hordruma/ontario_laws_and_regs huggingface dataset:
PART XI TRADITIONAL MUNICIPAL TAXES
Further prescribed subclass tax reductions
278.1 (1) Subject to subsection (2), the tax rate that would be levied for municipal purposes for a subclass prescribed under subsection 8 (1.1) of the Assessment Act because of the class to which the subclass belongs shall be reduced by either,  (a) the percentage prescribed by, or determined in accordance with, the regulations; or (b) if the regulations prescribe a range of percentages, and the City passes a by-law providing for the application in the City of a percentage within the range, the percentage set out in the by-law. 2017, c. 8, Sched. 4, s. 7. Same (2) The City may, if authorized by the regulations, pass a by-law providing that subsection (1) does not apply to a specified tax rate for a subclass. 2017, c. 8, Sched. 4, s. 7. Regulations (3) The Minister of Finance may make regulations, (a) prescribing percentages, ranges of percentages or the manner of determining percentages or ranges for the purposes of subsection (1); and (b) authorizing the City to pass a by-law referred to in subsection (2). 2017, c. 8, Sched. 4, s. 7. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 4, s. 7 - 17/05/2017
PART XI TRADITIONAL MUNICIPAL TAXES
Graduated tax rates
279 (1) The City may, by by-law passed in the year to which it relates, (a) establish two or three bands of assessment of property for the purposes of facilitating graduated tax rates for any one or more of the classes prescribed under clause (4) (0.a) or included in the commercial classes or the industrial classes; and (b) set the ratios that the tax rates for each band must bear to each other.  2006, c. 11, Sched. A, s. 279 (1); 2009, c. 33, Sched. 21, s. 4 (18); 2016, c. 37, Sched. 3, s. 2 (1). Restrictions on bands (2) The bands for each property class are subject to the following: 1. The lowest band must be the portion of the assessment of a property that is less than or equal to an amount set out in the by-law. 2. The highest band must be the portion of the assessment of a property that is greater than an amount set out in the by-law. 3. If there is a third band, it must cover the portion of the assessment between the lowest and highest bands. 4. The bands must be established so that they cover all of the assessment of a property and do not overlap. 5. The bands must be the same for all properties in the property class.  2006, c. 11, Sched. A, s. 279 (2). Setting of rates for bands (3) Instead of setting a single tax rate under section 277 for a property class for which bands are established, the City shall set a separate tax rate for each band in accordance with the ratios set under clause (1) (b).  2006, c. 11, Sched. A, s. 279 (3). Regulations (4) The Minister of Finance may make regulations, (0.a) prescribing classes of real property for the purposes of clause (1) (a), other than the residential property class, the multi-residential property class, the farm property class, the pipe line property class or the managed forests property class; (a) governing the ratios set under clause (1) (b); (b) governing the setting of tax rates in accordance with the ratios set under clause (1) (b); (c) varying the application of subsection (5) with respect to a unit or proposed unit within the meaning of the Condominium Act, 1998.  2006, c. 11, Sched. A, s. 279 (4); 2016, c. 37, Sched. 3, s. 2 (2). Determination of taxes (5) The taxes for municipal purposes on a property shall be determined by applying the tax rate for each band to the portion of the assessment of the property within that band.  2006, c. 11, Sched. A, s. 279 (5). (6) Repealed:  2009, c. 33, Sched. 21, s. 4 (19). Definitions (7) In this section, “commercial classes” has the meaning given to that expression by subsection 275 (1); (“catégories commerciales”) “industrial classes” has the meaning given to that expression by subsection 275 (1). (“catégories industrielles”)  2006, c. 11, Sched. A, s. 279 (7). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 4 (18, 19) - 25/01/2010 2016, c. 37, Sched. 3, s. 2 (1, 2) - 08/12/2016
PART XI TRADITIONAL MUNICIPAL TAXES
Taxation of certain railway, power utility lands
280 (1) The City shall impose taxes, in accordance with the regulations, on the following land: 1. The roadway or right-of-way of a railway company, other than the structures, substructures and superstructures, rails, ties, poles and other property on the roadway or right-of-way, not including land leased by the railway company to another person for rent or other valuable consideration. 2. Land owned by a power utility prescribed by the Minister of Finance, other than a public utility defined in subsection 27 (1) of the Assessment Act, and used as a transmission or distribution corridor, not including land leased by the power utility to another person for rent or other valuable consideration.  2006, c. 11, Sched. A, s. 280 (1). Regulations (2) The Minister of Finance may make regulations, (a) prescribing the rate of tax to be imposed by the City on the land described in subsection (1); (b) prescribing the rate of tax to be imposed by the City on certain land described in subsection (1) instead of the rate of tax prescribed under clause (a); (c) prescribing power utilities for the purposes of paragraph 2 of subsection (1).  2006, c. 11, Sched. A, s. 280 (2). Scope (3) A regulation under subsection (2) may provide for land described in paragraph 1 of subsection (1) to be taxed differently from land described in paragraph 2 of subsection (1).  2006, c. 11, Sched. A, s. 280 (3). Tax roll (4) The city treasurer shall, for land described in subsection (1), enter on the tax roll the number of acres or other measure showing the extent of the land and the amounts of the taxes under this section.  2006, c. 11, Sched. A, s. 280 (4). Retroactive (5) Regulations under this section are, if they so provide, effective with reference to periods before they are filed.  2006, c. 11, Sched. A, s. 280 (5).
PART XI TRADITIONAL MUNICIPAL TAXES
Payments in lieu of taxes, distribution
284 (1) The Minister of Finance may make regulations governing the distribution of payments in lieu of taxes received by the City.  2006, c. 11, Sched. A, s. 284 (1). Same (2) Regulations under this section may, (a) govern which school boards payments in lieu of taxes shall be distributed to; (b) govern how much shall be distributed to each school board; (c) govern when the distribution shall be made.  2006, c. 11, Sched. A, s. 284 (2). Different rules for different payments (3) Regulations under this section may treat different payments in lieu of taxes differently.  2006, c. 11, Sched. A, s. 284 (3). Variation of time of distribution (4) Regulations under clause (2) (c) may provide for the time the distribution shall be made to be varied by all or some of the school boards.  2006, c. 11, Sched. A, s. 284 (4). Amount to be distributed is a debt (5) An amount that the City is required to pay under this section is a debt of the City to the school board to which the amount is required to be paid.  2006, c. 11, Sched. A, s. 284 (5). Overpayments by City (6) If the City distributes more than is required under this section, the City shall notify the school board to which the overpayment was distributed of the amount of the overpayment and the school board shall promptly pay that amount to the City.  2006, c. 11, Sched. A, s. 284 (6). Default (7) If the City fails to make any payment, or portion of it, as required under this section, the City shall pay to the school board to which the amount is required to be paid, interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the school board to which the amount is required to be paid may by by-law determine, from the date payment is due until it is made.  2006, c. 11, Sched. A, s. 284 (7). Payments credited to general funds (8) The portion of payments in lieu of taxes received and not distributed by the City shall be credited to its general fund.  2006, c. 11, Sched. A, s. 284 (8). End of year statement (9) On or before December 31 in each year, the city treasurer shall give each school board to which the City is required to distribute payments in lieu of taxes a statement setting out sufficient information to enable a school board to which a statement is given to determine the amount that the City is required to distribute to the school board under this section.  2006, c. 11, Sched. A, s. 284 (9). Conflict (10) In the event of a conflict between a regulation made under this section and a provision of this or of any other Act or regulation, the regulation made under this section prevails.  2006, c. 11, Sched. A, s. 284 (10).
PART XI TRADITIONAL MUNICIPAL TAXES
Definition
286 (1) In this section, “non-profit hospital service corporation” means a corporation without share capital that provides laundry or food services to one or more public hospitals, as defined in the Public Hospitals Act.  2006, c. 11, Sched. A, s. 286 (1). Tax exemption (2) Real property occupied by a non-profit hospital service corporation and used chiefly by the corporation for providing laundry or food services, or both, is exempt from taxation for municipal and school purposes but, subject to subsection (3), is not exempt from a fee or charge under Part IX (Fees and Charges) in relation to sewage or water.  2006, c. 11, Sched. A, s. 286 (2). Exemption from sewer, water fees and charges (3) If the City imposes a fee or charge described in subsection (2), the City may by by-law exempt the property exempted from taxation for municipal and school purposes under subsection (2) from all or part of the fee or charge based on the amount of service received or the amount of benefit derived or derivable from the construction of the sewage works or water works.  2006, c. 11, Sched. A, s. 286 (3). Payment in lieu of taxes (4) In each year, if there is real property in the City exempt from taxation under subsection (2), the Minister of Municipal Affairs and Housing may pay the City an amount equal to the taxes for municipal purposes that would have been payable in respect of that real property in that year if the real property had been subject to municipal taxation.  2006, c. 11, Sched. A, s. 286 (4).
PART XII LIMITS ON TRADITIONAL MUNICIPAL TAXES
Interpretation
288 (1) In this Part, “commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if city council did not opt to have the optional property class apply, would be in the commercial property class; (“catégories commerciales”) “industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if city council did not opt to have the optional property class apply, would be in the industrial property class; (“catégories industrielles”) “optional property class” means a property class that city council may opt to have apply within the City under regulations made under the Assessment Act; (“catégorie de biens facultative”) “payment in lieu of taxes” and “property class” have the same meaning as in section 273. (“paiement tenant lieu d’impôts”, “catégorie de biens”)  2006, c. 11, Sched. A, s. 288 (1); 2006, c. 32, Sched. B, s. 59. Reference to property class (2) A reference to a specific property class, other than a reference to the commercial classes or industrial classes, is a reference to the property class prescribed under section 7 of the Assessment Act.  2006, c. 11, Sched. A, s. 288 (2). Portions of a property (3) If portions of a property are classified in different property classes on the assessment roll, each portion is deemed to be a separate property for the purposes of this Part.  2006, c. 11, Sched. A, s. 288 (3). (4) Repealed: 2016, c. 37, Sched. 3, s. 3. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 59 - 01/01/2007 2016, c. 37, Sched. 3, s. 3 - 08/12/2016
PART XII LIMITS ON TRADITIONAL MUNICIPAL TAXES
Recouping of landlord’s shortfall
296 (1) A landlord may require a tenant to pay an amount on account of taxes levied for municipal and school purposes that is more than the tenant would otherwise be required to pay under the tenant’s lease to the extent necessary for the landlord to recoup any shortfall, within the meaning of paragraph 3 of subsection 295 (6), in respect of other leased premises that form part of the property.  2006, c. 11, Sched. A, s. 296 (1). Same (2) Subsection 295 (7) applies, with necessary modifications, with respect to an amount a tenant is required to pay under subsection (1).  2006, c. 11, Sched. A, s. 296 (2). Application (3) This section applies with respect to a tenant only if, (a) section 295 does not apply with respect to the tenant; and (b) the tenant’s lease was entered into before June 11, 1998 if Part XXII.1 of the old Municipal Act applied to the property or before December 18, 1998 if Part XXII.2 of the old Municipal Act applied to the property and the tenant’s tenancy has been continuous since that date.  2006, c. 11, Sched. A, s. 296 (3).
PART XII LIMITS ON TRADITIONAL MUNICIPAL TAXES
Application for cancellation, etc.
297 (1) An application to the City treasurer for the cancellation, reduction or refund of taxes levied in the year in respect of which the application is made may be made by a person who was overcharged by reason of a gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error in the calculation of taxes under this Part.  2006, c. 11, Sched. A, s. 297 (1). Procedures (2) Section 323 applies to an application made under subsection (1).  2006, c. 11, Sched. A, s. 297 (2).
PART XII LIMITS ON TRADITIONAL MUNICIPAL TAXES
Adjustments
301 (1) If the City is required to make payments to a body under section 318, the City shall, (a) in the case of a deficiency of taxes for the body caused by the cancellation, reduction, refund or writing off of taxes, charge back to every such body its share of the deficiency in the same proportions as the bodies share in the revenues from taxes; (b) in the case of a surplus of taxes for the body caused by the application of this Part, credit every such body with its share of the surplus in the same proportions as the bodies share in the revenues from taxes.  2006, c. 11, Sched. A, s. 301 (1). Interpretation (2) For the purpose of this section, any deficiency or surplus shall be determined by reference to the taxes determined under this Part and not to the taxes that would have been imposed but for the application of this Part.  2006, c. 11, Sched. A, s. 301 (2).
PART XII LIMITS ON TRADITIONAL MUNICIPAL TAXES
Regulations
302 (1) The Minister of Finance may make regulations, (a) governing and clarifying the application of this Part; (b) prescribing anything that, under this Part, may or must be prescribed; (c) varying the application of this Part if, in the opinion of the Minister, it is necessary or desirable to do so in order to further the purposes of this Part, including varying the application of this Part in connection with a municipal restructuring or a general reassessment.  2006, c. 11, Sched. A, s. 302 (1). Regulations re: maximum taxes and tenant’s cap (1.1) The Minister of Finance may make regulations that provide for the determination of amounts to be added under paragraph 2 of subsection 291 (1) that are different from the amount set out under that paragraph, and for increases to the amount calculated under paragraph 1 of subsection 295 (5) that are different from the increase provided for in paragraph 2 of that subsection. 2015, c. 38, Sched. 2, s. 3. Same (1.2) A regulation under subsection (1.1) may, (a) provide for different amounts for a property for different years; or (b) set out the circumstances in which the regulation prevails over paragraph 2 of subsection 291 (1), paragraph 2 of subsection 295 (5) or over an option adopted in a by-law passed under section 292. (c)  Repealed: 2016, c. 37, Sched. 3, s. 7 (1). 2015, c. 38, Sched. 2, s. 3; 2016, c. 37, Sched. 3, s. 7 (1). Application of regulations under this Part (1.3) A regulation made under this Part may provide that a provision of the regulation or of this Part does not apply in the City unless the City passes a by-law to have it apply, subject to any prescribed conditions. 2016, c. 37, Sched. 3, s. 7 (2). Definitions (2) In this section, “general reassessment” has the same meaning as in section 273; (“réévaluation générale”) “municipal restructuring” means, (a) the amalgamation of the City and another municipality, (b) the alteration of the boundaries of the City, or (c) the dissolution of the City. (“restructuration municipale”)  2006, c. 11, Sched. A, s. 302 (2). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 2, s. 3 - 10/12/2015 2016, c. 37, Sched. 3, s. 7 (1, 2) - 08/12/2016 PART XII.1   OPTIONAL tax on vacant residential units
PART XII.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
Power to impose tax, vacant residential units
302.1 (1) In addition to taxes imposed under Part XI, the City may, by by-law passed in the year to which it relates, impose a tax in the City on the assessed value, as determined under the Assessment Act, of vacant units that are classified in the residential property class and that are taxable under that Act for municipal purposes. 2017, c. 8, Sched. 4, s. 8. Requirements for by-law (2) A by-law described in subsection (1) must satisfy the following criteria: 1. It must state the tax rate. 2. It must state the conditions of vacancy that, if met, make a unit subject to the tax. 2017, c. 8, Sched. 4, s. 8. Other contents of by-law (3) A by-law described in subsection (1) may provide for such matters as city council considers appropriate, including, (a) exemptions from the tax; (b) rebates of tax; (c) audit and inspection powers; and (d) except as otherwise provided for in the regulations, the establishment and use of dispute resolution mechanisms. 2017, c. 8, Sched. 4, s. 8. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 4, s. 8 - 01/01/2018
PART XII.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
Regulations re power to impose tax
302.2 (1) The Minister of Finance may make regulations prescribing such matters as the Minister considers necessary or desirable in relation to this Part, including, (a) prescribing conditions and limits with respect to the imposition of a tax under a by-law made under this Part; (b) prescribing persons and entities who are not subject to a tax imposed under this Part; (c) defining “vacant unit” for the purposes of this Part; (d) governing the collection of a tax imposed under this Part; (e) prescribing provisions of this Act that apply or do not apply for the purposes of this Part and providing for such modifications to those provisions as the Minister considers appropriate; (f) governing the manner for apportioning an assessment that is attributable to vacant units; (g) governing dispute resolution. 2017, c. 8, Sched. 4, s. 8. Same (2) On the recommendation of the Minister of Finance, the Lieutenant Governor in Council may make regulations defining any word or expression used in this Part. 2017, c. 8, Sched. 4, s. 8. Retroactive (3) A regulation under this section may be retroactive to a date not earlier than January 1 of the year in which the regulation is made. 2017, c. 8, Sched. 4, s. 8. Conflicts (4) In the event of a conflict between a regulation made under this section and a provision of any Act or regulation, the regulation made under this section prevails. 2017, c. 8, Sched. 4, s. 8. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 4, s. 8 - 01/01/2018
PART XII.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
Effect re part XI
302.3 This Part does not limit the authority of the City under Part XI (Traditional Municipal Taxes). 2017, c. 8, Sched. 4, s. 8. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 4, s. 8 - 01/01/2018 part xiii   COLLECTION of traditional municipal taxes
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Tax roll
305 (1) The city treasurer shall prepare a tax roll for each year based on the last returned assessment roll for the year.  2006, c. 11, Sched. A, s. 305 (1). Contents (2) The tax roll shall show for each separately assessed property in the City, (a) the assessment roll number of the property; (b) a description of the property sufficient to identify it; (c) the name of every person against whom land is assessed, including a tenant assessed under section 18 of the Assessment Act; (d) the assessed value of the property; (e) the total amount of taxes payable; (f) the amounts of taxes payable for, (i) the general local municipality levy, (ii) each special local municipality levy, (iii) each school board, (iv) all other purposes; and (g) if parts of the property are in two or more property classes, the matters set out in clauses (d), (e) and (f) for each part.  2006, c. 11, Sched. A, s. 305 (2). Certification (3) The treasurer shall certify the tax roll for a year in the manner determined by the treasurer.  2006, c. 11, Sched. A, s. 305 (3). Collection (4) The treasurer shall collect the taxes once the tax roll has been prepared.  2006, c. 11, Sched. A, s. 305 (4).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Adjustments to roll
306 (1) The treasurer shall adjust the tax roll for a year to reflect changes to the assessment roll for that year made under the Assessment Act after the tax roll is prepared.  2006, c. 11, Sched. A, s. 306 (1). Consequences of adjustments (2) Taxes for the year shall be collected in accordance with the adjusted tax roll as if the adjustments had formed part of the original tax roll and the City, (a) shall refund any overpayment to the owner of the land as shown on the tax roll on the date the adjustment is made; or (b) shall send another tax bill to raise the amount of any underpayment.  2006, c. 11, Sched. A, s. 306 (2); 2006, c. 32, Sched. B, s. 61. Same, refund to include credit (3) The City may credit all or part of the amount of a tax refund owing under clause (2) (a) to an outstanding tax liability of the owner. 2017, c. 10, Sched. 2, s. 34. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 61 - 01/01/2007 2017, c. 10, Sched. 2, s. 34 - 30/05/2017