hordruma/ontario_laws_and_regs huggingface dataset:
1. (1) Despite any provision of the Education Act, the Municipal Act or the Provincial Land Tax Act, a municipality or board that is required to levy rates in territory without municipal organization for the 1998 taxation year for school purposes, for the purposes of subsection 255 (1) of the Education Act or for the purposes of section 21.1 of the Provincial Land Tax Act, may meet the requirement by levying the rates at any time before January 1, 2003. O. Reg. 714/98, s. 1 (1); O. Reg. 141/03, s. 2 (1). (2) For the purposes of a levy for the 1998 taxation year carried out in 1999, 2000, 2001 or 2002, the board or municipality shall levy the rates on real property that is taxable for school purposes as shown on the assessment roll returned for taxation in 1998. O. Reg. 714/98, s. 1 (2); O. Reg. 141/03, s. 2 (2). (3) Revoked: O. Reg. 141/03, s. 2 (3). (4) Subsection (5) applies if a board or municipality levies rates for the 1998 taxation year in 1999, 2000, 2001 or 2002 and passes a by-law under subsection 399 (5) of the Municipal Act before levying those rates. O. Reg. 141/03, s. 2 (4). (5) The by-law applies to payments on account of taxes for the 1998 taxation year that are received in 1999, 2000, 2001 or 2002. O. Reg. 714/98, s. 1 (5); O. Reg. 141/03, s. 2 (5). Français