57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the local municipality adopts a resolution to that effect.
For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
Notwithstanding section 2, this section applies only to a whole unit of assessment.
A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.
1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27.