25 (1) In this section, “gas” means natural gas, manufactured gas or propane or any mixture of any of them; (“gaz”) “oil” means crude oil or liquid hydrocarbons or any product or by-product thereof; (“pétrole”) “pipe line” means a pipe line for the transportation or transmission of gas and a pipe line for the transportation or transmission of oil, and includes, (a)  all valves, couplings, cathodic protection apparatus, protective coatings and casings, (b)  all haulage, labour, engineering and overheads in respect of such pipe line, (c)  any section, part or branch of any pipe line, (d)  any easement or right of way used by a pipe line company, and (e)  any franchise or franchise right, but does not include a pipe line or lines situate wholly within an oil refinery, oil storage depot, oil bulk plant or oil pipe line terminal; (“pipeline”) “pipe line company” means every person, firm, partnership, association or corporation owning or operating a pipe line all or any part of which is situate in Ontario. (“compagnie de pipeline”) R.S.O. 1990, c. A.31, s. 25 (1); 2021, c. 40, Sched. 1, s. 2 (1). Notice (2) On or before March 1 of every year or such other date as the Minister may prescribe, the pipe line company shall notify the assessment corporation of the age, length and diameter of all of its pipe lines located on January 1 of that year in each municipality and in non-municipal territory. 2004, c. 31, Sched. 3, s. 8; 2006, c. 33, Sched. A, s. 16 (1); 2021, c. 40, Sched. 1, s. 2 (2). Disputes (3) All disputes as to whether land is a pipe line for the transportation or transmission of gas shall, on the application of any interested party to the Ontario Energy Board, be decided by the Board and the Board’s decision shall be final. 2021, c. 40, Sched. 1, s. 2 (3). Same (3.1) An application under subsection (3) shall not be made to the Ontario Energy Board in respect of a taxation year unless, (a)  an appeal in respect of an assessment of the same land for the same taxation year has been made to the Assessment Review Board in accordance with section 40; and (b)  the appeal has not been finally disposed of by the Assessment Review Board prior to the application being made to the Ontario Energy Board. 2021, c. 40, Sched. 1, s. 2 (4). Definition of “pipe line”, deemed application (3.2) The definition of “pipe line”, as amended by subsection 2 (1) of Schedule 1 to the Build Ontario Act (Budget Measures), 2021, applies for the purposes of the following matters as they relate to an assessment of a pipe line made by the assessment corporation for a taxation year prior to 2022: 1.  An application made under subsection (3). 2.  A request made under section 39.1. 3.  An appeal made under section 40. 4.  An application made under section 46. 5.  An application for tax relief made under the Municipal Act, 2001, City of Toronto Act, 2006 or Provincial Land Tax Act, 2006. 6.  An appeal made under section 33 of the Ontario Energy Board Act, 1998 arising from a decision of the Ontario Energy Board in an application made under subsection (3). 7.  Any appeal or judicial review relating to any of the matters referred to in paragraphs 1 to 6. 2021, c. 40, Sched. 1, s. 2 (4). Assessment of pipe line (4) Despite any other provisions of this Act, a pipe line shall be assessed for taxation purposes in accordance with the regulations. 1997, c. 5, s. 16 (1). (5)-(7) Repealed: 1997, c. 5, s. 16 (1). Pipe lines abandoned (8) A pipe line that has been abandoned in any year ceases to be liable for assessment effective with the assessment next following the date of abandonment. R.S.O. 1990, c. A.31, s. 25 (8). Reduction of assessment on pipe line (9) Where a pipe line has been constructed and used for the transportation of oil or gas and ceases to be so used by reason of an order or regulation of an authority having jurisdiction in that behalf, other than the taxing authority, and an application to the proper authority for permission to abandon the pipe line has been refused, the assessment of the pipe line shall be reduced by 20 per cent so long as it is not used for the transportation of oil or gas. R.S.O. 1990, c. A.31, s. 25 (9). Liability to taxation of pipe line on exempt property (10) Where a pipe line is located on, in, under, along or across any highway or any lands, other than lands held in trust for a band or body of Indians, exempt from taxation under this or any special or general Act, the pipe line is nevertheless liable to assessment and taxation in accordance with this section. R.S.O. 1990, c. A.31, s. 25 (10). Tax liability (11) Despite the other provisions of this Act or any other special or general Act, a pipe line liable for assessment and taxation under this section is not liable for assessment and taxation in any other manner for municipal purposes, including local improvements, but all other land and buildings of the pipe line company liable for assessment and taxation under this or any other special or general Act continue to be so liable. R.S.O. 1990, c. A.31, s. 25 (11); 1997, c. 5, s. 16 (2). Apportionment of assessment and taxation (12) If a pipe line extends through two or more municipalities or through a municipality and non-municipal territory, the portion of the pipe line located in each respective municipality or in the non-municipal territory is liable to assessment and taxation in the respective municipality or non-municipal territory. 2006, c. 33, Sched. A, s. 16 (2). Same (13) If a pipe line is located, (a)  on a boundary between two municipalities or between a municipality and non-municipal territory; (b)  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 (c)  on or in a road that lies between the municipalities or between the municipality and the non-municipal territory, and even if the road deviates so that in some places it is wholly or partly within either of them, the pipe line 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 under this section in respect of the pipe line. 2006, c. 33, Sched. A, s. 16 (2). Real property assessment (14) The assessment of a pipe line under this section shall be deemed to be real property assessment and the taxes payable by a pipe line company on the assessment of a pipe line under this section are a lien on all the lands of the company in the applicable municipality or in the non-municipal territory, as the case may be. R.S.O. 1990, c. A.31, s. 25 (14); 2006, c. 33, Sched. A, s. 16 (3). (15)-(18) Repealed: 1997, c. 5, s. 16 (3). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 16 (1-3) - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (21) - 31/12/1998 2004, c. 31, Sched. 3, s. 8 - 01/01/2005 2006, c. 33, Sched. A, s. 16 (1-3) - 20/12/2006 2021, c. 40, Sched. 1, s. 2 (1) - 30/06/2021; 2021, c. 40, Sched. 1, s. 2 (2, 3) - 09/12/2021; 2021, c. 40, Sched. 1, s. 2 (4) - 04/11/2021