hordruma/ontario_laws_and_regs huggingface dataset:
City of Brockville
 23. (1) This section applies with respect to the City of Brockville for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if both of the following circumstances exist: 1. A rebate has been paid or credited under section 364 of the Act in respect of the building, structure or portion, as the case may be, in respect of both of the two preceding taxation years. 2. For the purposes of paragraph 4 of subsection 2 (2) of this Regulation, the building, structure or portion, as the case may be, was determined to be an eligible property for 100 per cent of the two preceding taxation years. O. Reg. 581/17, s. 4. (3) Subsection (2) does not apply to a building or structure or portion of a building for a taxation year if the building, structure or portion, as the case may be, (a) was occupied for a period of time during the taxation year; or (b) changed ownership during that taxation year or the two preceding taxation years. O. Reg. 581/17, s. 4. (4) If both of the conditions set out in subsection (5) are met, but subject to subsection (6), the prescribed rebate percentage for the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act for a building or structure or portion of a building for a taxation year is equal to half of the rebate percentage that would otherwise apply under those paragraphs. O. Reg. 581/17, s. 4. (5) The conditions mentioned in subsection (4) are the following: 1. A rebate has been paid or credited under section 364 of the Act in respect of the building, structure or portion, as the case may be, in respect of the preceding taxation year. 2. For the purposes of paragraph 4 of subsection 2 (2) of this Regulation, the building, structure or portion, as the case may be, was determined to be an eligible property for 100 per cent of the preceding taxation year. O. Reg. 581/17, s. 4. (6) Subsection (4) does not apply to a building or structure or portion of a building for a taxation year if the building, structure or portion, as the case may be, (a) was occupied for a period of time during the taxation year; or (b) changed ownership during that taxation year or the preceding taxation year. O. Reg. 581/17, s. 4.