A-18.1, r. 12.1 - Regulation respecting the reimbursement of property taxes of certified forest producers

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2. To be eligible for reimbursement of property taxes, the development expenses must
(1)  have an impact on the establishment, maintenance or improvement of a timber stand;
(2)  comply with applicable municipal by-laws;
(3)  be described in Schedule 1;
(4)  have been incurred by a certified forest producer during the last calendar year, in cases where the producer is a natural person, or during the last fiscal year, in other cases;
(5)  be described in the report provided for in section 5.
O.C. 1218-2013, s. 2.