620 Property Status Declarations

• 620 (1) For the purposes of administering a vacancy tax, a vacancy tax by-law may do any of the following respecting property status declarations:

• (a) provide for requiring a registered owner of a residential property to provide information respecting the property and the identity and address of the registered owner and the individual occupying the property, if any, which may include information respecting the status of the property and the nature of its occupancy during the vacancy reference period;
• (b) require a registered owner of a residential property to submit evidence necessary to verify a property status declaration and the status of the property during the vacancy reference period;
• (c) specify the type and form of information that a registered owner must provide or of the evidence that a registered owner must submit;
• (d) provide for determining the information and evidence that is to be considered satisfactory to demonstrate the status of a residential property;
• (e) establish fines and penalties that may be imposed on a registered owner who, in relation to a residential property,
  • (i) fails to make a property status declaration,
  • (ii) makes a false property status declaration,
  • (iii) fails to provide required information or to submit required evidence,
  • (iv) provides information or submits evidence that is not considered satisfactory, or
  • (v) provides false information or submits false evidence;
• (f) provide that, if a registered owner does anything listed in paragraph (e)(i) to (v), the residential property is considered to be vacant property and is subject to the vacancy tax.

• (2) For certainty, a vacancy tax by-law may require a registered owner to provide information or submit evidence whether or not the owner makes a property status declaration.

2016-27-1.