jswizzle3737/ontario_laws_and_regs huggingface dataset:
190 (1)  The Minister may exempt lands or mining rights from the tax under this Part where, (a) there is no severance of the surface and mining rights and the land has been subdivided, (i) by a registered plan of subdivision, (ii) by a reference plan into parts for city, town, village or summer resort purposes, or (iii) by a reference plan into parts for local municipality purposes; (b) land is being actually used for public park, educational, religious or cemetery purposes and there is no severance of the surface and mining rights; (c) land is being used in good faith for farming or other agricultural purposes and there is no severance of the surface and mining rights; or (d) the mining rights in, upon or under any land situated south of the French River, Lake Nipissing and the Mattawa River, including the Territorial District of Manitoulin, are being held, used or developed solely for the production of natural gas or petroleum.  R.S.O. 1990, c. M.14, s. 190 (1); 2002, c. 17, Sched. F, Table. Decision of Minister final (2)  The decision of the Minister as to the right of exemption under subsection (1) is final and conclusive.  R.S.O. 1990, c. M.14, s. 190 (2). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003
191 Where the Minister is satisfied that the surface rights in respect of a mining claim or mining location are being used for purposes other than that of mining or the mineral industry, this Part applies only to the mining rights.  R.S.O. 1990, c. M.14, s. 191.
192 The Deputy Minister shall maintain a current tax record of the lands and mining rights and persons liable to the tax.  2009, c. 21, s. 91. Section Amendments with date in force (d/m/y) 2009, c. 21, s. 91
- 28/10/2009
193 The Deputy Minister may register in the proper land registry office a notice of liability to taxation and forfeiture in respect of any lands or mining rights subject to the tax.  R.S.O. 1990, c. M.14, s. 193; 2009, c. 21, s. 92. Section Amendments with date in force (d/m/y) 2009, c. 21, s. 92
- 28/10/2009
194 Despite sections 192 and 193, every person and property liable to the tax is liable whether entered on the current tax record or not, and the tax is, without any notice or demand, payable at the time and in the manner provided in this Part.  R.S.O. 1990, c. M.14, s. 194; 2009, c. 21, s. 93. Section Amendments with date in force (d/m/y) 2009, c. 21, s. 93
- 28/10/2009
195 (1) Any person claiming an interest in any lands or mining rights entered on the current tax record or whose name has been entered on the current tax record, as being liable to the tax or who disputes the amount of the tax levied on any lands or mining rights in which that person has an interest may apply to the Tribunal to determine whether such lands and mining rights are or whether that person is liable to the tax and to be entered on the current tax record or the amount of the tax payable, and the Tribunal shall hear and determine such matter.  R.S.O. 1990, c. M.14, s. 195 (1); 2009, c. 21, s. 94 (1); 2017, c. 8, Sched. 17, s. 7 (1). Minister to be party (2)  The Minister is a party to any proceedings before the Tribunal under this section.  R.S.O. 1990, c. M.14, s. 195 (2); 2017, c. 8, Sched. 17, s. 7 (1). Omissions from current tax record (3) The Minister may refer to the Tribunal for hearing and adjudication any question or dispute as to whether any mining rights or lands have or any person has been wrongfully omitted from the current tax record.  2009, c. 21, s. 94 (2); 2017, c. 8, Sched. 17, s. 7 (1). Section Amendments with date in force (d/m/y) 2009, c. 21, s. 94 (1, 2) - 28/10/2009 2017, c. 8, Sched. 17, s. 7 (1) - 01/04/2018
198 Any person duly authorized by the Minister in writing may, for the purpose of ascertaining the names and addresses of owners or lessees of land or mining rights liable to taxation under this Part, search and inspect registry books, indexes and documents in land registry offices, and no charge is to be made by and no fee is payable to a land registrar for any such search or inspection.  R.S.O. 1990, c. M.14, s. 198.
199 (1)  Where the tax is not paid within the time required under section 188, interest at the prescribed rate, compounded annually, shall be added to the tax forthwith and in each subsequent year that the tax remains unpaid, and the increased amounts are the tax due and payable under this Part.  1999, c. 12, Sched. O, s. 57 (1). Record of arrears to be kept (2)  The Deputy Minister, or such other person as is directed by the Minister, shall keep a record of all arrears of taxes with the increased amounts from time to time entered thereon.  R.S.O. 1990, c. M.14, s. 199 (2). Reduction or waiver of tax or interest (3) The Minister may reduce or waive the amount of any tax owing or interest added to taxes under subsection (1).  2009, c. 21, s. 97. Section Amendments with date in force (d/m/y) 1999, c. 12, Sched. O, s. 57 (1, 2) - 30/06/2000 2009, c. 21, s. 97
- 01/01/2011
200 All taxes, penalties, costs and fees payable under this Part constitute a special lien on the lands or mining rights against which the tax under this Part is levied in priority to every claim, privilege, lien or encumbrance of any person, whether the right or title of that person has accrued before, or accrues after, the attaching of the special lien, and its priority is not lost or impaired by any neglect, omission or error of any official, officer or person, or by want of registration, and the special lien may be realized by action for sale of any or all property subject to it.  R.S.O. 1990, c. M.14, s. 200; 2009, c. 21, s. 98. Section Amendments with date in force (d/m/y) 2009, c. 21, s. 98
- 28/10/2009
201 If an owner or lessee of lands or mining rights fails to pay the tax on the lands or mining rights when due, the Minister may bring action in any court of competent jurisdiction for the recovery of the tax together with penalties, costs and fees.  R.S.O. 1990, c. M.14, s. 201; 2009, c. 21, s. 99. Section Amendments with date in force (d/m/y) 2009, c. 21, s. 99
- 28/10/2009
202 (1) Where a doubt arises as to the liability of a person to pay a tax or any part of a tax, the Minister may, (a) compromise the matter by the acceptance of an amount that the Minister considers proper; and (b) if the tax imposed has been paid under protest, refund the tax or any part of it or give a tax credit to the person making the payment under protest.  2000, c. 26, Sched. M, s. 16. Exemption from tax (2)  Where land that was not subject to tax under this Part becomes subject to tax because the surface rights thereof have been severed from the mining rights for a public road, highway or public utility, the Minister may exempt the mining rights so severed from the tax during such term as he or she is satisfied that the mining rights are not being used or held for mining purposes.  R.S.O. 1990, c. M.14, s. 202 (2). Section Amendments with date in force (d/m/y) 2000, c. 26, Sched. M, s. 16 - 26/12/2000
203 Where under this Part or section 91, 183 or 184 a dominant tenement reverts to and becomes vested in the Crown, any easement appurtenant thereto passes to the Crown and, where a servient tenement reverts to and becomes vested in the Crown, any easement to which the servient tenement is subject is not affected.  R.S.O. 1990, c. M.14, s. 203. PART XIV (ss. 204-207) Repealed:  1999, c. 12, Sched. O, s. 58. 204, 205 Section Amendments with date in force (d/m/y) 1999, c. 12, Sched. O, s. 58 - 30/06/2000 2009, c. 21, s. 100
- no effect - see Table of Public Statute Provisions Repealed Under Section 10.1 of the Legislation Act, 2006 - 31/12/2019 206 Section Amendments with date in force (d/m/y) 1999, c. 12, Sched. O, s. 58 - 30/06/2000 207 Section Amendments with date in force (d/m/y) 1996, c. 1, Sched. O, s. 38 - 30/01/1996; 1999, c. 12, Sched. O, s. 58 - 30/06/2000 ______________  Français