619 Vacancy Tax By-law Variation Power

• 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.

2016-27-1.