Consolidation of parcels, par. 1 of subs. 447.68 (2) of the Act
18. (1) This section applies to determine, for the purposes of paragraph 1 of subsection 447.68 (2) of the Act, the amount of taxes for 2001 if two or more parcels of land that were included on the assessment roll for taxation in 2001 are consolidated into one consolidated parcel on the assessment roll for 2002. O. Reg. 419/02, s. 1. (2) The amount of the taxes for 2001 for the consolidated parcel is the sum of the taxes for municipal and school purposes levied on the separate parcels for 2001 if the property class in which each separate parcel was included for 2001 and the property class in which the consolidated parcel is included for 2002 are the same. O. Reg. 419/02, s. 1. (3) Subject to subsection (4), if two or more separate parcels were included in different property classes in 2001 to which Part XXII.3 of the Act applied and portions of the consolidated parcel are in the same property classes in 2002 as the separate parcels, the amount of taxes for 2001 for the portion of the consolidated parcel that is in the same property class for 2002 as the corresponding separate parcel in 2001 is the amount of taxes for municipal and school purposes levied for 2001 on the separate parcel. O. Reg. 419/02, s. 1. (4) If any of the separate parcels was included in the subclass for vacant land for 2001 and the corresponding portion of the consolidated parcel is included for 2002 in the subclass for excess land, (a) the amount of the taxes for 2001 for the portion of the consolidated parcel that is included in the subclass for excess land is the amount of the taxes for municipal and school purposes that was levied on the separate parcel included in the subclass for vacant land for 2001; and (b) the amount of the taxes for 2001 for each portion of the consolidated parcel that is not included in the subclass for excess land is the amount of the taxes for municipal and school purposes that was levied for 2001 on the corresponding separate parcel if it was included in the same property class in 2001 as the portion of the consolidated parcel. O. Reg. 419/02, s. 1. (5) If two or more of the separate parcels were included in the same property class to which Part XXII.3 of the Act applied in 2001 but only a portion of the consolidated parcel is included in that property class in 2002, the amount of the taxes for 2001 for that portion of the consolidated parcel is the amount determined by multiplying together the following amounts: 1. The average level of taxation of the separate parcels for 2001. 2. The tax rate levied by the municipality for 2001 on property in the same property class as that portion of the consolidated parcel. 3. The assessment of that portion of the consolidated parcel on the 2002 assessment roll. O. Reg. 419/02, s. 1. (6) If two or more of the separate parcels were included in different property classes to which Part XXII.3 of the Act applied in 2001 and the consolidated parcel is included in the same property class for 2002 as one of those separate parcels, the amount of the taxes for municipal and school purposes for the consolidated parcel for 2001 is the amount determined in the following manner: 1. Determine, i. the level of taxation for 2001 of the separate parcel that was included in the same property class in 2001 as the consolidated parcel, if only one separate parcel was in the same property class for 2001 as the consolidated parcel, or ii. the average level of taxation for 2001 of the separate parcels that were included in the same property class in 2001 as the consolidated parcel, if more than one separate parcel was in the same property class for 2001 as the consolidated parcel. 2. Determine the sum of the assessments for 2001 of all of the separate parcels that were in different property classes for 2001 than the consolidated parcel. 3. Determine the tax rate levied by the municipality for 2001 on property in the same property class as the consolidated parcel. 4. Multiply the sum of the assessments determined under paragraph 2 by the tax rate referred to in paragraph 3. 5. Multiply the product determined under paragraph 4 by the lesser of, i. 1.00, and ii. the level of taxation or average level of taxation for 2001 determined under paragraph 1. 6. Add the product determined under paragraph 5 to the taxes determined under section 447.65, 447.67 or 447.70 of the Act for 2001, as the case may be, for all of the separate parcels that were included in the same property class in 2001 as the consolidated parcel. O. Reg. 419/02, s. 1. (7) The amount of the taxes for municipal and school purposes of the consolidated parcel for 2001 is the amount determined under subsection (8) if, (a) two or more of the separate parcels that were consolidated for 2002 were included in different property classes for 2001; (b) not all of the separate parcels that were consolidated were included in property classes that were subject to Part XXII.3 of the Act for 2001; (c) the consolidated parcel is included in a single property class that is subject to Part XXII.3 of the Act for 2002; and (d) the property class in which the consolidated parcel is included for 2002 is the same as the property class in which one of the separate parcels was included. O. Reg. 419/02, s. 1. (8) For the purposes of subsection (7), the amount is determined as follows: 1. Determine, i. the level of taxation for 2001 of the separate parcel that was included in the same property class in 2001 as the consolidated parcel, if only one separate parcel was in the same property class for 2001 as the consolidated parcel, or ii. the average level of taxation for 2001 of the separate parcels that were included in the same property class in 2001 as the consolidated parcel, if more than one separate parcel was in the same property class for 2001 as the consolidated parcel. 2. Determine the sum of the assessments for 2001 of all separate parcels that were included in property classes that were not subject to Part XXII.3 of the Act. 3. Determine the tax rate levied by the municipality for 2001 on property in the same property class as the consolidated parcel. 4. Multiply the sum of the assessments determined under paragraph 2 by the tax rate referred to in paragraph 3. 5. Multiply the product determined under paragraph 4 by the lesser of, i. 1.00, and ii. the level of taxation or average level of taxation for 2001 determined under paragraph 1. 6. Add the product determined in paragraph 5 to the taxes determined under section 447.65, 447.67 or 447.70 of the Act for 2001, as the case may be, for all of the separate parcels that were in the same property class in 2001 as the consolidated parcel. O. Reg. 419/02, s. 1.