14 (1) The assessment corporation shall prepare an assessment roll for each municipality, for each locality and for non-municipal territory and the assessment roll shall contain the following information as well as the information required under subsections (1.1) and (1.2): 1.  The name and surnames, in full, if they can be ascertained, of all persons who are liable to assessment in the municipality or in the non-municipal territory, as the case may be. 2.  The amount assessable against each person who is liable to assessment, opposite the person’s name. 3.  A description of each property sufficient to identify it. 4.  The number of acres, or other measures showing the extent of the land. 5.  The current value of the land. 6.  The value of the land liable to taxation. 7.  The value of land exempt from taxation. 8.  The classification of the land. 9.  Such other information as may be prescribed by the Minister.  2006, c. 33, Sched. A, s. 13 (1). Additional contents, land in a municipality or locality (1.1) The assessment roll shall also contain the following information respecting land in a municipality or locality: 1.  The name of every tenant who is a supporter of a school board. 2.  The type of school board the owner or tenant, as the case may be, supports under the Education Act. 3.  Whether the owner or tenant, as the case may be, is a French-language rights holder. 4.  Religion of the owner or tenant, as the case may be, if he or she is Roman Catholic. 5.  In the case of a corporation, whether the corporation is a designated ratepayer under the Education Act. 6.  Whether the land is liable to school taxes only. 7.  The value of the land leased to tenants referred to in subsection 4 (3) of the Municipal Tax Assistance Act.  2006, c. 33, Sched. A, s. 13 (1). Additional contents, land in non-municipal territory (1.2) The assessment roll shall also contain the following information respecting land in non-municipal territory: 1.  Whether the land is located in an area within the jurisdiction of a local services board, a local roads board or a district social services administration board.  2006, c. 33, Sched. A, s. 13 (1). Preparation (2) The following provisions shall be observed in the preparation of the assessment roll: 1.  No assessment shall be made against the name of any deceased person, but, when the assessment corporation is unable to ascertain the name of the person who should be assessed instead of the deceased person, the assessment corporation may enter, instead of the name, the words “Representatives of A.B., deceased” (giving the name of the deceased person). 2.  Each subdivision shall be assessed separately, and every parcel of land (whether a whole subdivision or a portion thereof, or the whole or a portion of a building thereon) in the separate occupation of any person shall be separately assessed; provided that no portion of any building used or intended to be used as a residence shall be separately assessed unless it is a domestic establishment of two or more rooms in which the occupants usually sleep and prepare and serve meals. 3.  Where a block of vacant land subdivided into lots is owned by the same person, it may be entered on the roll as so many acres of the original block or lot if the numbers and description of the lots into which it is subdivided are also entered on the roll.  R.S.O. 1990, c. A.31, s. 14 (2); 2006, c. 33, Sched. A, s. 13 (2). Attributable assessment for school purposes (3) If a parcel of land has more than one self-contained residential unit, the assessment attributable, for school support purposes, to the person who occupies such a unit shall be determined by dividing the assessment attributable to all the self-contained residential units on the parcel of land by the number of such units.  1997, c. 31, s. 143 (5). Determining school support (4) In the preparation of the assessment roll, the assessment corporation, in determining the names and school support of persons, shall be guided by the applications received and approved by the assessment corporation under section 16 of this Act and by the notices received under section 237 of the Education Act.  1997, c. 31, s. 143 (6); 1997, c. 43, Sched. G, s. 18 (9). Portions classified in different property classes (5) If portions of a property are classified in different classes of real property or subclasses of real property, the assessment corporation shall determine the share of the value attributable to each class or subclass, assess the property according to the proportion that each share constitutes of the total value and set out each proportion on the assessment roll.  2000, c. 25, s. 4 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 9 (1, 2) - 01/12/1997; 1997, c. 29, s. 6 (1) - 01/12/1997; 1997, c. 31, s. 143 (2-6) - 01/01/1998; 1997, c. 43, Sched. G, s. 18 (8, 9) - 31/12/1998 2000, c. 25, s. 4 (1, 2) - 04/12/2000 2004, c. 31, Sched. 3, s. 4 - 16/12/2004 2006, c. 33, Sched. A, s. 13 (1, 2) - 20/12/2006