36.3. The real estate taxes and compensations which qualify for reimbursement are those which, on the date of the application for reimbursement, are payable or have been paid, regardless, in the latter case, of who paid them.
They shall be computed proportionately to the value of the immovables situated in the agricultural zone and forming part of the agricultural operation in relation to the total value of the unit of assessment. The proportion shall be established in accordance with the notice of assessment sent for the municipal fiscal year for which an application for reimbursement is made. The notice shall also be used in respect of the school real estate taxes for the school fiscal year in progress at the time the notice is sent.
However, the Minister shall exclude from the reimbursement the part of the amount of real estate taxes and compensations attributable to the immovables forming part of the agricultural operation and used for residential or commercial purposes or for leisure, recreation or sport purposes, with the exception of those attributable to the principal residence of the person applying for reimbursement and other residences serving as lodging for the persons participating in the agricultural activities of the agricultural operation.
The interest and penalties payable or paid on outstanding real estate taxes and compensations do not qualify for reimbursement, except interest accrued pursuant to section 248 of the Act respecting municipal taxation (chapter F-2.1).