27 (1) In this section, “commission” means the council of a municipality or upper-tier municipality, or a commission or trustees or other body, operating a public utility for or on behalf of the municipality or upper-tier municipality and includes a municipal parking authority established under any general or special Act; (“commission”) “public utility” means a public utility as defined in the Municipal Affairs Act and includes parking facilities on land owned by a municipality or upper-tier municipality or by a municipal parking authority established under any general or special Act. (“service public”)  R.S.O. 1990, c. A.31, s. 27 (1); 2002, c. 17, Sched. F, Table. Property deemed vested in commission (2) For the purposes of this section, land and buildings owned by and vested in a municipality or upper-tier municipality and used for the purposes of a public utility shall be deemed to be owned by and vested in the commission operating the public utility.  R.S.O. 1990, c. A.31, s. 27 (2); 2002, c. 17, Sched. F, Table. Annual payment to municipalities (3) Subject to the regulations, every commission shall pay in each year, to any municipality in which lands or buildings owned by the commission are situated, an amount equal to the taxes for municipal and school purposes that would be payable if the land and buildings were taxable and classified in the commercial property class.  1998, c. 3, s. 5; 2016, c. 37, Sched. 2, s. 1 (1). Electricity generating and transformer stations (3.1) Despite subsection (3), every commission shall pay in each year, to any municipality in which lands or buildings owned by the commission and referred to in section 19.0.1 are situated, an amount equal to the taxes for municipal and school purposes that would be payable if the land and buildings were taxable and were classified in accordance with this Act and the regulations.  1998, c. 15, Sched. E, s. 1 (2). (4), (5) Repealed:  1997, c. 5, s. 17 (2). Local improvements (6) The commission shall pay local improvement assessments.  R.S.O. 1990, c. A.31, s. 27 (6); 2002, c. 17, Sched. F, Table. Credit to municipal general fund (7) The payments received under subsection (3) shall be credited by the municipality to the general fund of the municipality.  R.S.O. 1990, c. A.31, s. 27 (7); 1997, c. 5, s. 17 (3). Annual payment re non-municipal territory (7.1) Subject to the regulations, if land or buildings owned by a commission are located in non-municipal territory, the commission shall pay in each year to the Minister an amount equal to the taxes that would be payable under the Provincial Land Tax Act, 2006 if the land and buildings were taxable and classified in the commercial property class.  2006, c. 33, Sched. A, s. 18 (1); 2016, c. 37, Sched. 2, s. 1 (2). Mode of assessment, appeals (8) Subject to subsections (3), (7.1) and (10), the property on which payment is to be made under subsection (3) or (7.1) shall be assessed according to this Act and the provisions of this Act respecting appeals apply.  2006, c. 33, Sched. A, s. 18 (2). Valuation to be included in apportioning levies (9) The valuation of properties assessed under this section shall be included when apportioning levies for any purpose.  1997, c. 5, s. 17 (5). Exemptions (10) In making the assessment referred to in subsection (8), there shall be no assessment of machinery whether fixed or not nor of the foundation on which it rests, works, structures other than buildings referred to in subsection (3) or (7.1), substructures, superstructures, except where a substructure or superstructure forms an integral part of a building referred to in subsection (3) or (7.1), rails, ties, poles, towers, lines nor of any of the things excepted from exemption from taxation by paragraph 17 of subsection 3 (1) nor of other property, works or improvements not referred to in subsection (3) or (7.1), nor of an easement or the right or use of occupation or other interest in land not owned by the commission.  R.S.O. 1990, c. A.31, s. 27 (10); 1997, c. 5, s. 17 (6); 2006, c. 33, Sched. A, s. 18 (3). Application (11) Nothing in this section exempts from taxation any part of any works, structures, substructures or superstructures when occupied by a tenant or lessee.  R.S.O. 1990, c. A.31, s. 27 (11). (12) Repealed:  2002, c. 17, Sched. F, Table. Application of section (13) This section applies despite any other provision in this Act or any other general or special Act or any agreement heretofore made, and any agreement heretofore made under which a commission pays taxes, or money instead of taxes or for municipal services, is void.  R.S.O. 1990, c. A.31, s. 27 (13). Collection of payments (14) The provisions relating to the collection of taxes in the Municipal Act, 2001 or the City of Toronto Act, 2006, as the case may be, and in this Act apply with necessary modifications to the payments required to be made by a commission under this section.  2006, c. 32, Sched. C, s. 2 (7). Same (15) The provisions of this Act and the Provincial Land Tax Act, 2006 with respect to the collection of taxes apply with necessary modifications to the payments required to be made under this section to the Minister.  2006, c. 33, Sched. A, s. 18 (4). Regulations (16) The Minister may make regulations setting out a method for determining the amount to be paid by a commission under subsection (3) or (7.1) that is different from the method set out in those subsections. 2016, c. 37, Sched. 2, s. 1 (3). Same (17) A regulation made under subsection (16) may be general or specific in its application and may apply differently to different commissions, lands, buildings, or classes of lands or buildings. 2016, c. 37, Sched. 2, s. 1 (3). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 17 (2-6) - 01/12/1997; 1998, c. 3, s. 5 - 11/06/1998; 1998, c. 15, Sched. E, s. 1 (2) - 01/04/1999 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 2 (7) - 01/01/2007; 2006, c. 33, Sched. A, s. 18 (1, 3, 4) - 01/01/2009; 2006, c. 33, Sched. A, s. 18 (2) - 01/01/2008 2016, c. 37, Sched. 2, s. 1 (1-3) - 08/12/2016