jswizzle3737/ontario_laws_and_regs huggingface dataset:
46 (1) Subject to subsection (1.1), any of the following persons may apply to the Superior Court of Justice for the determination of any matter relating to an assessment: 1.  Any person against whom the land is assessed. 2.  The assessment corporation. 3.  The municipality in which the land is located or, if the land is located in non-municipal territory, the Minister.  2006, c. 33, Sched. A, s. 36 (1). Exception (1.1) No application to court may be made for the determination of a matter that could be the subject of an appeal under subsection 40 (1) or for a determination that lands are conservation lands for the purposes of paragraph 25 of subsection 3 (1).  2006, c. 33, Sched. A, s. 36 (1); 2008, c. 7, Sched. A, s. 15. Service of notice (2) The persons to be served with notice of the application are the persons against whom the land is assessed, the assessment corporation and the clerk of the municipality in which the land is located or, if the land is located in non-municipal territory, the Minister.  2006, c. 33, Sched. A, s. 36 (1). (3) Repealed:  1997, c. 5, s. 31 (2). Appeal to Divisional Court (4) An appeal lies to the Divisional Court from the judgment of the Superior Court of Justice.  R.S.O. 1990, c. A.31, s. 46 (4); 2001, c. 23, s. 3 (2). Effect of appeal (5) An appeal shall not delay the final revision of the assessment roll.  2006, c. 33, Sched. A, s. 36 (2). Alteration of roll after appeal (5.1) When the appeal is finally determined, the clerk of the municipality or the Minister, as the case may be, shall alter the assessment roll, if necessary, to reflect the final determination of the application under this section.  2006, c. 33, Sched. A, s. 36 (2). Judgment of court binding on Assessment Review Board (6) Despite the fact that a question of the assessment of any person is pending before the Assessment Review Board, the judgment of the Superior Court of Justice or the Divisional Court shall be given effect to and is binding upon the Board.  1997, c. 5, s. 31 (3); 2001, c. 23, s. 3 (4). Limitation on court’s order (7) No order of a court on an application under this section shall alter an assessment or classification so as to alter taxes for a taxation year before the year in which the application was made.  1997, c. 5, s. 31 (4). Omitted or supplementary assessments (8) Despite subsection (7), an order of the court on an application under this section in respect of an assessment under section 33 or 34 shall apply in respect of all taxes levied pursuant to the assessment if the application is made in the year in which the assessment is made or in the immediately following year.  2000, c. 25, s. 11. Application (9) Subsection (8) applies to an order of the court made on or after that subsection came into force.  2000, c. 25, s. 11. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 31 (1-4) - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (31, 32) - 31/12/1998 2000, c. 25, s. 11 - 04/12/2000 2001, c. 23, s. 3 (1-4) - 05/12/2001 2006, c. 33, Sched. A, s. 36 (1, 2) - 01/01/2008 2008, c. 7, Sched. A, s. 15 - 14/05/2008
47 If, under this Act, the time for doing an act expires on a holiday, as defined in the Rules of Civil Procedure prescribed under the Courts of Justice Act, the act may be done on the next day that is not a holiday.  2000, c. 25, s. 12. Section Amendments with date in force (d/m/y) 2000, c. 25, s. 12 - 04/12/2000
48 (1) If the Superior Court of Justice declares any part of an assessment of land to be invalid or in error, the whole assessment is not thereby invalidated and the court may direct that the assessment roll be altered to reflect its decision.  2006, c. 33, Sched. A, s. 37. Same (2) If the land is located in a municipality, the clerk of the municipality shall alter the assessment roll for the municipality to reflect the court’s decision, if the decision is not appealed, and shall indicate on the roll that the alteration has been made.  2006, c. 33, Sched. A, s. 37. Same (3) If the land is located in non-municipal territory, the Minister shall alter the assessment roll for the territory to reflect the court’s decision, if the decision is not appealed.  2006, c. 33, Sched. A, s. 37. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 4 - 05/12/2001 2006, c. 33, Sched. A, s. 37 - 01/01/2008
49 No matter that could have been raised by way of appeal to the Assessment Review Board or in a proceeding with respect to an assessment in a court within the times limited for bringing the appeal or proceeding under this Act shall be raised by way of defence in any proceeding brought by or on behalf of a municipality or, in the case of land in non-municipal territory, by the Minister.  2008, c. 7, Sched. A, s. 16. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 38 - 01/01/2008 2008, c. 7, Sched. A, s. 16 - 14/05/2008
50 (1) The Minister may delegate to a public servant employed under Part III of the Public Service of Ontario Act, 2006 any of the Minister’s powers or duties under this Act relating to land in non-municipal territory, other than the power to make a regulation under this Act.  2006, c. 33, Sched. A, s. 39; 2006, c. 35, Sched. C, s. 135 (3). Same (2) The delegation must be made in writing and is subject to such limitations, conditions and requirements as are set out in it.  2006, c. 33, Sched. A, s. 39. Subdelegation (3) In a delegation, the Minister may authorize a person to whom a power or duty is delegated to delegate the power or duty to others, subject to such limitations, conditions and requirements as the person may impose.  2006, c. 33, Sched. A, s. 39. Presumption (4) A person who purports to exercise a delegated power or perform a delegated duty shall be presumed conclusively to act in accordance with the delegation.  2006, c. 33, Sched. A, s. 39. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 33 - 01/12/1997 2006, c. 33, Sched. A, s. 39 - 01/01/2008; 2006, c. 35, Sched. C, s. 135 (3) - 01/01/2008 51 Repealed:  1997, c. 5, s. 34. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 34 - 01/01/1997 52 Repealed:  1997, c. 5, s. 35. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 35 - 01/12/1997
53 (1) A person employed by the assessment corporation, a municipality or a school board is guilty of an offence and on conviction is liable to a fine of not more than $2,000, or to imprisonment for a term of not more than six months, or to both if, (a)  in the course of the person’s duties, he or she acquires or has access to information collected under this Act or to information collected pursuant to an assessment appeal or a proceeding in court involving an assessment matter; (b)  the information is, (i)  proprietary information of a commercial nature prescribed by the Minister relating to an individual property, or (ii)  actual income and expense information on an individual property; and (c)  the person wilfully discloses the information or permits it to be disclosed to any person who is not entitled in the course of their duties to acquire or have access to the information. 2016, c. 37, Sched. 2, s. 2. Exception (2) This section does not prevent disclosure of that information, (a)  to the assessment corporation or any authorized employee of the corporation; or (b)  by any person being examined as a witness in an assessment appeal or in a proceeding in court involving an assessment matter.  1996, c. 4, s. 43; 1997, c. 43, Sched. G, s. 18 (34). Information (3) Subject to subsection (1), the assessment corporation shall make available to the following entities the information sufficient to meet their planning requirements: 1.  Every municipality. 2.  Every school board. 3.  Every board of a local roads area established under the Local Roads Boards Act. 4.  Every local services board established under the Northern Services Boards Act. 2015, c. 20, Sched. 2, s. 1 (2). Purpose (4) The information provided under subsection (3) shall not be used by the entities set out in that subsection for any other purpose.  1996, c. 4, s. 43; 2015, c. 20, Sched. 2, s. 1 (3). Information for tenants (4.1) Upon request, a tenant is entitled to receive the information maintained by the assessment corporation in respect of a property, or the portion of a property, leased by the tenant and to receive any other information about the property; the tenant is not entitled to receive the information referred to in subsection (1).  1997, c. 43, Sched. G, s. 18 (35). Disclosure (5) Subject to subsection (1) and to any requirement of the Assessment Review Board concerning the disclosure of evidence, the assessment corporation may disclose any information acquired by it and may do so on such terms as it determines.  1997, c. 43, Sched. G, s. 18 (36). Section Amendments with date in force (d/m/y) 1996, c. 4, s. 43 - 22/05/1996; 1997, c. 43, Sched. G, s. 18 (33-36) - 31/12/1998 2000, c. 25, s. 13 - 04/12/2000 2015, c. 20, Sched. 2, s. 1 (1-3) - 04/06/2015 2016, c. 37, Sched. 2, s. 2 - 08/12/2016
54 In addition to the penalties and punishments provided for by this Act for a contravention of the provisions thereof, the person guilty of the contravention is liable to every person who is thereby injured for the damages sustained by the person by reason of the contravention.  R.S.O. 1990, c. A.31, s. 54.
55 This Act does not affect the terms of any agreement made with a municipal corporation, or any by-law heretofore or hereafter passed by a municipal council under any other Act for fixing the assessment of any property, or for commuting or otherwise relating to municipal taxation, but whenever in any Act of the Legislature or by any proclamation of the Lieutenant Governor in Council or by any valid by-law of a municipality heretofore passed or by any valid agreement heretofore entered into the assessment of the real and personal property of any person in a municipality is fixed at a certain amount for a period of years, unexpired at the time of the coming into force of this Act, or the taxes payable annually by any person in respect of the real and personal property are fixed at a stated amount during any such period, or the real and personal property of any person or any part thereof is exempt from municipal taxation in whole or in part for any such period, the fixed assessment or commutation of taxes or exemption shall be deemed to include any other assessment and any taxes thereon in respect of the property or business mentioned in such Act, proclamation, by-law or agreement to which the person or the property of the person would otherwise be liable under this Act.  R.S.O. 1990, c. A.31, s. 55; 1997, c. 5, s. 37. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 37 - 01/12/1997
56 Where the municipal offices in a municipality are closed on Saturday and the time limited for any proceeding or for the doing of any things in the municipal offices under this Act expires or falls upon a Saturday, the time so limited shall extend to and the thing may be done on the day next following that is not a holiday.  R.S.O. 1990, c. A.31, s. 56.
57 (1) Where in any general or special Act, except the Drainage Act, reference is made to a court of revision, the reference shall be deemed to be a reference to the Assessment Review Board established under this Act.  R.S.O. 1990, c. A.31, s. 57 (1); 2002, c. 17, Sched. F, Table. Provisions authorizing courts of revision in other Acts repealed (2) Despite any general or special Act, any provision in any Act, except the Drainage Act, as to the constitution of a court of revision is repealed.  R.S.O. 1990, c. A.31, s. 57 (2); 2002, c. 17, Sched. F, Table. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003 Transitional Matters
58 (1) Despite subsection 3 (1), land in non-municipal territory is not liable to assessment under this Act before 2007 and is not liable to taxation based on assessment under this Act before 2009.  2006, c. 33, Sched. A, s. 40. Same (2) Sections 31, 32, 33, 34, 35, 36, 39.1, 40 and 40.1 do not apply before 2008 in respect of land located in non-municipal territory.  2006, c. 33, Sched. A, s. 40. Regulations (3) The Minister may make regulations providing for transitional matters which, in the opinion of the Minister, are necessary or desirable to deal with problems or issues arising under this Act as a result of the repeal of the Provincial Land Tax Act and the enactment of the Provincial Land Tax Act, 2006.  2006, c. 33, Sched. A, s. 40. Conflicts (4) If there is a conflict between a regulation providing for a transitional matter under this section and a provision of this Act or another regulation made under this Act, the regulation made under this section prevails.  2006, c. 33, Sched. A, s. 40. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 2006, c. 33, Sched. A, s. 40 - 20/12/2006 59 Repealed:  1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 60 Repealed:  1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 61 Repealed:  1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 62 Repealed:  1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 63 Repealed:  1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 Schedule
 Repealed:  1997, c. 5, s. 39. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 39 - 01/12/1997 Form 
Repealed:  1997,
c. 43, Sched. G, s. 18 (37). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. G, s. 18 (37) - 31/12/1998 ______________  Français