Amendment status not verified — confirm the current text below against the official source.
(1) When any holding comprising land and building has Remission remained vacant or unproductive of rent for ninety or more consecutive on account of vacant - days, the Corporation may, upon an application in writing from the holding. owner, remit or refund one half of the amount of tax due for the period of such vacancy. (2) The Corporation may make bye-laws for the purpose of remission or refund as provided in sub-section (1).