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399.1.1 TAX REFUNDS-HERITAGE 399.1.4 <br /> 399.2.12 Refund refused-agreement non-compliance <br /> 399.2.13 Refund-how calculated <br /> 399.2.14 Assessment changes-refund re-calculated <br /> 399.2.15 Demolition-breach of agreement-refund to City <br /> 399.2.16 Refund to City-interest calculated <br /> 399.2.17 Repayment-revenue shared <br /> 399.2.18 Tax arrears-rebate <br /> 399.2.19 Tax arrears-rebate applied to tax liability <br /> 399.2.20 Notice of passing-to Minister of Finance-by Clerk <br /> 399.2.21 Refund-notice to Region of Waterloo-by Treasurer <br /> The Council of the Corporation of the City of Kitchener is empowered by <br /> section 365.2 of theMunicipalAct,2001,c.25,as amended,to pass a by-law <br /> establishing a program to provide heritage tax refunds in respect of eligible <br /> heritage properties. <br /> Article 1 <br /> INTERPRETATION <br /> 399.1.1 Built heritage resource- defined <br /> "built heritage resource"means a building or structure of historic or archi- <br /> tectural value that reveals some of the broad architectural,cultural, social, <br /> political,economic or military patterns of our local history or that has some <br /> association with specific events or people that have shaped the details of that <br /> history. <br /> 399.1.2 City-defined <br /> "City"means The Corporation of the City of Kitchener. <br /> 399.1.3 Council- defined <br /> "Council"means the Council of The Corporation of the City of Kitchener. <br /> 399.1.4 Eligible heritage property-defined <br /> ,.eligible heritage property"means a property or portion of a property: <br /> (a) that is located in the City of Kitchener; <br /> JANUARY 2003 399.2 KITCHENER <br />