20.1. Every municipality may provide that special duties shall be paid to it in lieu of transfer duties in all cases where an immovable situated within its territory is transferred and an exemption deprives the municipality of the payment of transfer duties with respect to the transfer.
However, special duties are not required to be paid where the exemption is provided for in subparagraph a of the first paragraph of section 20.
In addition, the municipality may provide that special duties need not be paid where the exemption is provided for in subparagraph d of the first paragraph of section 20 and the transfer results from the death of the transferor.
2000, c. 54, s. 34; 2004, c. 20, s. 134.