21(1)Where real property is damaged or destroyed, adjustments in the amount of tax which is imposed in the year in which the damage or destruction occurs and is due and payable in that year, including rebate of such taxes prepaid under this Act, are to be made in accordance with the regulations.

21(1.01)Where real property registered under the farm land identification program is damaged or destroyed, adjustments in the amount of tax which is imposed in the year in which the damage or destruction occurs and which would be due and payable in that year but for subsections 5(6) and (11), are to be made in accordance with the regulations.

21(1.1)Where a mobile home is removed from the Province, an adjustment in the taxes imposed in the year in which the mobile home is removed which are due and payable may be made in accordance with the regulations or where the taxes or a part of the taxes is paid, a rebate of such payment may be made in accordance with the regulations.

21(3)Where an appeal against assessment has been instituted under the Assessment Act, the taxes due and payable under this Act remain due and payable as if no appeal had been made but where as a result of such appeal a reduction in assessment is made, a rebate of an amount of tax to be calculated on the basis of the reduction in assessment together with interest at the rate in accordance with the regulations on the amount of rebate shall be made to the person in whose name the real property is assessed.

21(4)Where an application with respect to a credit has been made under section 6 of the Residential Property Tax Relief Act, the taxes due and payable under this Act remain due and payable as if no application had been made but where as a result of such application a credit is allowed or the amount of a credit is increased, a rebate of an amount of tax to be calculated on the basis of the amount of the credit together with interest at the rate in accordance with the regulations on the amount of rebate shall be made to the person in whose name the real property is assessed.

21(1)Where real property is damaged or destroyed, adjustments in the amount of tax which is imposed in the year in which the damage or destruction occurs and is due and payable in that year, including rebate of such taxes prepaid under this Act, are to be made in accordance with the regulations.

21(1.01)Where real property registered under the farm land identification program is damaged or destroyed, adjustments in the amount of tax which is imposed in the year in which the damage or destruction occurs and which would be due and payable in that year but for subsections 5(6) and (11), are to be made in accordance with the regulations.

21(1.1)Where a mobile home is removed from the Province, an adjustment in the taxes imposed in the year in which the mobile home is removed which are due and payable may be made in accordance with the regulations or where the taxes or a part of the taxes is paid, a rebate of such payment may be made in accordance with the regulations.

21(3)Where an appeal against assessment has been instituted under the Assessment Act, the taxes due and payable under this Act remain due and payable as if no appeal had been made but where as a result of such appeal a reduction in assessment is made a rebate of an amount of tax to be calculated on the basis of the reduction in assessment together with interest at the rate of six per cent per annum on the amount of rebate is to be made to the person in whose name the real property is assessed.