PART VIII MUNICIPAL TAXATION
310.
310 (1) An upper-tier municipality may, by by-law passed before the last day of February of a year, delegate to each of its lower-tier municipalities the authority to pass a by-law establishing the tax ratios for the year within the lower-tier municipality for both lower-tier and upper-tier purposes.  2001, c. 25, s. 310 (1); 2017, c. 10, Sched. 1, s. 40. By-law must apportion upper-tier levies (2) A by-law under subsection (1) must set out the portion of the general upper-tier levy and any special upper-tier levy that will be raised in each lower-tier municipality or a method by which the portion can be determined.  2001, c. 25, s. 310 (2). Conflict (2.1) In the event of a conflict between a by-law under subsection (1) and this Act, other than this section, the by-law prevails.  2009, c. 33, Sched. 21, s. 6 (17). Lower-tiers must consent (3) A by-law under subsection (1) establishing tax ratios for a year is not in force unless, before the last day of February of the year, every lower-tier municipality that is part of the upper-tier municipality passes a resolution consenting to the by-law.  2001, c. 25, s. 310 (3); 2017, c. 10, Sched. 1, s. 40. Notice of by-law (3.1) An upper-tier municipality that passes a by-law for a year under subsection (1) shall give a copy of the by-law and a copy of the resolutions under subsection (3) consenting to the by-law to the Minister by March 15 of the year.  2009, c. 33, Sched. 21, s. 6 (18). Designation by regulation (4) A by-law under subsection (1) establishing tax ratios for a year does not come into force unless, as of April 1 of the year, a regulation is in force designating the upper-tier municipality for the purposes of this section.  2009, c. 33, Sched. 21, s. 6 (19). Limitation on amendment, revocation (5) A by-law under subsection (1) establishing tax ratios for a year may not be amended or repealed on or after the last day of February of the year.  2001, c. 25, s. 310 (5); 2017, c. 10, Sched. 1, s. 40. Delegated authority is exclusive (6) A lower-tier municipality that has been delegated authority to pass a by-law establishing the tax ratios for a year within the municipality has the exclusive authority to pass such a by-law for the year.  2001, c. 25, s. 310 (6). When tax ratios must be established (7) If a lower-tier municipality has been delegated the authority to pass a by-law establishing the tax ratios for a year, the lower-tier municipality shall pass a by-law to do so in the year.  2009, c. 33, Sched. 21, s. 6 (20). Application (8) Subsections 308 (8) to (10) and (19) to (22) apply with necessary modifications with respect to a by-law made under a delegation under subsection (1).  2001, c. 25, s. 310 (8). Single set of tax ratios (9) The tax ratios established by a municipality must be the same for both upper-tier and lower-tier purposes.  2001, c. 25, s. 310 (9). Regulations (10) The Minister may make regulations, (a)  designating an upper-tier municipality for the purposes of this section; (b)  prescribing conditions that must be satisfied before an upper-tier municipality may make a delegation under subsection (1); (c)  governing the requisitions or levies that may be made by an upper-tier municipality that has made a delegation under subsection (1) or that may be made by any other body; (d)  if, in the opinion of the Minister, it is necessary or desirable as a result of a delegation being made under subsection (1) or as a result of a delegation under subsection (1) not being made in the year following a year in which such a delegation was made, (i)  varying the application of this or any other Act, (ii)  prescribing provisions to operate in place of any part of this or any other Act, (iii)  prescribing provisions to operate in addition to this or any other Act.  2001, c. 25, s. 310 (10). Extension of time (11) The Minister of Finance may make regulations extending the time limit in subsections (1), (3), (4) and (5) and the regulations may be made even if the time limit has expired.  2001, c. 25, s. 310 (11); 2009, c. 33, Sched. 21, s. 6 (21). Retroactive (12) 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.  2001, c. 25, s. 310 (12). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 6 (17-21) - 25/01/2010 2017, c. 10, Sched. 1, s. 40 - 30/05/2017 Upper-tier levies