jswizzle3737/ontario_laws_and_regs huggingface dataset:
4 (1) The land of a religious organization is exempted from taxation in the circumstances and to the extent described in this section if the land is owned by the organization and occupied and used solely for recreational purposes.  2006, c. 33, Sched. A, s. 5. Land in a municipality (2) The council of a municipality may pass by-laws exempting from taxation, other than school taxes and local improvement rates, land owned by the religious organizations named in the by-law on such conditions as may be set out in the by-laws.  2006, c. 33, Sched. A, s. 5. Land in non-municipal territory (3) The Minister may make regulations exempting from taxation, other than school taxes, land in non-municipal territory owned by the religious organizations named in the regulations on such conditions as may be set out in the regulations.  2006, c. 33, Sched. A, s. 5. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 5 - 20/12/2006
5 The council of a municipality that was a town, village or township on December 31, 2002 may by by-law provide that, if any part of a farm exempted under paragraph 19 of subsection 3 (1) ceases to be used for forestry purposes so as not to come within the purview of the paragraph, the assessment corporation shall so report to the clerk and that the clerk shall forthwith amend the tax roll by inserting therein, (a)  the rates or taxes with which the farm would have been chargeable for the preceding three years if the part of the farm had not been exempt; or (b)  the portion of the rates or taxes that the by-law may provide or the council may by resolution deem proper, and the rates or taxes or portion thereof are collectable in accordance with the amended roll.  R.S.O. 1990, c. A.31, s. 5; 2002, c. 17, Sched. F, Table; 2006, c. 33, Sched. A, s. 6. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 33, Sched. A, s. 6 - 20/12/2006
6 (1) The land owned by the Navy League of Canada is exempted from taxation in the circumstances and to the extent described in this section if the land is occupied and used solely for the purposes of carrying out the activities of the Ontario Division of the Navy League.  2006, c. 33, Sched. A, s. 7. Land in a municipality (2) The council of a municipality may pass by-laws exempting from taxation, other than school taxes and local improvement rates, land owned by the Navy League of Canada on such conditions as may be set out in the by-laws.  2006, c. 33, Sched. A, s. 7. Land in non-municipal territory (3) The Minister may make regulations exempting from taxation, other than school taxes, land in non-municipal territory owned by the Navy League of Canada on such conditions as may be set out in the regulations.  2006, c. 33, Sched. A, s. 7. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 7 - 20/12/2006
6.1 (1) Land that is used and occupied as a memorial home, clubhouse or athletic grounds by persons who served in the armed forces of His or Her Majesty or an ally of His or Her Majesty in any war is exempted from taxation in the circumstances and to the extent described in this section.  2006, c. 33, Sched. A, s. 7. Land in municipalities (2) The council of a local or upper-tier municipality, as the case may be, may pass by-laws exempting land described in subsection (1) from taxation for its purposes on such conditions as may be set out in the by-laws.  2007, c. 7, Sched. 1, s. 1 (1). Restriction (3) An exemption under subsection (2) must not exceed 10 years but may be renewed at any time during the last year of the exemption.  2006, c. 33, Sched. A, s. 7. Exception (4) An exemption under subsection (2) does not affect the obligation to pay fees or charges that have priority lien status.  2006, c. 33, Sched. A, s. 7. Land in non-municipal territory (5) The Minister may make regulations exempting from taxation, other than school taxes, land described in subsection (1) in non-municipal territory on such conditions as may be set out in the regulations.  2006, c. 33, Sched. A, s. 7. Transition (6) Despite the repeal of section 325 of the Municipal Act, 2001 on December 20, 2006, a by-law passed under that section that was in effect on December 19, 2006 is, on and after December 20, 2006, deemed to have been authorized by subsection (2).  2007, c. 7, Sched. 1, s. 1 (2). Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 7 - 20/12/2006 2007, c. 7, Sched. 1, s. 1 (1, 2) - 20/12/2006
7 (1) The Minister shall prescribe classes of real property for the purposes of this Act.  1997, c. 5, s. 5. Same (2) The classes prescribed by the Minister shall include, but are not restricted to, the following: 1.  The residential property class. 2.  The multi-residential property class. 3.  The commercial property class. 4.  The industrial property class. 5.  The pipe line property class. 6.  The farm property class. 7.  The managed forests property class.  1997, c. 5, s. 5; 1997, c. 29, s. 4; 2002, c. 22, s. 3. Discretion not affected (3) Nothing in subsection (2) restricts the discretion of the Minister to define what is included in a class.  1997, c. 5, s. 5. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 5 - 01/12/1997; 1997, c. 29, s. 4 - 01/12/1997 2002, c. 22, s. 3 (1, 2) - 01/01/2003
9 (1) Where an easement is appurtenant to any land, it shall be assessed in connection with and as part of the land at the added value it gives to the land as the dominant tenement, and the assessment of the land that, as the servient tenement, is subject to the easement shall be reduced accordingly.  R.S.O. 1990, c. A.31, s. 9 (1). Lanes used as right of way (2) Where land is laid out and used as a lane and is subject to rights of way that prevent any beneficial use of it by the owner, it shall not be assessed separately, but its value shall be apportioned among the various parcels to which the right of way is appurtenant and shall be included in the assessment of the parcels and in such cases the assessment corporation shall return the land so used as “Lane not assessed”.  R.S.O. 1990, c. A.31, s. 9 (2); 2006, c. 33, Sched. A, s. 9. Restrictive covenant (3) A restrictive covenant running with the land shall be deemed to be an easement within the meaning of this section.  R.S.O. 1990, c. A.31, s. 9 (3). Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 9 - 20/12/2006
10 (1) A person authorized by the assessment corporation, upon producing proper identification, shall at all reasonable times and upon reasonable request be given free access to all land and to all parts of every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to the land, for the purpose of making a proper assessment thereof.  R.S.O. 1990, c. A.31, s. 10 (1); 1997, c. 5, s. 6 (1); 2006, c. 33, Sched. A, s. 10. Information (2) Every adult person present on land when any person referred to in subsection (1) visits the land in the performance of his or her duties shall upon request give to the person all the information in his or her knowledge that will assist the person to make a proper assessment of the land and every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to the land and to obtain the information he or she requires with respect to any person whose name he or she is required to enter on the assessment roll or concerning whom he or she is required to obtain any information for the purpose of the enumeration required by section 15.  R.S.O. 1990, c. A.31, s. 10 (2); 1997, c. 5, s. 6 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 6 (1, 2) - 01/12/1997 2006, c. 33, Sched. A, s. 10 - 20/12/2006
11 (1) For any purpose relating to the assessment of land, the assessment corporation may, by letter sent by mail, served personally or delivered by courier, require a person who is or may be assessed in respect of the land to provide any information or produce any document relating to the assessment of land within such reasonable time as is set out in the letter.  1997, c. 5, s. 7; 2006, c. 33, Sched. A, s. 11 (1). Return of information (2) A person who receives a letter under subsection (1) shall, within the time set out in the letter, provide to the assessment corporation all the information required that is within the person’s knowledge and produce all the documents required that are within the person’s possession or control.  1997, c. 5, s. 7; 2006, c. 33, Sched. A, s. 11 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 7 - 01/12/1997 2006, c. 33, Sched. A, s. 11 (1, 2) - 20/12/2006
12 The assessment corporation is not bound by any statement delivered under section 10 or 11 nor does it excuse the assessment corporation from making due inquiry to ascertain the correctness of the statement and, despite any such statement, the assessment corporation may assess every person for the amount that the assessment corporation believes to be just and correct and may omit from the assessment roll the person’s name or any land that the person claims to own or occupy if the assessment corporation has reason to believe that the person is not entitled to be placed on the roll or to be assessed for the land.  2006, c. 33, Sched. A, s. 12. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 12 - 20/12/2006
13 (1) Every person who, having been required to furnish information under section 10 or 11 makes default in delivering or furnishing it, every person who fails to provide information as required under section 16.1 or 16.2 and any corporation that makes default in delivering the statement or notice mentioned in section 25 or 30, is guilty of an offence and on conviction is liable to a fine of not more than $1,000 and an additional fine of $100 for each day during which default continues.  R.S.O. 1990, c. A.31, s. 13 (1); 1997, c. 5, s. 8; 2006, c. 34, Sched. D, s. 94 (5). for false statement (2) Every person who knowingly states anything false in any such statement or in furnishing the information is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  R.S.O. 1990, c. A.31, s. 13 (2). Idem (3) Every person who has made, or participated in, assented to or acquiesced in the making of, a false or deceptive statement in any application or supporting document required to determine eligibility for exemption from taxation under paragraph 22 of subsection 3 (1) is guilty of an offence and on conviction is liable to a fine of the amount of the tax that, had the true facts been stated, would have been payable, plus an amount of not more than $2,000.  R.S.O. 1990, c. A.31, s. 13 (3). for obstructing the assessment corporation, etc. (4) Every person who wilfully obstructs or interferes with any person referred to in subsection 10 (1) in the performance of any of his or her duties or the exercise of his or her rights, powers and privileges under this Act is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  R.S.O. 1990, c. A.31, s. 13 (4). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 8 - 01/12/1997 2006, c. 34, Sched. D, s. 94 (5) - 01/07/2012 Assessment roll
15 (1) The Minister may require the assessment corporation to conduct an enumeration of the inhabitants in all or part of a municipality, locality or non-municipal territory. 2020, c. 23, Sched. 1, s. 2. Time and manner (2) An enumeration under subsection (1) shall be conducted at the times and in the manner provided for in regulations made by the Minister. 2020, c. 23, Sched. 1, s. 2. Information (3) The Chief Electoral Officer may provide information requested by the assessment corporation for the purposes of conducting an enumeration under this section. 2020, c. 23, Sched. 1, s. 2. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. G, s. 18 (11) - 31/12/1998 2000, c. 5, s. 6 - 08/06/2000 2007, c. 7, Sched. 1, s. 2 - 17/05/2007 2016, c. 15, s. 72 (2)
- 09/06/2016 2020, c. 23, Sched. 1, s. 2 - 01/01/2023
16.1 (1) For the purposes of sections 15 and 16, on or before July 31 in each year, every owner of a property with seven or more self-contained residential units shall provide the assessment corporation with the information described in subsection (2).  1997, c. 5, s. 11; 1997, c. 43, Sched. G, s. 18 (20). What information is required (2) The information referred to in subsection (1) is the names and unit numbers of the persons who, during the 12-month period that ends with, and includes, July 1 in the year in which the information is provided, (a)  have become residential tenants of the property; (b)  have ceased to be residential tenants of the property; or (c)  have continued to be residential tenants of the property but have changed units.  1997, c. 5, s. 11. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 11 - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (20) - 31/12/1998
16.2 For the purposes of paragraphs 2, 2.1, 2.2 and 3 of subsection 3 (1), every owner of a cemetery property that is of a class prescribed by the Minister shall provide the assessment corporation with the information prescribed by the Minister at the time and in the manner prescribed by the Minister.  2006, c. 34, Sched. D, s. 94 (6). Section Amendments with date in force (d/m/y) 2006, c. 34, Sched. D, s. 94 (6) - 01/07/2012
17 (1) Subject to section 18, land shall be assessed against the owner.  1997, c. 29, s. 7 (1). Land held by trustees, etc. (2) Land held by a person as a trustee, guardian, executor or administrator shall be assessed against the person as owner in the same manner as if the person did not hold the land in a representative capacity, but the fact that the person is a trustee, guardian, executor or administrator shall, if known, be stated in the roll, and the person is only personally liable when and to the extent that the person has property as trustee, guardian, executor or administrator, available for payment of the taxes.  R.S.O. 1990, c. A.31, s. 17 (2); 1997, c. 29, s. 7 (2). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 7 (1, 2) -31/12/1997
17.1 (1) For the purposes of rates levied under Division C of Part IX of the Education Act, land shall, subject to section 18, be assessed against the owner of it and against the tenant of it to the extent of the assessed value of the portion of the land occupied by the tenant.  1997, c. 31, s. 143 (12). Land held by trustees, etc. (2) For the purposes of rates levied under Division C of Part IX of the Education Act, land held by a person as trustee, guardian, executor or administrator shall be assessed against the person as owner or tenant of the land, as the case may require, in the same manner as if the person did not hold the land in a representative capacity.  1997, c. 31, s. 143 (12). Same (3) The fact that the person is a trustee, guardian, executor or administrator shall, if known, be stated in the roll.  1997, c. 31, s. 143 (12). Same (4) The person is only personally liable when and to the extent that the person has property as trustee, guardian, executor or administrator, available for payment of the taxes.  1997, c. 31, s. 143 (12). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 143 (12) - 01/01/1998
17.2 (1) Despite subsection 14 (3), for the purposes of rates levied under Division C of Part IX of the Education Act, the value of an assessment of an entire parcel of real property that is occupied by more than one person to be assessed under section 17.1 shall be apportioned on the assessment roll among the occupants of the entire real property who are to be assessed in accordance with the regulations made under subsection (2).  1997, c. 31, s. 143 (12). Regulations (2) The Minister may make regulations governing the apportionment of the value of assessments for the purposes of subsection (1).  1997, c. 31, s. 143 (12). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 143 (12) - 01/01/1998
17.3 (1) The Minister may make regulations providing for the assessment, as a separate property, of the portion of a property occupied by a tenant.  1998, c. 33, s. 4. General or specific (2) A regulation under subsection (1) may be general or specific in its application and may treat different municipalities and properties differently.  1998, c. 33, s. 4. Applies only to commercial and industrial (3) A regulation under subsection (1) may apply only to the commercial classes and industrial classes, both within the meaning of subsection 308 (1) of the Municipal Act, 2001 or subsection 275 (1) of the City of Toronto Act, 2006.  2006, c. 32, Sched. C, s. 2 (6). Section Amendments with date in force (d/m/y) 1998, c. 33, s. 4 - 18/12/1998 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 2 (6) - 01/01/2007
18 (1) Despite paragraph 1 of subsection 3 (1), (a)  the tenant of land owned by the Crown shall be assessed in respect of the land as though the tenant were the owner if rent or any valuable consideration is paid in respect of the land; and (b)  an owner of land in which the Crown has an interest shall be assessed in respect of the land as though a person other than the Crown held the Crown’s interest.  1997, c. 29, s. 8. Same (1.1) Despite paragraph 1 of subsection 3 (1), the person or entity who has the statutory right created by subsection 114.5 (1) of the Electricity Act, 1998 to use land owned by the Crown shall be assessed in respect of the land as though the person or entity were the owner.  2002, c. 1, Sched. C, s. 1 (1). Exception (1.2) Clause (1) (a) does not apply to a tenant on provincial property that is within a municipality unless, (a)  the tenant is occupying a property described in clause 3 (1) (a) of the Municipal Tax Assistance Act and no regulation made under subsection 4 (4) of that Act applies to the property; or (b)  the tenant was shown on the assessment roll returned for the 2018 taxation year as assessable in respect of the property. 2018, c. 8, Sched. 1, s. 5 (1). Definitions (2) For the purposes of this section, “municipality” includes land within a provincial park or conservation reserve that would, but for subsection 31 (1) of the Provincial Parks and Conservation Reserves Act, 2006, be located in a municipality; (“municipalité”) “provincial property” means provincial property as defined in section 1 of the Municipal Tax Assistance Act;  (“biens provinciaux”) “rent or any valuable consideration” shall be deemed to have been paid, in the case of an employee using as a residence land belonging to the Crown, where there is a reduction in or deduction from the salary, wages, allowances or emoluments of the employee because of the use or where the use is taken into consideration in determining the employee’s salary, wages, allowances or emoluments; (“loyer ou autre contrepartie de valeur”) “residence” means a building or part of a building used as a domestic establishment and consisting of two or more rooms in which persons usually sleep and prepare and serve meals; (“résidence”) “tenant”, in addition to its meaning under section 1, also includes any person who uses land belonging to the Crown as, or for the purposes of, or in connection with, his or her residence, irrespective of the relationship between him or her and the Crown with respect to the use. (“locataire”)  R.S.O. 1990, c. A.31, s. 18 (2); 2018, c. 8, Sched. 1, s. 5 (2). Application to forest resource licences (3) This section does not apply to the interest of a person in a licence under Part III of the Crown Forest Sustainability Act, 1994 or to any right in forest resources harvested or used or to be harvested or used under the licence, or to improvements or equipment temporarily used in connection with operations under the licence.  1994, c. 25, s. 79. Section Amendments with date in force (d/m/y) 1994, c. 25, s. 79 - 01/04/1995; 1997, c. 29, s. 8 - 01/12/1997 2002, c. 1, Sched. C, s. 1 (1) - 31/12/2002 2018, c. 8, Sched. 1, s. 5 (1, 2) - 08/05/2018
19.2 (1) Subject to subsection (5), the day as of which land is valued for a taxation year is determined as follows: 1.  For the 2006, 2007 and 2008 taxation years, land is valued as of January 1, 2005. 2.  For the period consisting of the four taxation years from 2009 to 2012, land is valued as of January 1, 2008. 3.  For the period consisting of the four taxation years from 2013 to 2016, land is valued as of January 1, 2012. 4.  For the period consisting of the four taxation years from 2017 to 2020, land is valued as of January 1, 2016. 5.  After 2020, for each subsequent period consisting of four consecutive taxation years, land is valued as of January 1 of the year that precedes the period by two years. 2007, c. 7, Sched. 1, s. 5; 2018, c. 8, Sched. 1, s. 6. (2)-(4) Repealed:  2007, c. 7, Sched. 1, s. 5. Exception (5) Subsection (1) does not apply in respect of the valuation of land for a taxation year after 2004 if the Minister prescribes a different day as of which land is valued for that year.  2004, c. 7, s. 3 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 13 - 01/12/1997 2004, c. 7, s. 3 (1, 2) - 17/06/2004 2006, c. 21, Sched. F, s. 136 (1) - no effect - see 2007, c. 7, Sched. 1, s. 5 - 17/05/2007; 2006, c. 33, Sched. A, s. 14 - 20/12/2006 2007, c. 7, Sched. 1, s. 5 - 17/05/2007 2018, c. 8, Sched. 1, s. 6 - 08/05/2018
19.3 The day as of which land shall be classified for a taxation year is June 30 of the previous year.  1997, c. 5, s. 13; 2004, c. 31, Sched. 3, s. 7. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 13 - 01/12/1997 2004, c. 31, Sched. 3, s. 7 - 01/01/2005 19.4 Repealed:  1998, c. 3, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 3, s. 3 - 11/06/1998
20 (1) Repealed:  1997, c. 5, s. 14 (1). Petroleum mineral rights (2) Where in any deed or conveyance of lands heretofore or hereafter made, the petroleum mineral rights in the lands have been or are reserved to the grantor, the mineral rights shall be assessed at their current value.  R.S.O. 1990, c. A.31, s. 20 (2); 1997, c. 5, s. 14 (2). Minerals and surface rights becoming vested in one owner (3) Where any estate in mines, minerals or mining rights has heretofore or may hereafter become severed from the estate in the surface rights of the same lands, whether by means of the original patent or lease from the Crown, or by any act of the patentee or lessee, or the heirs, executors, administrators, successors or assigns of the patentee or lessee, the estates after being so severed shall thereafter be and remain for all purposes of taxation and assessment separate estates despite the circumstances that the titles to the estates may thereafter be or become vested in one owner.  R.S.O. 1990, c. A.31, s. 20 (3). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 14 (1, 2) - 01/12/1997
21 (1) In any municipality where lands held and used as farm lands only and in blocks of not less than five acres by any one person are not benefited to as great an extent by the expenditure of money for and on account of public improvements, of the character hereinafter mentioned, in the municipality as other lands therein generally, the council shall annually before the 1st day of March pass a by-law declaring what part, if any, of such lands are exempt or partly exempt from taxation for the expenditures of the municipality incurred for waterworks, fire protection, garbage collection, sidewalks, pavements or sewers, or the lighting, oiling, tarring, treating for dust or watering of the streets, regard being had in determining the exemption to any advantage, direct or indirect, to the lands arising from the expenditures or any of them.  R.S.O. 1990, c. A.31, s. 21 (1). Notice (2) The clerk shall forthwith notify by registered mail each person affected by the by-law as to what exemption is provided for the person’s lands by the by-law.  R.S.O. 1990, c. A.31, s. 21 (2). Appeal against by-law (3) Any person complaining that the by-law does not exempt or does not sufficiently exempt the person or the person’s lands from taxation may, within 14 days after the mailing of the notice, notify the clerk of the municipality and the Ontario Land Tribunal of the person’s intention to appeal against the provisions of the by-law, or any of them, to the Ontario Land Tribunal, which has power to alter or vary any or all of the provisions of the by-law and to determine the matter of complaint in accordance with the spirit and intent of this section. 2021, c. 4, Sched. 6, s. 31 (1). Appeal where no by-law passed (4) If the council fails to pass the by-law before the 1st day of March, any person affected may, on or before the 21st day of March, notify the clerk of the municipality and the Ontario Land Tribunal of the person’s intention to appeal to the Ontario Land Tribunal, and, upon such an appeal being taken, the Ontario Land Tribunal may make an order declaring what part, if any, of the lands of the person appealing is exempt or partly exempt from taxation, and the order when published in The Ontario Gazette
shall be deemed to be the by-law of the council as if passed under subsection (1) except that there shall be no appeal therefrom under subsection (3).  R.S.O. 1990, c. A.31, s. 21 (4); 2021, c. 4, Sched. 6, s. 31 (2). Assessment appeals not affected (5) Nothing in this section shall be deemed to prevent or affect any right of appeal against an assessment.  R.S.O. 1990, c. A.31, s. 21 (5). Section Amendments with date in force (d/m/y) 2021, c. 4, Sched. 6, s. 31 (1, 2) - 01/06/2021
22 (1) Section 21 applies to a police village so that farm lands situate therein may be exempted or partly exempted from taxation in the same manner, to the same extent, and for the purposes mentioned in that section.  R.S.O. 1990, c. A.31, s. 22 (1). Exemption by-law to be passed by trustees of police village (2) The trustees or board of trustees of a police village have power to and shall pass by-laws as provided for in section 21 and forthwith after passing the by-law shall furnish a certified copy thereof to the clerk of the local municipality or local municipalities in which the police village or any part thereof is situate, and all notices to be given under that section shall be given to the trustees or board of trustees of the police village instead of to the clerk of the municipality.  R.S.O. 1990, c. A.31, s. 22 (2); 2002, c. 17, Sched. F, Table. Notice of by-law and of decisions to be given to local municipality clerk (3) The trustees or board of trustees of a police village shall notify the clerk of the local municipality or local municipalities, in which the police village or any part thereof is situate, of any decision of the Ontario Land Tribunal in respect of lands in the police village made under section 21 forthwith after it is received.  R.S.O. 1990, c. A.31, s. 22 (3); 2002, c. 17, Sched. F, Table; 2021, c. 4, Sched. 6, s. 31 (3). Application of by-law by local municipality council in striking rates (4) The provisions of every by-law of a police village passed under the authority of this section, and of every decision of the Ontario Land Tribunal with respect to the police village, shall be made applicable by the council of the local municipality or local municipalities in which the police village or any part thereof is situate in striking the rates to be levied in or for the purposes of the police village.  R.S.O. 1990, c. A.31, s. 22 (4); 2002, c. 17, Sched. F, Table; 2021, c. 4, Sched. 6, s. 31 (4). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003 2021, c. 4, Sched. 6, s. 31 (3, 4) - 01/06/2021
24 (1) The property declared to be “land”, by clause (e) of the definition of “land” in section 1, that is owned by companies or persons supplying water, heat, light and power to municipalities and to inhabitants of municipalities or non-municipal territory, and companies and persons operating transportation systems and companies or persons distributing by pipe line natural gas, manufactured gas or liquefied petroleum gas or any mixture of any of them shall, whether situate or not situate upon a highway, street, road, lane or other public place, when and so long as in actual use, be assessed at its current value in accordance with section 19.  R.S.O. 1990, c. A.31, s. 24 (1); 1997, c. 5, s. 15; 2006, c. 33, Sched. A, s. 15 (1). Application of section (2) This section does not apply to a pipe line as defined in section 25.  R.S.O. 1990, c. A.31, s. 24 (2). Apportionment of assessment (3) If the property extends through two or more municipalities or through a municipality and non-municipal territory, the property shall be assessed as a whole and the assessment apportioned between them based on the relative value of the portion of the property that is located in each of them.  2006, c. 33, Sched. A, s. 15 (2). Assessment of structures, rails, etc., of transportation system (4) Despite any other provisions of this Act, the structures, substructures, superstructures, rails, ties, poles and wires of such a transportation system are liable to assessment and taxation in the same manner and to the same extent as those of a railway are under section 30 and not otherwise.  R.S.O. 1990, c. A.31, s. 24 (4). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 15 - 01/12/1997 2006, c. 33, Sched. A, s. 15 (1, 2) - 20/12/2006
26 (1) If a structure, pipe, pole, wire or other property is erected or placed on, in, over or under or affixed to any highway forming the boundary line between two municipalities or between a municipality and non-municipal territory, the property shall be assessed in each municipality or in the municipality and the non-municipal territory, as the case may be, for one-half of the total amount assessable for the property.  2006, c. 33, Sched. A, s. 17. Same (2) Subsection (1) applies even if, (a)  the property is located so close to the boundary that it is on one side of the boundary in some places and on the other side of it in other places; or (b)  the highway deviates so that it is wholly or partly on one side of the boundary in some places and on the other side of it in other places.  2006, c. 33, Sched. A, s. 17. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 17 - 20/12/2006
27.1 (1) In this section, “large commercial theatre” means, in respect of a taxation year, land or any portion of land that is used as a theatre, if, (a)  the theatre contains 1,000 or more seats, (b)  the theatre is used, other than by a charitable or non-profit organization, on a total of at least 183 days in the taxation year to present live performances with the intention of generating a profit, and (c)  when the theatre is used, other than by a charitable or non-profit organization, to present live performances with the intention of generating a profit, no food or beverages may be consumed in the area in which people view the performances and any food or beverage service provided by the theatre is restricted to lobby areas.  1997, c. 29, s. 12. Large commercial theatres in Toronto (2) For each taxation year, the owner of a large commercial theatre that is located in the City of Toronto and that is not liable to taxation shall pay the City of Toronto the amount calculated in accordance with the following formula: P = (T × F) – S where, P =  the amount of the payment, T =  the taxes for municipal purposes that would be payable if the theatre were liable to taxation, F =  the fraction that represents the proportion of the taxation year during which the theatre is used, other than by a charitable or non-profit organization, to present live performances of productions presented with the intention of generating a profit, S =  any amount that a by-law under subsection (3) permits the owner to deduct from the payment. 1997, c. 29, s. 12. Subsidy (3) The council of the City of Toronto may, by by-law, permit an owner to deduct from a payment under subsection (2) an amount determined in accordance with the by-law that represents all or a portion of the revenue from the use of the theatre, other than by a charitable or non-profit organization, to present live performances of productions presented with the intention of generating a profit, that is used to fund or financially support not-for-profit activities that take place on the same parcel of land or on another parcel of land in Ontario owned by the owner.  1997, c. 29, s. 12. City must pass a by-law (4) The council of the City of Toronto shall pass a by-law under subsection (3).  1997, c. 29, s. 12. When payable (5) Payments required under this section in respect of a taxation year shall be made not later than March 31 in the year following the taxation year.  1997, c. 29, s. 12. Collection of payments (6) The provisions of this Act and the City of Toronto Act, 2006 with respect to the collection of taxes apply with necessary modifications to payments required under this section.  1997, c. 29, s. 12; 2006, c. 32, Sched. C, s. 2 (8). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 12 - 01/01/1998 2006, c. 32, Sched. C, s. 2 (8) - 01/01/2007
27.2 (1) Despite this or any other Act, the owner of a convention centre, as prescribed by the Minister, that is not liable to taxation under this or any other Act, shall make a payment in lieu of taxes to the municipality in which it is located, in each taxation year beginning in 2001 in such amount as may be prescribed by the Minister.  2000, c. 25, s. 7. When payable (2) Payments required under this section in respect of a taxation year shall be made at the same time as payments must be made for rateable properties in the commercial property class.  2000, c. 25, s. 7. Collection of payments (3) The provisions relating to the collection of taxes in the Municipal Act, 2001 or the City of Toronto Act, 2006, as the case may be, and in this Act apply with necessary modifications to the payments required under this section.  2006, c. 32, Sched. C, s. 2 (9). Regulations (4) The Minister may make regulations prescribing convention centres and the amount to be paid by convention centres for the purposes of subsection (1).  2000, c. 25, s. 7. Section Amendments with date in force (d/m/y) 2000, c. 25, s. 7 - 01/01/2001 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 2 (9) - 01/01/2007 28 Repealed:  1997, c. 29, s. 13. Section Amendments with date in force (d/m/y) 1997, c. 29, s. 13 - 01/12/1997
29 If a bridge or tunnel extends into two municipalities or into a municipality and non-municipal territory, the bridge or tunnel shall be assessed as a whole and the assessment apportioned between the municipalities or the municipality and non-municipal territory, as the case may be, based on the relative value of the portion of the bridge or tunnel that is located in each of them.  2006, c. 33, Sched. A, s. 19. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 19 - 01/01/2009 Railway land
36 (1) Except as provided in section 32, 33 or 34, assessments of land under this Act shall be made annually at any time between January 1 and the second Tuesday following December 1.  2006, c. 33, Sched. A, s. 25. Return of the assessment roll (2) The assessment roll for a municipality and any area attached to the municipality under clause 56 (b) or subsection 58.1 (2) of the Education Act shall be returned to the clerk of the municipality, the assessment roll for a locality or a local roads area under the Local Roads Boards Act shall be returned to the secretary of the applicable board and the assessment roll for non-municipal territory shall be returned to the Minister, not later than the second Tuesday following December 1 in the year in which the assessment is made. 2006, c. 33, Sched. A, s. 25. Extension (3) If in any year it appears that the assessment roll for a municipality or for non-municipal territory, as the case may be, will not be or has not been returned within the time required by subsection (2), the assessment corporation may extend the time for the return of the roll for such period of time as the assessment corporation considers necessary. 2006, c. 33, Sched. A, s. 25. Notice of extension (4) The following rules apply if the assessment corporation extends the time for the return of the roll: 1.  If the extension relates to the assessment roll for a municipality, the assessment corporation shall ensure that a notice of the extension is published in a daily or weekly newspaper that, in its opinion, has sufficient circulation within the municipality to provide reasonable notice of the extension to persons affected by it. 2.  If the extension relates to the assessment roll for non-municipal territory, the assessment corporation shall ensure that a notice of the extension is given in a manner specified by the Minister that he or she considers appropriate to provide reasonable notice of the extension to persons affected by it. 3.  The notice must state the date on which the roll will be returned and the last date for making a request for reconsideration or appealing to the Assessment Review Board.  2006, c. 33, Sched. A, s. 25; 2008, c. 7, Sched. A, s. 8. Duty re appeals (5) As soon as practicable after the return of the assessment roll for a municipality or for non-municipal territory, as the case may be, the Assessment Review Board shall hear and dispose of all appeals respecting assessments for the year for which the roll is returned.  2006, c. 33, Sched. A, s. 25. Certification of municipal assessment roll (6) When the Assessment Review Board disposes of all appeals respecting assessments in a municipality for the year for which the assessment roll is returned, the registrar of the Board shall certify the roll to be the last revised assessment roll of the municipality for the year for which the assessments on the roll are made.  2006, c. 33, Sched. A, s. 25. Section Amendments with date in force (d/m/y) 1997, c. 23, s. 1 (1) - 28/11/1997; 1997, c. 43, Sched. G, s. 18 (25, 26) - 31/12/1998 2004, c. 7, s. 5 - 17/06/2004 2006, c. 33, Sched. A, s. 25 - 01/01/2008 2008, c. 7, Sched. A, s. 8 - 14/05/2008
36.1 (1) The assessment corporation shall, at the request of an upper-tier municipality, provide the municipality with the last returned assessment rolls for the municipalities that are part of the upper-tier municipality for municipal purposes.  1997, c. 5, s. 24; 1997, c. 43, Sched. G, s. 18 (27). (2) Repealed:  2002, c. 17, Sched. F, Table. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 24 - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (27) - 31/12/1997 2002, c. 17, Sched. F, Table - 01/01/2003
38 (1) This section applies if land is detached from one municipality or from non-municipal territory and annexed to another municipality and the annexation occurs after the return of the assessment roll for the annexing municipality (the “transitional assessment roll”).  2006, c. 33, Sched. A, s. 27 (1). By-law requirement (1.1) In the year in which taxation is to be levied by the annexing municipality on the transitional assessment roll, the council of the annexing municipality shall pass a by-law adopting the assessment of the annexed land, as it was last revised before the annexation, as the basis of the assessment of the annexed land for taxation in that year by the annexing municipality.  2006, c. 33, Sched. A, s. 27 (1). Notice of assessment and appeals (2) The clerk of the municipality, forthwith after the passing of the by-law under subsection (1.1), shall deliver or send by registered mail to every person assessed in respect of the lands annexed a notice setting out the amount of the assessment, and the same rights in respect of appeal apply as if the assessment had been made in the usual way despite the fact that the person assessed did not appeal, or despite the disposition of any appeal taken, as the case may be, in respect of the assessment while the lands were a part of the municipality from which they became detached.  R.S.O. 1990, c. A.31, s. 38 (2); 2006, c. 33, Sched. A, s. 27 (2). Application where annexation order provides for assessment (3) This section does not apply where an annexation order otherwise provides for the assessment of the lands annexed by the order.  R.S.O. 1990, c. A.31, s. 38 (3). Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 27 (1, 2) - 01/01/2009
39 (1) The assessment corporation shall deliver the assessment roll for a municipality and any area attached to the municipality under clause 56 (b) or subsection 58.1 (2) of the Education Act to the clerk of the municipality, the assessment roll for a locality or a local roads area under the Local Roads Boards Act to the secretary of the applicable board and the assessment roll for non-municipal territory to the Minister, and shall do so on or before the date fixed for the return of the roll.  2006, c. 33, Sched. A, s. 28; 2008, c. 19, Sched. A, s. 6. Public inspection, municipality (2) Immediately upon receiving the assessment roll for the municipality, the clerk shall make it available for inspection by the public during office hours.  2006, c. 33, Sched. A, s. 28. Same, non-municipal territory (3) As soon as is practicable after receiving the assessment roll for non-municipal territory, the Minister shall make it available for inspection by the public in the manner and at the locations and times the Minister considers appropriate.  2006, c. 33, Sched. A, s. 28. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. G, s. 18 (28) - 31/12/1998 2006, c. 33, Sched. A, s. 28 - 01/01/2008 2008, c. 19, Sched. A, s. 6 - 27/11/2008
40.1 If it appears that there are palpable errors in the assessment roll, (a)  if no alteration of assessed values or classification of land is involved, the Board may correct the roll; and (b)  if alteration of assessed values or classification of land is involved, the Board may extend the time for bringing appeals and direct the assessment corporation to be the appellant.  1997, c. 5, s. 27 (1); 2006, c. 33, Sched. A, s. 31; 2008, c. 7, Sched. A, s. 12. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 27 (1) - 01/12/1997 2006, c. 33, Sched. A, s. 31 - 20/12/2006 2008, c. 7, Sched. A, s. 12 - 14/05/2008
41 The last revised assessment roll shall, subject to subsections 37 (5) and (6), be valid and bind all parties concerned, despite any defect or error committed in or with regard to the roll, or any defect, error or misstatement in the notice required by section 31 or the omission to deliver or transmit the notice, provided that the provisions of this section in so far as they relate to the omission to deliver or transmit the notice do not apply to any person who has given the assessment corporation the notice provided for in subsection 31 (4).  R.S.O. 1990, c. A.31, s. 41; 1997, c. 23, s. 1 (1); 2006, c. 33, Sched. A, s. 32. Section Amendments with date in force (d/m/y) 1997, c. 23, s. 1 (1) - 28/11/1997 2006, c. 33, Sched. A, s. 32 - 20/12/2006 2007, c. 7, Sched. 1, s. 6 - 01/01/2007
42 The following documents may be received in evidence by a court or tribunal, without proof of the signature of the person certifying the document and without production of the original of which the document purports to be a copy:  1.  A document that is a copy of all or part of the assessment roll for a municipality, certified by the clerk of the municipality to be a true copy of it. 2.  A document that is a copy of all or part of the assessment roll for non-municipal territory, certified by the Minister to be a true copy of it.  2006, c. 33, Sched. A, s. 33. Section Amendments with date in force (d/m/y) 1993, c. 27, Sched. - 31/12/1991 2006, c. 33, Sched. A, s. 33 - 01/01/2009
43 (1) The Assessment Review Board may, upon the application of any person, or on its own motion, and upon such security being given as it directs, state a case in writing for the opinion of the Divisional Court upon any question that, in the opinion of the Board, is a question of law.  1997, c. 5, s. 28. Same (2) The Divisional Court shall hear and determine the stated case.  1997, c. 5, s. 28. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 28 - 01/12/1997
43.1 (1) An appeal lies from the Assessment Review Board to the Divisional Court, with leave of the Divisional Court, on a question of law.  1997, c. 5, s. 28. Time for appeal (2) An application for leave to appeal under this section shall be made within 30 days of the mailing of the decision of the Assessment Review Board.  1999, c. 9, s. 15. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 28 - 01/12/1997; 1999, c. 9, s. 15 - 14/12/1999
44 (1) Upon an appeal on any ground against an assessment, the Assessment Review Board or court, as the case may be, may reopen the whole question of the assessment so that omissions from, or errors in the assessment roll may be corrected, and the amount for which the assessment should be made, and the person or persons who should be assessed therefor may be placed upon the roll, and if necessary the assessment roll, even if returned as finally revised, may be opened so as to make it correct in accordance with the findings made on appeal. R.S.O. 1990, c. A.31, s. 44 (1); 1997, c. 5, s. 29 (1); 2006, c. 33, Sched. A, s. 34. Reference to similar lands in vicinity (2) For taxation years before 2009, in determining the value at which any land shall be assessed, reference shall be had to the value at which similar lands in the vicinity are assessed. 2008, c. 7, Sched. A, s. 13. Same, 2009 and subsequent years (3)  For 2009 and subsequent taxation years, in determining the value at which any land shall be assessed, the Board shall, (a)  determine the current value of the land; and (b)  have reference to the value at which similar lands in the vicinity are assessed and adjust the assessment of the land to make it equitable with that of similar lands in the vicinity if such an adjustment would result in a reduction of the assessment of the land. 2008, c. 7, Sched. A, s. 13. Reference to similar lands (4) If a municipality has passed a by-law in which it opts to have a regulation under subsection 19 (2) or (2.1) apply to the determination of the current value of land, the Board shall not have reference, for the purpose of clause (3) (b), to the value of land that has been determined in the manner specified in a regulation under subsection 19 (2) or (2.1), as the case may be, and shall not consider those lands to be similar lands in the vicinity. 2020, c. 36, Sched. 3, s. 7. Exception (5) Subsection (4) does not apply if the current value of the land that is the subject of the appeal has also been determined in the manner specified under the regulation under subsection 19 (2) or (2.1), as the case may be. 2020, c. 36, Sched. 3, s. 7. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 29 (1, 2) - 01/12/1997 2006, c. 33, Sched. A, s. 34 - 20/12/2006 2008, c. 7, Sched. A, s. 13 - 14/05/2008 2020, c. 36, Sched. 3, s. 7 - 08/12/2020
45 Upon an appeal with respect to an assessment, the Assessment Review Board may review the assessment and, for the purpose of the review, has all the powers and functions of the assessment corporation in making an assessment, determination or decision under this Act, and any assessment, determination or decision made on review by the Assessment Review Board shall be deemed to be an assessment, determination or decision of the assessment corporation and has the same force and effect. 2008, c. 7, Sched. A, s. 14. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 30 (1, 2) - 01/12/1997 2006, c. 33, Sched. A, s. 35 - 20/12/2006 2008, c. 7, Sched. A, s. 14 - 14/05/2008