33 (1) The following rules apply if land liable to assessment has been in whole or in part omitted from the tax roll for the current year or for all or part of either or both of the last two preceding years, and no taxes have been levied for the assessment omitted: 1.  The assessment corporation shall make any assessment necessary to correct the omission. 2.  If the land is located in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall levy and collect the taxes that would have been payable if the assessment had not been omitted. 3.  If the land is located in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall collect the taxes that would have been payable if the assessment had not been omitted. 2006, c. 33, Sched. A, s. 23 (1). (1.1) Repealed: 2020, c. 36, Sched. 3, s. 6 (1). Definition (2) For the purposes of this section, “omitted” includes the invalidation or setting aside of an assessment by any court or assessment tribunal on any ground except that the land is not liable to taxation. R.S.O. 1990, c. A.31, s. 33 (2). Change re incorrect exemption from tax (3) The following rules apply if land liable to taxation has been entered on the tax roll for the current year or for all or part of either or both of the last two preceding years as exempt from taxation, and no taxes have been levied on that land: 1.  The assessment corporation shall make any assessment necessary to correct the omission.  However, no change shall be made if a court or tribunal has decided that the land is not liable to taxation. 2.  If the land is in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall levy and collect the taxes that would have been payable if the land had been entered in the tax roll as being liable to taxation. 3.  If the land is in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall collect the taxes that would have been payable if the land had been entered in the tax roll as being liable to taxation. 2006, c. 33, Sched. A, s. 23 (2). Prescribed exceptions (3.1) The Minister may make regulations providing that subsection (1) or (3) does not apply with respect to specified land during the period and in the circumstances set out in the regulations. 2020, c. 36, Sched. 3, s. 6 (2). Managed forests, conservation land (4) Subsection (5) applies with respect to, (a)  land in the managed forests property class; (b)  land that is conservation land for the purposes of paragraph 25 of subsection 3 (1). (c)  Repealed: 2005, c. 28, Sched. A, s. 3. 1997, c. 29, s. 17; 2005, c. 28, Sched. A, s. 3. Reassessment re managed forests, conservation land (5) The following rules apply if land described in clause (4) (a) or (b) ceases to be described by any of those clauses: 1.  The assessment corporation shall make any change to the assessment and classification required as a result.  However, any change to the assessment and classification shall not affect a taxation year that ends more than four years before the assessment and classification is made. 2.  If the land is in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall levy and collect the taxes payable for the years affected by the change. 3.  If the land is in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall collect the taxes payable for the years affected by the change. 2006, c. 33, Sched. A, s. 23 (3). Changes to next assessment roll (6) If the assessment corporation makes an assessment or classification under this section, the appropriate changes shall be made on the assessment roll for the next year, even if the day as of which land is valued for the next year is the same as for the current year. 1998, c. 3, s. 7; 2006, c. 33, Sched. A, s. 23 (4). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 21 - 01/12/1997; 1997, 29, s. 17 - 01/12/1997; 1998, c. 3, s. 7 - 11/06/1998 2002, c. 17, Sched. F, Table - 01/01/2003; 2002, c. 22, s. 6 - 01/01/2000 2005, c. 28, Sched. A, s. 3 - 12/12/2005 2006, c. 33, Sched. A, s. 23 (1-4) - 01/01/2009 2020, c. 36, Sched. 3, s. 6 (1, 2) - 08/12/2020