30 (1) Every year on or before March 1 or such other date as the Minister may prescribe, every railway company shall give the assessment corporation a statement with respect to any part of the roadway or other land of the company that is located in each municipality or in non-municipal territory and the statement must show, (a)  the quantity of land occupied by the roadway, and a description sufficient to identify what land is so occupied; (b)  the vacant land owned by the company and not in actual use by the company; (c)  the quantity of land occupied by the railway and being a part of a highway, street, road or other public land, but not being a highway, street or road that is merely crossed by the railway; (d)  the real property, other than that referred to in clause (a), (b) or (c), in actual use and occupation by the railway; and (e)  such other information related to the operation or use of the railway, including the tonnage transported on the railway, as may be prescribed. R.S.O. 1990, c. A.31, s. 30 (1); 1997, c. 43, Sched. G, s. 18 (22); 2004, c. 31, Sched. 3, s. 9; 2006, c. 33, Sched. A, s. 20 (1); 2018, c. 8, Sched. 1, s. 7. Assessment of railway land (2) The land and property under subsection (1), other than clause (1) (a), shall be assessed as follows, (a)  Repealed:  1997, c. 29, s. 14 (2). (b)  the vacant land, at its value as other vacant lands are assessed under this Act; (c)  the structures, substructures, superstructures, rails, ties, poles and other property belonging to or used by the company (not including rolling stock and not including tunnels or bridges in, over, under or forming part of any highway) upon, in, over, under or affixed to any highway, street or road (not being a highway, street or road merely crossed by the line of railway) at their actual cash value as they would be appraised upon a sale to another company possessing similar powers, rights and franchises, regard being had to all circumstances adversely affecting the value including the non-user of such property; (d)  the real property not designated in clauses (b) and (c) in actual use and occupation by the company, at its actual cash value as it would be appraised upon a sale to another company possessing similar powers, rights and franchises.  R.S.O. 1990, c. A.31, s. 30 (2); 1997, c. 5, s. 18 (1); 1997, c. 29, s. 14. Rails, ties, poles, substructures, etc., not assessable (3) Despite any other provision in this Act, the structures, substructures, superstructures, rails, ties, poles, wires and other property on railway lands and used exclusively for railway purposes or incidental thereto (except stations, freight sheds, offices, warehouses, elevators, hotels, heating plants, round houses and machine, repair and other shops) shall not be assessed, but heating plants shall be exempt from assessment to the extent that the amount of steam or heat is used in relation to the cleaning or heating of rolling stock.  R.S.O. 1990, c. A.31, s. 30 (3). Exemption from other assessments (4) A railway company assessed under this section is exempt from assessment in any other manner for the purposes of taxation under the Provincial Land Tax Act, 2006 and for the purposes of taxation for municipal purposes other than local improvements.  2006, c. 33, Sched. A, s. 20 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 18 (2) - 01/12/1997; 1997, c. 29, s. 14 (1-3) - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (22) - 31/12/1998 2004, c. 31, Sched. 3, s. 9 - 01/01/2005 2006, c. 33, Sched. A, s. 20 (1) - 20/12/2006; 2006, c. 33, Sched. A, s. 20 (2) - 01/01/2009 2018, c. 8, Sched. 1, s. 7 - 08/05/2018 30.1 Repealed:  1997, c. 29, s. 15. Section Amendments with date in force (d/m/y) 1997, c. 29, s. 15 - 01/12/1997