Skip to main content

In This Volume

  • 619 The Council may, in a vacancy tax by-law,
  • (a) establish categories of residential property, registered owners and vacant property,
  • (b) make different provisions for different categories established under paragraph (a) in respect of the following:
    • (i) different vacancy reference periods and different total lengths of time that apply for the purpose of determining whether a residential property is vacant property;
    • (ii) different rates or amounts of vacancy tax;
    • (iii) different exemptions;
    • (iv) different requirements respecting notices to a registered owner;
    • (v) different requirements respecting a property status declaration, including respecting any information or evidence required under section 620;
    • (vi) different requirements respecting information that a registered owner must provide respecting the status of a residential property of the owner, and
  • (c) make different provisions for different times, conditions or circumstances.