36.2. The Minister shall reimburse a part of the amount of municipal property taxes, of school property taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the person who is required to pay them in respect of an agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at the time the application for reimbursement is made;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue from agricultural products of not less than $150 per hectare included in the agricultural zone in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than $5,000, unless the agricultural operation benefits from an exemption determined by regulation.
An application for reimbursement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for reimbursement of a tax supplement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, in which the demand for payment of the tax supplement was sent or, if more advantageous to the person applying for a reimbursement, one year after the demand for payment of the tax supplement was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P-28).
1991, c. 29, s. 1; 1995, c. 64, s. 1; 1996, c. 26, s. 85; 1999, c. 40, s. 179; 2001, c. 68, s. 68.