244.15. The municipality may, in the by-law adopted under section 244.11, provide that the debtor of the surtax is entitled to an abatement when the unit of assessment or separate premises therein are vacant. However, the municipality may, in the by-law, provide that the debtor is entitled to the abatement only if the vacancies in his unit reach a certain percentage and may determine the rules for establishing this percentage.
For the purposes of this section and sections 244.16 and 244.17, the word “premises” means premises entered as separate premises on the schedule to the real estate assessment roll provided in section 69.
Separate premises which are unoccupied and, except if they are in a condition unfit for occupancy or are the subject of work which prevents occupancy, which are on the market for immediate rental shall be regarded as vacant; however, separate premises which cease to be occupied shall not be regarded as vacant until the lapse of 60 days of inoccupancy. The same applies to a unit of assessment; its putting up for sale for immediate occupancy is deemed to be its putting on the market for immediate rental.
Notwithstanding section 2, the first three paragraphs apply only to whole units of assessment and whole separate premises.