31 (1) If there is a change in any information described in subsection 14 (1), (1.1) or (1.2) in respect of a parcel of land and the change is not reflected in the last assessment roll as returned, the assessment corporation shall deliver to every person described in subsection 14 (1) who is affected by the change a notice, in a form approved by the Minister, showing, (a)  the person’s assessment and the current value of the parcel of land; (a.1)  the classification of the parcel of land; (b)  the person’s school support, if applicable; and (c)  such other particulars as are directed by the Minister to be shown in the notice, and the assessment corporation shall enter in the roll opposite the name of the person the date of delivery of the notice or shall make one or more certificates to be attached to the roll or to any part of the roll certifying the date or dates upon which the notices were delivered, and the entry, certificate or certificates are proof, in the absence of evidence to the contrary, of the delivery.  R.S.O. 1990, c. A.31, s. 31 (1); 1997, c. 5, s. 20; 1997, c. 43, Sched. G, s. 18 (23); 2004, c. 7, s. 4 (1); 2006, c. 33, Sched. A, 21 (1-3). Exception (1.0.1) Subsection (1) does not apply where the only change is an adjustment made under section 19.1.  2008, c. 19, Sched. A, s. 4. Time for delivery of notice (1.1) The assessment corporation shall deliver a notice required under subsection (1) no later than, (a)  the 14th day before the day the assessment roll is completed, if the Minister does not prescribe an earlier day; or (b)  the day prescribed by the Minister, if the Minister prescribes an earlier day.  2004, c. 7, s. 4 (2); 2006, c. 33, Sched. A, s. 21 (4). Delivery of notice, residents (2) If the person assessed is resident in the municipality or non-municipal territory, as the case may be, in which the land is located, the notice shall be delivered by leaving it at the person’s residence or place of business or by mailing it addressed to the person at the person’s residence or place of business.  2006, c. 33, Sched. A, s. 21 (5). Same, non-residents (3) If the person assessed is not resident in the municipality or non-municipal territory, as the case may be, in which the land is located, the notice shall be delivered by mailing it addressed to the person at the person’s last known address.  2006, c. 33, Sched. A, s. 21 (5). Notice of address (4) When a person assessed furnishes the assessment corporation with a notice in writing giving the address to which the notice of assessment may be delivered to the person and requesting that the notice be delivered to the address, the notice of assessment shall be so delivered, and the notice stands until revoked in writing.  R.S.O. 1990, c. A.31, s. 31 (4); 1997, c. 43, Sched. G, s. 18 (23). Information notice (5) The assessment corporation shall deliver with the notice required by subsection (1), or publish in a newspaper having general circulation in the municipality or area in which the land assessed is situated, a notice setting out, (a)  the last day for making a request for reconsideration or appealing to the Assessment Review Board, as the case may be; (b)  the times and places where the information in the assessment roll may be examined and discussed with the assessment corporation; (c)  any significant and unusual change in the amount of the assessment; and (d)  any other information which, in the opinion of the assessment corporation, is desirable, but any failure to send the notice does not affect the validity of any assessment.  R.S.O. 1990, c. A.31, s. 31 (5); 1997, c. 43, Sched. G, s. 18 (23); 2006, c. 33, Sched. A, s. 21 (6, 7); 2008, c. 7, Sched. A, s. 5. Rights of way (6) Subsection (1) applies with respect to land referred to in subsection 3 (4) with the following modifications: 1.  The clauses in subsection (1), other than clause (c), do not apply. 2.  The notice shall show the number of acres or other measure showing the extent of the land.  1997, c. 29, s. 16. Application to certain changes (7) Subsection (1) applies with respect to a change described in subsection 34 (1) in respect of which the assessment corporation could have, but did not, make an assessment under that subsection.  1998, c. 3, s. 6; 2006, c. 33, Sched. A, s. 21 (8). Regulations, notices (8) The Minister may make regulations that apply if a parcel of land is assessed against more than one person, (a)  providing that in specified circumstances notice under subsection (1) need not be given to any persons to whom notice is required under that subsection; (b)  providing that in specified circumstances notice under subsection (1) may be given to the persons specified in the regulation instead of to all or to any of the persons to whom notice is required under that subsection.  2012, c. 8, Sched. 1, s. 2. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 20 - 01/12/1997; 1997, c. 29, s. 16 - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (23) - 31/12/1998; 1998, c. 3, s. 6 - 11/06/1998 2004, c. 7, s. 4 (1, 2) - 17/06/2004 2006, c. 33, Sched. A, s. 21 (1-8) - 20/12/2006 2008, c. 7, Sched. A, s. 5 - 14/05/2008; 2008, c. 19, Sched. A, s. 4 - 27/11/2008 2012, c. 8, Sched. 1, s. 2 - 20/06/2012