable for failure to pay the vacancy tax and for failure to pay the vacancy tax by a specified date;
• (e) authorize employees of the city or other persons to enter onto residential property in accordance with section 621;
• (f) provide that a vacancy tax is a levy lawfully inserted in the real-property tax roll and, if that provision is made, section 409(2) and (3) applies.

2016-27-1.