2 (1) The Lieutenant Governor in Council may make regulations, (a)  Repealed: 1997, c. 5, s. 2 (1). (b)  defining any word or expression used in this Act that has not already been expressly defined in this Act; (c)  prescribing for the purposes of clause 35 (3) (b) a higher rate of interest than 6 per cent; (d)  Repealed: 1997, c. 5, s. 2 (1). (e)  describing types or classes of improvements or additions for which no exemption under paragraph 22 of subsection 3 (1) will be made; (f)  describing classes of persons, businesses or undertakings who may not apply to receive an exemption under paragraph 22 of subsection 3 (1) and to whom no exemption will be made. R.S.O. 1990, c. A.31, s. 2 (1); 1997, c. 5, s. 2 (1). Regulations by the Minister (2) The Minister may make regulations, (a)  prescribing information for the purposes of paragraph 9 of subsection 14 (1); (b)  defining “conservation land” for the purposes of paragraph 25 of subsection 3 (1); (c)  defining “machinery and equipment” for the purposes of paragraph 18 of subsection 3 (1); (c.1)  prescribing machinery and equipment for the purposes of paragraph 18.1 of subsection 3 (1); (d)  governing the assessment of pipelines and providing for the depreciation of the assessed values of pipelines; (d.1)  providing for a procedure to determine whether land is conservation land for the purposes of paragraph 25 of subsection 3 (1) and, without limiting the generality of the foregoing, the regulations may, (i)  provide for the determination of any matter to be made by a person or body identified in the regulations, (ii)  provide for a process of appealing such determinations, (iii)  adopt documents by reference as those documents are amended from time to time, including amendments made after the regulation was made; (d.2)  providing for a procedure to determine whether land is in the farm property class or managed forests property class or in an optional property class or optional property subclass and, without limiting the generality of the foregoing, the regulations may, (i)  provide for the determination of any matter to be made by a person or body identified in the regulations, (ii)  provide for a process of appealing such determinations; (d.3)  providing for different procedures than the procedures provided in sections 39.1 and 40 for resolving issues as to whether land is in the farm property class or managed forests property class or in an optional property class or optional property subclass or whether land is conservation land for the purposes of paragraph 25 of subsection 3 (1) and, without limiting the generality of the foregoing, the regulations may, (i)  provide for the functions of the assessment corporation under section 39.1 to be carried out by a person or body identified in the regulations, (ii)  provide for the functions of the Assessment Review Board under sections 39.1 and 40 to be carried out by a body or official identified in the regulations; (d.4)  for the purposes of regulations made under clause (d.3), (i)  varying the application of section 39.1 or 40 or any other provisions of this Act, (ii)  prescribing provisions to operate in place of section 39.1 or 40 or any other provisions of this Act, (iii)  prescribing provisions to operate in addition to section 39.1 or 40 or any other provisions of this Act; (d.5)  in relation to public hospitals that close, (i)  continuing the tax exemption under section 3 with respect to land that was used and occupied by the hospital, (ii)  continuing the application of section 323 of the Municipal Act, 2001
or section 285 of the City of Toronto Act, 2006 with respect to the hospital and prescribing a limit on the annual amount levied under those sections that is different from the limit under subsection 323 (3) of the Municipal Act, 2001 or under subsection 285 (3) of the City of Toronto Act, 2006, respectively; (d.6)  Repealed: 2020, c. 36, Sched. 3, s. 2 (1). (d.7)  prescribing land to which subsection 40 (3) does not apply; (e)  prescribing anything the Minister is permitted or required by this Act to prescribe; (f)  prescribing buildings, structures or portions of buildings or structures for the purposes of subsection 19.0.1 (1) and prescribing their assessed value or the manner of determining their assessed value for the purposes of that subsection; (g)  Repealed: 2018, c. 8, Sched. 1, s. 2 (3). (h)  prescribing a day as of which land is to be valued for a taxation year for the purposes of subsection 19.2 (5); (i)  prescribing a day for the purposes of subsection 31 (1.1). R.S.O. 1990, c. A.31, s. 2 (2); 1994, c. 36, s. 1; 1997, c. 5, s. 2 (2, 3); 1997, c. 29, s. 2; 1997, c. 43, Sched. G, s. 18 (4); 2000, c. 25, s. 1 (1); 2001, c. 23, s. 1 (1); 2002, c. 17, Sched. F, Table; 2002, c. 22, s. 1 (1-3); 2004, c. 7, s. 1 (1); 2004, c. 31, Sched. 3, s. 1; 2005, c. 28, Sched. A, s. 1; 2006, c. 32, Sched. C, s. 2 (2); 2006, c. 33, Sched. A, s. 3; 2008, c. 19, Sched. A, s. 1; 2009, c. 18, Sched. 1, s. 1; 2015, c. 38, Sched. 1, s. 1 (1); 2016, c. 15, s. 72 (1); 2018, c. 8, Sched. 1, s. 2 (1-3); 2020, c. 36, Sched. 3, s. 2 (1). (2.0.1) Repealed: 2020, c. 36, Sched. 3, s. 2 (2). Same (2.1) A regulation made under clause (2) (f) may be general or specific in its application and may apply differently to different buildings, structures or properties or  to different portions of buildings, structures or properties. 2001, c. 23, s. 1 (2). Retroactivity (3) A regulation made under this Act is, if it so provides, effective with reference to a period before it was filed. R.S.O. 1990, c. A.31, s. 2 (3). Regulations prescribing classes, subclasses (3.1) A regulation prescribing classes or subclasses of real property may, (a)  provide that classes or subclasses apply in all municipalities or in specified municipalities or portions of municipalities; (b)  set out different requirements for land to be included in a class or subclass based on the municipality, or portion of the municipality, in which the land is located; (c)  allow a municipality, other than a lower-tier municipality, to, by by-law, opt to have the class or subclass apply or cease to apply in the municipality or some portion of it; and (d)  allow for a municipality, other than a lower-tier municipality, to, by by-law, (i)  establish all of the requirements for land to be included in a class or subclass in the municipality or some portion of it, (ii)  establish requirements, in addition to those set out in the regulation, for land to be included in a class or subclass in the municipality or some portion of it, or (iii)  provide that any requirement set out in the regulation does not apply for land to be included in a class or subclass in the municipality or some portion of it. 2017, c. 8, Sched. 2, s. 2 (1); 2018, c. 8, Sched. 1, s. 2 (4); 2020, c. 36, Sched. 3, s. 2 (3). Same (3.2) A by-law under clause (3.1) (d) may specify that individual properties, or portions thereof, are eligible or ineligible to be included in the class or subclass. 2020, c. 36, Sched. 3, s. 2 (4). (3.3) Repealed: 2008, c. 7, Sched. A, s. 2 (2). (3.3.1) Repealed: 2009, c. 33, Sched. 21, s. 1. Municipal by-law (3.4) If a municipality passes a by-law described in clause (3.1) (c) or (d), the municipality shall give the Minister a copy of it within 14 days after it is passed. 2017, c. 8, Sched. 2, s. 2 (2). Administration of oaths (4) An employee of the assessment corporation who is authorized by the corporation to do so may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of, or incidental to, the administration of this Act.  When doing so, the employee has all the powers of a commissioner for taking affidavits. 1997, c. 43, Sched. G, s. 18 (5). Regulations re: airport authorities (5) The Minister may make regulations for the purposes of subparagraph 24 iii of subsection 3 (1), (a)  specifying a methodology for determining payments in lieu of taxes to be paid by an authority that operates an airport to the municipality in which it is located for 2001 and subsequent years; (b)  requiring the authority that operates an airport to provide the information specified in the regulation to the specified persons within the time specified; (c)  specifying the time or times that the payment in lieu of taxes must be paid to the municipality. 2000, c. 25, Sched. 1,  s. 1 (3); 2015, c. 38, Sched. 1, s. 1 (2). General or specific (6) A regulation made under subsection (5) may be general or specific in its application and may apply to different authorities differently. 2000, c. 25, s. 1 (3); 2015, c. 38, Sched. 1, s. 1 (3). (7) Repealed: 2018, c. 8, Sched. 1, s. 2 (5). Minister can approve forms (8) The Minister may approve forms for any purpose under this Act. 1997, c. 5, s. 2 (5). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 2 (1, 2, 4, 5) - 01/12/1997; 1997, c. 29, s. 2 (1-3) - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (4, 5) - 31/12/1998; 1998, c. 3, s. 1 - 11/06/1998; 1998, c. 33, s. 1 (1-4) - 18/12/1998 2000, c. 25, s. 1 (1-3) - 04/12/2000 2001, c. 23, s. 1 (1-3) - 05/12/2001 2002, c. 17, Sched. F, Table - 01/01/2003; 2002, c. 22, s. 1 (1, 2) - 01/01/2003; 2002, c. 22, s. 1 (3, 4) - 01/01/2000 2004, c. 7, s. 1 (1, 2) - 17/06/2004; 2004, c. 31, Sched. 3, s. 1 (1, 2) - 16/12/2004 2005, c. 28, Sched. A, s. 1 - 12/12/2005 2006, c. 21, Sched. F, s. 136 (1) - 25/07/2007; 2006, c. 32, Sched. C, s. 2 (2) - 01/01/2007; 2006, c. 33, Sched. A, s. 3 - 20/12/2006 2008, c. 7, Sched. A, s. 2 (1-3) - 14/05/2008; 2008, c. 19, Sched. A, s. 1 - 27/11/2008 2009, c. 18, Sched. 1, s. 1 - 05/06/2009; 2009, c. 33, Sched. 21, s. 1 - 25/01/2010 2015, c. 38, Sched. 1, s. 1 - 10/12/2015 2016, c. 15, s. 72 (1)
- 09/06/2016 2017, c. 8, Sched. 2, s. 2 (1, 2) - 17/05/2017 2018, c. 8, Sched. 1, s. 2 (1-5) - 08/05/2018 2020, c. 36, Sched. 3, s. 2 (1-4) - 08/12/2020 2.1 Repealed:  1997, c. 5, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 3 - 01/12/1997