PART X TAX COLLECTION
356.
356 (1) Upon application by the treasurer of a local municipality or to the treasurer by an owner of land, the local municipality may,  (a)  divide, for the purposes of this section, land which is assessed in one block into two or more parcels if each parcel is one that can be legally conveyed under the Planning Act; (b)  apportion the unpaid taxes on the land among the parcels, (i)  in proportion to their relative value at the time the assessment roll for the year in which the application is made was returned, or (ii)  if council is of the opinion that an apportionment under subclause (i) is not appropriate due to special circumstances, any other manner; and (c)  direct what proportion of any part payment of taxes on the land is to be applied to each of the parcels.  2001, c. 25, s. 356 (1); 2006, c. 19, Sched. O, s. 3 (8). Statement (2) Upon the request of the local municipality, the assessment corporation shall provide a statement of the relative value of the parcels and the statement is conclusive.  2001, c. 25, s. 356 (2). (3) Repealed:  2006, c. 19, Sched. O, s. 3 (9). Meeting (4) On or before September 30 of the year following the year in which the application is made, council shall, (a)  hold a meeting at which the applicants and owners of any part of the land may make representations to council; (b)  notify the applicants and owners of the meeting by mail sent at least 14 days before the meeting; and (c)  make its decision.  2001, c. 25, s. 356 (4). Notice (5) Within 14 days after making its decision, council shall notify the applicants and owners of the decision and specify the last day for appealing the decision.  2001, c. 25, s. 356 (5). Appeal (6) Within 35 days after council makes its decision, an applicant or owner may appeal the decision of council under clause (1) (b) to the Assessment Review Board by filing a notice of appeal with the registrar of the board.  2001, c. 25, s. 356 (6). Decision (7) The Assessment Review Board shall, after giving notice to the appellants, the owners and the treasurer of the local municipality, hear the appeal and may make any decision council could have made under clause (1) (b).  2001, c. 25, s. 356 (7). Delegation of power (8) A local municipality may pass a by-law authorizing the Assessment Review Board to exercise the powers and functions of the council under clause (1) (b) and subsection (4) with respect to applications made under subsection (1) and subsections (5), (6) and (7) do not apply to these applications.  2001, c. 25, s. 356 (8). Copy to be provided (9) The council shall forward to the registrar of the Assessment Review Board and to the assessment corporation a certified copy of any by-law passed under subsection (8) and a copy of every application received to which the by-law applies.  2001, c. 25, s. 356 (9). Decision final (10) A decision of the Assessment Review Board is final and a decision of the council under clauses (1) (a) and (c) is final.  2001, c. 25, s. 356 (10). Notice of decision (11) A council and the Assessment Review Board shall forward a copy of their decisions under this section to the treasurer of the local municipality and to the assessment corporation.  2001, c. 25, s. 356 (11). Adjustment of tax roll (12) Immediately after a decision of council or the Assessment Review Board, the treasurer of the local municipality shall adjust the tax roll to reflect any division into parcels and apportionment of taxes on the land among the parcels made by the decision.  2006, c. 32, Sched. A, s. 145. Effect (13) Once the tax roll is adjusted, the taxes shall be deemed to have been always levied in accordance with the adjusted tax roll.  2001, c. 25, s. 356 (13). Section Amendments with date in force (d/m/y) 2006, c. 19, Sched. O, s. 3 (8, 9) - 22/06/2006; 2006, c. 32, Sched. A, s. 145 - 01/01/2007