jswizzle3737/ontario_laws_and_regs huggingface dataset:
Multi-residential property class
447.21The following apply with respect to the multi-residential property class: 1. For each property, the frozen assessment listing shall include the total assessment but no other assessment referred to in subsection 447.5 (4). 2. Under section 447.6, the total assessment in the frozen assessment listing shall be the assessment as set out in the assessment roll for 1997, as most recently revised. 3. If a property’s classification changes to or from the multi-residential property class and this Part applied to the property both before and after the change in classification, i. paragraph 1 of subsection 447.7 (3) applies, if the classification change was to the multi-residential property class, and ii. subsection 447.7 (3) applies, if the classification change was from the multi-residential property class. 4. The 1997-level taxes shall be determined, under subsection 447.17 (2), by applying the adjusted residential mill rate to the total assessment in the frozen assessment listing. 5. Taxes levied under paragraph 1 of subsection 447.30 (1) shall be determined by applying the adjusted residential mill rate to the total assessment in the frozen assessment listing and not as provided under paragraph 2 of subsection 447.30 (1). 1998, c. 3, s. 30.
Mixed use
447.22If portions of a property are classified in different property classes on the assessment roll the following apply: 1. Each portion shall be deemed to be a separate property for the purposes of this Part. 2. For the purposes of determining the assessments in the frozen assessment listing under section 447.6, if the assessment roll for 1997 does not contain sufficient information to apportion the amounts on that roll among the portions of the property, the amounts shall be apportioned among the portions of the property in proportion to the assessment for the portions of the property as set out in the assessment roll for 1998. 1998, c. 3, s. 30.
Supplementary assessments, etc.
447.23(1)The following apply if a supplementary assessment or change in classification is made under section 34 of the Assessment Act with respect to a property to which this Part applies: 1. If this Part begins to apply to the property, section 447.7 applies with respect to the property. 2. If this Part ceases to apply to the property, the property shall be removed from the frozen assessment listing. 3. If the assessment of the property is increased, section 447.10 applies with respect to the property. This paragraph applies even if the supplementary assessment is for 1998. 4. If the property’s classification changes to or from the multi-residential property class and this Part applied to the property both before and after the change in classification, paragraph 3 of section 447.21 applies. Limitation for current year (2)Changes to the frozen assessment listing under subsection (1) apply, with respect to the current taxation year, only with respect to the portion of the year left remaining after the occurrence of the change in respect of which the supplementary assessment or change in classification under section 34 of the Assessment Act was made. 1998, c. 3, s. 30.
Recouping of landlord’s shortfall
447.25(1)A landlord may require a tenant to pay an amount on account of taxes levied for municipal and school purposes that is more than the tenant would otherwise be required to pay under the tenant’s lease to the extent necessary for the landlord to recoup shortfalls, within the meaning of paragraph 3 of subsection 447.24 (5), for other leased premises that form part of the property. Same (2)Subsection 447.24 (6) applies, with necessary modifications, with respect to an amount a tenant is required to pay under subsection (1). No application to new leases (3)This section does not apply with respect to a tenant if the tenant’s lease was entered into on or after the day this section comes into force. No application if section 447.24 applies (4)This section applies with respect to a tenant only if section 447.24 does not apply with respect to the tenant. 1998, c. 3, s. 30.
Limitation on appeals
447.26(1)Except as provided for under subsection (2), no appeal lies from any determination by a municipality of any assessment in the frozen assessment listing. Applications to council (2)Section 442 applies to an application by any person who is overcharged by reason of, (a) a gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error but not an error in judgment other than an error in judgment described in clause (b); or (b) an error in judgment in a determination under section 447.8, subsection 447.10 (2) or (3), section 447.11, a regulation under subsection 447.16 (5), paragraph 3 of section 447.21, paragraph 2 of section 447.22 or paragraph 2, 3 or 4 of section 447.23. 1998, c. 3, s. 30.
Correction of errors
447.26.1 (1) If, in 2000 or 2001, the municipality determines that there has been an error in calculating the frozen assessment listing under this Part, the municipality shall make such changes as are necessary to correct the error and, (a) shall, if a person has been overcharged for 1998, 1999 or 2000 by reason of the error, refund to the person the amount of the overpayment, or, if there is an outstanding tax liability, credit the amount of the overpayment to that liability; and (b) may, if a person has been undercharged for 2000 by reason of such error, increase the taxes levied against such person for 2000 to correct the error. 2000, c. 25, s. 41. Notice (2) The municipality shall mail a notice of its determination to the owner by December 31, 2001. 2000, c. 25, s. 41. Application (3) If no determination is made by a municipality, an owner of a property may apply to the municipality to request that it consider whether an error referred to in subsection (1) has been made and the application shall include an explanation as to why the owner believes there is an error and the amount that the owner believes has been overcharged. 2000, c. 25, s. 41. Deadline (4) The application under subsection (3) must be made by the last day of February in 2002 and the municipality must consider the application and make a determination within 60 days after the application is made. 2000, c. 25, s. 41. Notice (5) The municipality shall mail a notice of its determination to the owner. 2000, c. 25, s. 41. Appeal by the taxpayer (6) An appeal may be made to the Assessment Review Board by a person who is not satisfied with the determination made by a municipality under this section or if no determination is made by the municipality after an application under subsection (3) is made. 2000, c. 25, s. 41. Provisions apply to an appeal (7) Subject to this section, subsections 442 (16) and (18) or subsections 444 (9), (12) and (13), as the case may be, apply to an appeal under this section. 2001, c. 23, s. 165 (1). Provisions relating to appeal (8) For the purposes of subsection (6), the notice of appeal must be sent no later than June 30, 2002 or 60 days after the municipality mails a notice of its determination under subsection (2) or (5), whichever is the later. 2000, c. 25, s. 41; 2001, c. 23, s. 165 (2).
Upper-tier request for listing
447.27A lower-tier municipality shall, at the request of its upper-tier municipality, provide the upper-tier municipality with the lower-tier municipality’s frozen assessment listing, as most recently revised. 1998, c. 3, s. 30.
References to assessment
447.28Except where specifically provided, a reference to assessment in any Act or regulation shall not be construed as a reference to any amount on a frozen assessment listing. 1998, c. 3, s. 30.
No phase-in under section 372
447.29Section 372 does not apply with respect to property to which this Part applies. 1998, c. 3, s. 30.
Interim levy, local municipality
447.30(1)The following apply instead of section 370, for 1999 and 2000, with respect to properties to which this Part applies: 1. The council of a local municipality, before the adoption of the estimates for the year, may pass a by-law levying taxes on the assessment in the frozen assessment listing, as most recently revised, for property in the municipality rateable for local municipality purposes. 2. The taxes to be levied under paragraph 1 shall be determined by applying, i. a mill rate to the commercial assessment and business assessment, as set out in the frozen assessment listing, and ii. a mill rate to the vacant commercial assessment and non-business assessment, as set out in the frozen assessment listing. 3. The mill rate applied under subparagraph i of paragraph 2 shall not exceed the prescribed percentage (or 50 per cent if no percentage is prescribed) of the adjusted commercial mill rate, determined under section 447.16, that was applicable to the property for the previous year or that would have applied to the property for the previous year if this Part had applied. 4. The mill rate applied under subparagraph ii of paragraph 2 shall not exceed the prescribed percentage (or 50 per cent if no percentage is prescribed) of the adjusted residential mill rate, determined under section 447.16, that was applicable to the property for the previous year or that would have applied to the property for the previous year if this Part had applied. 5. A by-law under paragraph 1 may provide for the levying of taxes on assessment added to the frozen assessment listing after the by-law is passed. 6. Subsections 370 (2), (5), (6), (7) and (7.1) apply, with necessary modifications, with respect to a by-law under paragraph 1. 7. Paragraph 4 applies, with necessary modifications, with respect to the mill rate applied under paragraph 5 of section 447.21 to determine the taxes levied under paragraph 1. 1998, c. 3, s. 30; 1998, c. 33, s. 36. Regulations (2)The Minister may make regulations prescribing percentages for the purposes of paragraphs 3 and 4 of subsection (1). Regulations can be specific (3)A regulation under subsection (2) may be general or specific in its application and may be restricted to the municipalities designated. Retroactive (4)A regulation under subsection (2) may be retroactive to a date not earlier than December 1 of the year before the year in which the regulation is made. 1998, c. 3, s. 30.
Modifications to this Act, Education Act
447.31The following modifications to this Act and the Education Act apply for 1998, 1999 and 2000: 1. An upper-tier rating by-law under section 366, i. shall be deemed to have directed tax rates to be levied on the amounts in the frozen assessment listing for each property to which this Part applies sufficient to raise the upper-tier municipality’s share of the taxes, determined under section 447.20, and ii. shall set out the percentage decrease, referred to in paragraph 2 of subsection 447.16 (4), for each property class with respect to which this Part applies. 2. Each lower-tier municipality subject to an upper-tier rating by-law to which subparagraph i of paragraph 1 applies shall be deemed to have levied, under subsection 366 (5), the tax rates referred to in that subparagraph. 3. A local municipality rating by-law under section 368 shall be deemed to have levied tax rates on the amounts in the frozen assessment listing for each property to which this Part applies sufficient to raise the local municipality’s share of the taxes, determined under section 447.20. 4. A local municipality shall be deemed to have levied, under paragraph 1 of subsection 257.7 (1) of the Education Act, tax rates on the amounts in the frozen assessment listing for each property to which this Part applies sufficient to raise the taxes for school purposes, determined under section 447.20. 5. The part of the collector’s roll that relates to properties to which this Part applies shall be based on the amounts in the frozen assessment listing. 1998, c. 3, s. 30.
Conflict with restructuring orders
447.32Despite subsection 25.2 (11), an order of the Minister under section 25.2 or a commission under section 25.3 does not prevail over this Part. 1998, c. 3, s. 30.
Conflict with orders under Municipal Boundary Negotiations Act
447.33An order under section 14 of the Municipal Boundary Negotiations Act does not prevail over this Part. 1998, c. 3, s. 30.
Regulations, general
447.34(1)The Minister of Finance may make regulations, (a) governing and clarifying the application of this Part; (b) prescribing anything that, under this Part, may or must be prescribed; (c) varying the application of this Part if, in the opinion of the Minister of Finance, it is necessary or desirable to do so in order to further the purposes of this Part including, without limiting the generality of the foregoing, varying the application of this Part in connection with a municipal restructuring; (d) providing for such transitional matters as the Minister of Finance considers necessary or desirable in connection with this Part ceasing to apply at the end of 2000 including, without limiting the generality of the foregoing, allowing municipalities to phase-in the resulting tax increases and decreases in a manner similar to that allowed under section 372 for 1998 assessment-related tax increases and decreases. Regulations prescribing factors (2)A regulation prescribing factors for the purposes of paragraph 1 of subsection 447.7 (3) and paragraph 1 of subsection 447.10 (2) may prescribe different factors for different property classes and different municipalities. “municipal restructuring” (3)In this section, “municipal restructuring” means, (a) the incorporation of a new municipality, (b) the amalgamation of municipalities, (c) the alteration of the boundaries of a municipality, or (d) the dissolution of an upper-tier municipality. 1998, c. 3, s. 30.
Interpretation
447.35(1)Section 447.1 applies as though it formed part of this Part with such modifications as are necessary. Definitions (2)In this Part, “commercial classes” means commercial classes within the meaning of subsection 363 (20); (“catégories commerciales”) “industrial classes” means industrial classes within the meaning of subsection 363 (20); (“catégories industrielles”) “payment in lieu of taxes” means a payment in lieu of taxes within the meaning of section 361.1. (“paiement tenant lieu d’impôts”) 1998, c. 33, s. 37.
Part applies to 1998, 1999 and 2000
447.36(1)This Part applies only with respect to the 1998, 1999 and 2000 taxation years. Regulations for transition after 2000 (2)Subsection (1) does not affect the application of regulations under clause 447.34 (1) (d), as that clause applies under section 447.43. 1998, c. 33, s. 37.
Frozen assessments
447.38(1)Sections 447.5 to 447.13 apply as though they formed part of this Division with the modifications in this section and such other modifications as are necessary. Minimum business assessment (2)If the business assessment for a property is less than 30 per cent of the commercial assessment for the property, the business assessment shall be increased so that it is equal to 30 per cent of the commercial assessment. Application of business assessment (3)Subsection (2) applies only to property in the commercial classes or industrial classes and does not apply to a property that was used exclusively for the parking of vehicles at the end of 1997. 1998, c. 33, s. 37.
Application of other provisions
447.39The following provisions apply as though they formed part of this Part with such modifications as are necessary: 1. Section 447.21, paragraphs 1, 2 and 3 (Multi-residential property class). 2. Section 447.22 (Mixed use). 3. Section 447.23 (Supplementary assessments, etc.). 1998, c. 33, s. 37.
Tenants of leased premises
447.40(1)Section 447.24 applies as though it formed part of this Division with the modifications in this section and such other modifications as are necessary. Same (2)The reference to “after this section comes into force” in subsection 447.24 (3) shall be deemed, for the purposes of this Division, to be a reference to “before Part XXII.2 comes into force”. Calculation of tenant’s cap (3)Subparagraphs i, ii and iii of paragraph 3 of subsection 447.24 (7) shall be deemed, for the purposes of this Division, to read as follows: i. for 1998, 10 per cent, ii. for 1999, 15 per cent, or iii. for 2000, 20 per cent. Same (4)Paragraph 5 of subsection 447.24 (7) shall be deemed, for the purposes of this Division, to read as follows: 5. The amount, as adjusted under paragraph 4, shall be further adjusted by making the adjustments, if any, prescribed in the regulations in respect of, i. if Division B applies, adjustments under paragraphs 4 and 5 of subsection 447.47 (1), ii. if Division B does not apply, adjustments under paragraphs 4 and 5 of subsection 447.59 (1). Provision referring to coming into force of section (5)The reference to “before this section comes into force” in clause 447.24 (13) (a) shall be deemed, for the purposes of this Division, to be a reference to “before Part XXII.2 comes into force”. 1998, c. 33, s. 37.
Recouping of landlord’s shortfall
447.41(1)Section 447.25 applies as though it formed part of this Division with the modifications in this section and such other modifications as are necessary. Provision referring to coming into force of section (2)The reference to “the day this section comes into force” in subsection 447.25 (3) shall be deemed, for the purposes of this Division, to be a reference to “the day Part XXII.2 comes into force”. 1998, c. 33, s. 37.
Limitations on appeal
447.42(1)Section 447.26 applies as though it formed part of this Division with the modifications in this section and such other modifications as are necessary. Applications to council (2)Clause 447.26 (2) (b) shall be deemed, for the purposes of this Division, to read as follows: (b) an error in judgment in a determination under the following provisions as they apply under this Division: section 447.8, subsection 447.10 (2) or (3), section 447.11, paragraph 3 of section 447.21, paragraph 2 of section 447.22 or paragraph 2 or 3 of section 447.23. 1998, c. 33, s. 37.
Application of other provisions
447.43The following provisions apply as though they formed part of this Division with such modifications as are necessary: 1. Section 447.26.1 (Correction of errors). 1.1 Section 447.27 (Upper-tier request for listing). 2. Section 447.28 (References to assessment). 3. Section 447.34 (Regulations, general). 4. Section 447.34.1 (Cap on new property). 1998, c. 33, s. 37; 1999, c. 9, s. 161; 2000, c. 25, s. 43. Division B   Optional Scheme for Setting Taxes
By-law making Division apply
447.44(1)The council of a municipality, other than a lower-tier municipality, may pass a by-law to make this Division apply for 1998, 1999 or 2000 or any combination of those years with respect to property in the municipality that is in a property class designated in the by-law. Property classes that may be designated (2)The following are the property classes that may be designated in a by-law under subsection (1): 1. The commercial property class. 2. The industrial property class. 3. The multi-residential property class. Commercial classes (3)If the commercial property class is designated in a by-law under subsection (1), this Division also applies to the other commercial classes. Industrial classes (4)If the industrial property class is designated in a by-law under subsection (1), this Division also applies to the other industrial classes. When by-laws may be passed, etc. (5)The following apply with respect to when a by-law under subsection (1) may be passed, amended or repealed: 1. A by-law under subsection (1) making this Division apply for a year may not be passed after the deadline for the year. 2. A by-law under subsection (1) may not be amended or repealed after the deadline for a year so as to affect the application of this Division for the year. 3. For the purposes of paragraphs 1 and 2 the following are the deadlines for 1998, 1999 and 2000: i. for 1998, December 31, 1998 or such later deadline as the Minister may prescribe either before or after the December 31 deadline has passed, ii. for 1999, March 31, 1999 or such later deadline as the Minister may prescribe either before or after the March 31 deadline has passed, iii. for 2000, March 31, 2000 or such later deadline as the Minister may prescribe either before or after the March 31 deadline has passed. Regulations (6)The Minister of Finance may make regulations prescribing deadlines for the purposes of subparagraphs i, ii and iii of paragraph 3 of subsection (5). Regulations can be specific (7)A regulation under subsection (6) may be general or specific in its application and may be limited to specific municipalities. 1998, c. 33, s. 37.
Restrictions if by-law passed
447.45The following apply if the council of a municipality passes a by-law under subsection 447.44 (1) to make this Division apply for a year: 1. If this Division applies for 1999 or 2000 and it applied for the previous year, the council of the municipality shall be deemed to have established, under section 363, tax ratios for the year that are the same, for all property classes with respect to which the by-law applies, as the tax ratios for the previous year. 2. If this Division applies for 1999 or 2000 with respect to the commercial property class and it also applied with respect to the commercial property class for the previous year, the municipality may not opt, under the regulations under the Assessment Act, to have any of the commercial classes begin to apply for the year or cease to apply for the year. 3. If this Division applies for 1999 or 2000 with respect to the industrial property class and it also applied with respect to the industrial property class for the previous year, the municipality may not opt, under the regulations under the Assessment Act, to have any of the industrial classes begin to apply for the year or cease to apply for the year. 4. This paragraph applies if this Division applies for 1999 or 2000 with respect to a property class and it also applied with respect to the property class for the previous year.If the council of the municipality passed a by-law under subsection 368.2 (1) for the previous year with respect to the property class, the by-law under subsection 368.2 (1) also applies for the year and may not be amended with respect to the year. 1998, c. 33, s. 37.
Determination of taxes under this Division
447.46(1)The taxes for municipal and school purposes for a year with respect to which this Division applies for a property to which this Division applies shall be determined in accordance with section 447.47 and not in accordance with Part XXII of this Act or Division B of Part IX of the Education Act. Determination of tax rates but for this Division (2)Despite subsection (1), a municipality shall determine the tax rates that would have been levied but for the application of this Division. 1998, c. 33, s. 37.
Determination of amount of taxes
447.47(1)The taxes for municipal and school purposes shall be determined in accordance with the following: 1. The 1997 mill rates shall be determined in accordance with section 447.48. 2. The 1997-level taxes for municipal and school purposes shall be determined, in accordance with section 447.49, using the 1997 mill rates. 3. The 1997-level taxes shall be adjusted, in accordance with section 447.50, to phase-in 1998 tax changes. 4. The 1997-level taxes shall be adjusted by making the reductions, if any, prescribed in the regulations in respect of reductions in taxes for school purposes. 5. The 1997-level taxes shall be adjusted, in accordance with the regulations, in respect of changes in taxes for municipal purposes. 6. The taxes for the property equal the 1997-level taxes, as adjusted under paragraphs 3, 4 and 5. Regulations, tax change adjustments (2)The Minister of Finance may make regulations, (a) providing for adjustments under paragraph 4 of subsection (1) in respect of reductions in taxes for school purposes; (b) providing for adjustments under paragraph 5 of subsection (1) in respect of changes in taxes for municipal purposes. Different adjustments for different classes, etc. (3)Regulations under subsection (2) may provide for different adjustments for different property classes, municipalities and properties. 1998, c. 33, s. 37.
Determination of 1997 mill rates
447.48(1)This section governs the determination of the 1997 mill rates for a property under paragraph 1 of subsection 447.47 (1). 1997 mill rates (2)The mill rates shall be determined in accordance with the following: 1. A 1997 commercial mill rate shall be determined by adding together the commercial mill rates, for municipal and school purposes, that were levied on the property in 1997 or that would have been levied on the property in 1997 if commercial mill rates had been levied on the property in that year. 2. A 1997 residential mill rate shall be determined by adding together the residential mill rates, for municipal and school purposes, that were levied on the property in 1997 or that would have been levied on the property in 1997 if residential mill rates had been levied on the property in that year. 1998, c. 33, s. 37.
Determination of 1997-level taxes
447.49(1)This section governs the determination of the 1997-level taxes for a property under paragraph 2 of subsection 447.47 (1). Method of determination (2)The 1997-level taxes shall be determined as follows: 1. An amount shall be determined by applying the 1997 commercial mill rate to the commercial assessment and the business assessment in the frozen assessment listing. 2. An amount shall be determined by applying the 1997 residential mill rate to the vacant commercial assessment and the non-business assessment in the frozen assessment listing. 3. The 1997-level taxes equal the sum of the amounts determined under paragraphs 1 and 2. Multi-residential property class (3)For property in the multi-residential property class, the 1997-level taxes shall be determined by applying the 1997 residential mill rate to the total assessment in the frozen assessment listing. 1998, c. 33, s. 37.
Phase-in adjustments
447.50(1)This section governs the adjustment of the 1997-level taxes under paragraph 3 of subsection 447.47 (1) to phase-in 1998 tax changes. Increases (2)If there is a 1998 tax increase phase-in for the property for the year or a previous year under section 447.51, the 1998 tax increase phase-in for the year, if any, and the 1998 tax increase phase-ins for any previous year, if any, shall be added to the 1997-level taxes. Decreases (3)If there is a 1998 tax decrease phase-in for the property for the year or a previous year under section 447.51, the 1998 tax decrease phase-in for the year, if any, and the 1998 tax decrease phase-ins for any previous year, if any, shall be subtracted from the 1997-level taxes. 1998, c. 33, s. 37.
No phase-in under s. 372
447.53Section 447.29 applies as though it formed part of this Division with such modifications as are necessary. 1998, c. 33, s. 37.
Interim levy, local municipality
447.54(1)Section 447.30 applies as though it formed part of this Division with the modifications in this section and such other modifications as are necessary. Multi-residential property class (2)The following apply with respect to the multi-residential property class: 1. The taxes to be levied under paragraph 1 of subsection 447.30 (1) shall be determined by applying a mill rate to the total assessment in the frozen assessment listing and not as provided under paragraph 2 of subsection 447.30 (1). 2. Paragraph 4 of subsection 447.30 (1) applies, with such modifications as are necessary, with respect to the mill rate applied under paragraph 1. 3. Paragraph 7 of subsection 447.30 (1) does not apply. 1998, c. 33, s. 37.
Application of s. 447.31
447.55(1)Section 447.31 applies as though it formed part of this Division with the modifications in this section and such other modifications as are necessary. Information in upper-tier rating by-law (2)Subparagraph ii of paragraph 1 of section 447.31 does not apply for the purposes of this Division. 1998, c. 33, s. 37.
Application of ss. 447.32 and 447.33
447.56The following provisions apply as though they formed part of this Division with such modifications as are necessary: 1. Section 447.32 (Conflict with restructuring orders). 2. Section 447.33 (Conflict with orders under Municipal Boundary Negotiations Act). 1998, c. 33, s. 37.
Regulations, Minister of Finance
447.57(1)The Minister of Finance may make regulations, (a) prescribing an amount for the purposes of paragraph 2 of subsection 447.51 (4); (b) varying the application of section 447.20 as it applies under section 447.52; (c) varying the application of this Division, (i) for 1999 for a municipality with respect to which this Division did not apply for 1998, and (ii) for 2000 for a municipality with respect to which this Division did not apply for 1999. General or specific (2)A regulation under subsection (1) may be general or specific in its application and may treat different municipalities differently. 1998, c. 33, s. 37. Division C   Maximum Taxes if Optional Scheme doesn’t apply
Taxes not to exceed maximum taxes
447.58(1)If the taxes for municipal and school purposes for a property for a year less any rebates on those taxes under section 442.1 or 442.2 exceed the maximum taxes for the property for the year under this Division, the taxes shall be reduced by that excess. No application if Division B applies (2)This section does not apply for a year with respect to, (a) the commercial classes in a municipality if Division B applies for the year with respect to those classes in the municipality; (b) the industrial classes in a municipality if Division B applies for the year with respect to those classes in the municipality; (c) the multi-residential property class in a municipality if Division B applies for the year with respect to that property class in the municipality. Sharing of costs (3)The following apply with respect to the sharing of the costs of a reduction of taxes on a property under subsection (1): 1. No part of the costs shall be shared by a school board. 2. If more than one municipality shares in the revenue from the taxes on the property, the cost shall be shared by the municipalities in the same proportion as the municipalities share in the municipal portion of the revenue from the taxes on the property. 1998, c. 33, s. 37.
Determination of maximum taxes
447.59(1)The maximum taxes for a property for a year shall be determined in accordance with the following: 1. The 1997 mill rates shall be determined in accordance with section 447.60. 2. The 1997-level taxes for municipal and school purposes shall be determined, in accordance with section 447.61, using the 1997 mill rates. 3. The 1997-level taxes shall be adjusted in accordance with section 447.62. 4. The 1997-level taxes shall be adjusted by making the reductions, if any, prescribed in the regulations in respect of reductions in taxes for school purposes. 5. The 1997-level taxes shall be adjusted, in accordance with the regulations, in respect of changes in taxes for municipal purposes. 6. The taxes for the property equal the 1997-level taxes, as adjusted under paragraphs 3, 4 and 5. Regulations, tax change adjustments (2)The Minister of Finance may make regulations, (a) providing for adjustments under paragraph 4 of subsection (1) in respect of reductions in taxes for school purposes; (b) providing for adjustments under paragraph 5 of subsection (1) in respect of changes in taxes for municipal purposes. Different adjustments for different classes, etc. (3)Regulations under subsection (2) may provide for different adjustments for different property classes, municipalities and properties. Supplementary assessments (4)If a supplementary assessment is made under section 34 of the Assessment Act increasing the assessment for a year of a property, the maximum taxes for the property for the year shall be increased by the increase in taxes for municipal and school purposes for the year attributable to the increase in the assessment. 1998, c. 33, s. 37.
Determination of 1997 mill rates
447.60(1)This section governs the determination of the 1997 mill rates for a property under paragraph 1 of subsection 447.59 (1). 1997 mill rates (2)The mill rates shall be determined in accordance with the following: 1. A 1997 commercial mill rate shall be determined by adding together the commercial mill rates, for municipal and school purposes, that were levied on the property in 1997 or that would have been levied on the property in 1997 if commercial mill rates had been levied on the property in that year. 2. A 1997 residential mill rate shall be determined by adding together the residential mill rates, for municipal and school purposes, that were levied on the property in 1997 or that would have been levied on the property in 1997 if residential mill rates had been levied on the property in that year. 1998, c. 33, s. 37.
Determination of 1997-level taxes
447.61(1)This section governs the determination of the 1997-level taxes for a property under paragraph 2 of subsection 447.59 (1). Method of determination (2)The 1997-level taxes shall be determined as follows: 1. An amount shall be determined by applying the 1997 commercial mill rate to the commercial assessment and the business assessment in the frozen assessment listing. 2. An amount shall be determined by applying the 1997 residential mill rate to the vacant commercial assessment and the non-business assessment in the frozen assessment listing. 3. The 1997-level taxes equal the sum of the amounts determined under paragraphs 1 and 2. Multi-residential property class (3)For property in the multi-residential property class, the 1997-level taxes shall be determined by applying the 1997 residential mill rate to the total assessment in the frozen assessment listing. 1998, c. 33, s. 37.
Percentage increases
447.62(1)This section governs the adjustment of the 1997-level taxes under paragraph 3 of subsection 447.59 (1). 1998 (2)For 1998, the 1997-level taxes shall be increased by 10 per cent. 1999 (3)For 1999, the 1997-level taxes shall be increased by 5 per cent and by the amount of the increase under subsection (2) for 1998. 2000 (4)For 2000, the 1997-level taxes shall be increased by 5 per cent and by the amount of the increase under subsection (2) for 1998 and the amount of the increase under subsection (3) for 1999. 1998, c. 33, s. 37. PART XXII.3   LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES BEGINNING IN 2001
Determination of taxes
447.64 (1) Except as provided in this Part, the taxes for municipal and school purposes for a year for a property to which this Part applies shall be determined in accordance with Part XXII of this Act and Division B of Part IX of the Education Act. 2000, c. 25, s. 44. Annexations, 2000 (2) In respect of a property that was, on December 31, 1999, in territory without municipal organization but, on January 1, 2000, became part of a municipality, the taxes for municipal purposes for 2001 shall be limited to two-thirds of the taxes for municipal purposes that would be levied on the property but for this subsection. 2000, c. 25, s. 44. Annexations, 2001 (3) In respect of a property that is, on December 31, 2000, in territory without municipal organization but, on January 1, 2001, becomes part of a municipality, the taxes for municipal purposes for 2001 shall be limited to one-third and for 2002 to two-thirds of the taxes for municipal purposes that would be levied on the property but for this subsection. 2000, c. 25, s. 44. Annexations, after 2001 (4) In respect of a property that is, on the last day of the taxation year immediately preceding the taxation year, in territory without municipal organization but, on the first day of a taxation year after 2001, becomes part of a municipality, the taxes for municipal purposes for that taxation year shall be limited to one-third and for the year immediately following the taxation year to two-thirds of the taxes for municipal purposes that would be levied on the property but for this subsection. 2000, c. 25, s. 44.
Option for municipalities under Part XXII.1
447.66 (1) If Part XXII.1 applies to a municipality, the council of the municipality, other than a lower-tier municipality, may pass a by-law reducing the increase under paragraph 2 of subsection 447.65 (1) or paragraph 2 of subsection 447.68 (1) to 2.5 per cent for a taxation year. 2000, c. 25, s. 44. Deadline (2) A by-law under subsection (1) may not be passed after February 28 in the taxation year to which it applies or such later deadline as the Minister of Finance may prescribe for the municipality either before or after the February 28 deadline has passed. 2000, c. 25, s. 44.
Recouping of landlord’s shortfall
447.72  (1) A landlord may require a tenant to pay an amount on account of taxes levied for municipal and school purposes that is more than the tenant would otherwise be required to pay under the tenant’s lease to the extent necessary for the landlord to recoup any shortfall, within the meaning of paragraph 3 of subsection 447.71 (7), in respect of other leased premises that form part of the property. 2000, c. 25, s. 44. Same (2) Subsection 447.71 (8) applies, with necessary modifications, with respect to an amount a tenant is required to pay under subsection (1). 2000, c. 25, s. 44. Application (3) This section applies with respect to a tenant only if, (a) section 447.71 does not apply with respect to the tenant; and (b) the tenant’s lease was entered into before June 11, 1998 if Part XXII.1 applied to the property or before December 18, 1998 if Part XXII.2 applied to the property and the tenant’s tenancy has been continuous since that date. 2000, c. 25, s. 44.
Application for cancellation, etc.
447.73 (1) An application to the council for the cancellation, reduction or refund of taxes levied in the year in respect of which the application is made may be made by a person who was overcharged by reason of a gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error in the calculation of taxes under this Part. 2000, c. 25, s. 44. Section 442 applies (2) Section 442 applies to an application made under subsection (1). 2000, c. 25, s. 44.
Part prevails
447.74  Despite subsection 25.2 (11), this Part prevails over an order of the Minister under section 25.2 or a commission under section 25.3. 2000, c. 25, s. 44.
Conflicts
447.75  This Part prevails over an order made under section 14 of the Municipal Boundary Negotiations Act. 2000, c. 25, s. 44.
Where person undercharged
447.76 Section 444 applies to taxes to which this Part applies. 2000, c. 25, s. 44.
Regulations
447.77 (1) The Minister of Finance may make regulations, (a) governing and clarifying the application of this Part; (b) prescribing anything that, under this Part, may or must be prescribed; (c) varying the application of this Part if, in the opinion of the Minister of Finance, it is necessary or desirable to do so in order to further the purposes of this Part, including varying the application of this Part in connection with a municipal restructuring or a general reassessment. 2000, c. 25, s. 44. Definitions (2) In this section, “general reassessment” has the same meaning as in section 361.1; (“réévaluation générale”) “municipal restructuring” means, (a) the incorporation of a new municipality, (b) the amalgamation of municipalities, (c) the alteration of the boundaries of a municipality, (d) the dissolution of a municipality, or (e) the establishment of an area services board under Part II of the Northern Services Boards Act. (“restructuration municipale”) 2000, c. 25, s. 44.
Application
447.78 This Part applies to the 2001 and subsequent taxation years. 2000, c. 25, s. 44. PART XXIII   MISCELLANEOUS
Regulations respecting dogs running at large
448.(1)The Lieutenant Governor in Council may make regulations for prohibiting or regulating the running at large of dogs in territory without municipal organization or in any defined area thereof, for seizing and impounding, and for killing, whether before or after impounding, dogs running at large contrary to the regulations, and for selling dogs so impounded at such time and in such manner as may be provided in the regulations. Deeming provision (2)A dog shall be deemed to be running at large when found on any place other than the premises of the owner and not under the control of any person. Offence (3)Every owner of a dog who allows it to run at large contrary to the regulations made under this section is guilty of an offence. R.S.O. 1990, c. M.45, s. 448.
Forms
449.Where the forms therefor are not prescribed by this Act, the Ministry may prescribe forms of by-laws, notices and other proceedings to be passed, given or taken under or in carrying out the provisions of this Act, and every by-law, notice or other proceeding that is in substantial conformity with the form is prescribed by this Act or the Ministry and that is not calculated to mislead is not open to objection on the ground that it is not in accordance with the form so prescribed. R.S.O. 1990, c. M.45, s. 449.
By-laws providing for use of forms
I, ......................................, having been elected to the office of ....................................... in the municipality of ................................... do swear (or affirm) that I will be faithful and bear true allegiance to Her Majesty Queen Elizabeth II (or the reigning sovereign for the time being).
By-laws providing for use of forms
I, A.B., of ......................................., Clerk of the Corporation of ........................................... in the County of ..................................., do hereby certify under my hand and the seal of the Corporation that X.Y. was duly elected reeve (or deputy reeve) of the town (township or village, as the case may be), and has made and subscribed the declaration of office and qualification as such reeve (or deputy reeve). A.B.
By-laws providing for use of forms
A.B.
By-laws providing for use of forms
I, ......................................., do solemnly promise and declare that I will truly, faithfully and impartially, to the best of my knowledge and ability, execute the office of ................................ to which I have been elected in this municipality, that I have not received and will not receive any payment or reward, or promise thereof, for the exercise of any partiality or malversation or other undue execution of such office, and that I will disclose any pecuniary interest, direct or indirect as required by and in accordance with the Municipal Conflict of Interest Act, and I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath.
By-laws providing for use of forms
I, ......................................., do solemnly promise and declare that I will truly, faithfully and impartially, to the best of my knowledge and ability, execute the office of (insert name of office, or offices in the case of a person who has been appointed to two or more offices that he or she may lawfully hold at the same time), that I will truly, faithfully and impartially, to the best of my knowledge and ability, execute the offices to which I have been appointed in this municipality, that I have not received and will not receive any payment or reward, or promise thereof, for the exercise of any partiality or malversation or other undue execution of such office (or offices), and that I have not by myself or partner, either directly or indirectly, any interest in any contract with or on behalf of the corporation except that arising out of my office as clerk (or my office as treasurer, collector, etc., as the case may be).
By-laws providing for use of forms
I, ......................................., having been appointed auditor for the municipal corporation of ..................................... promise and declare that I will faithfully perform the duties of that office according to the best of my judgment and ability; and I do solemnly declare that I had not, directly or indirectly, any share or interest in any contract or employment (except that of auditor, if reappointed) with, by or on behalf of such municipal corporation during the year preceding my appointment, and that I have not any such contract or employment except that of auditor or other than for services within my professional capacity.
By-laws providing for use of forms
The above is a true copy of a by-law passed by the Municipal Council of ................................................. of ................................ on the .................................. day of ..................................., 20.... And all persons are hereby required to take notice that anyone desirous of applying to have such by-law, or any part thereof, quashed must make an application for that purpose to the Ontario Court (General Division), within three months next after the first publication of this notice in the newspaper called the ......................................, or that person will be too late to be heard in that behalf.
By-laws providing for use of forms
I, (name and residence), make oath and say (or solemnly declare and affirm) as follows:
By-laws providing for use of forms
In accordance with the Municipal Act, I have appended my initials in the collector’s roll attached hereto to every date entered by me in the roll as the date of demand of payment, or notice of taxes, pursuant to section 392 (or section 399) and of every transmission of statement and demand of taxes pursuant to section 395, or have attached my certificate pursuant to section 396, and every such date has been truly stated in the roll or certificate.
By-laws providing for use of forms
Treasurer’s Office of the County (or City or Town or Township) of ......................................................
By-laws providing for use of forms
Statement showing arrears of taxes upon the following lands in the Township or City, or Town of ................................................................................
By-laws providing for use of forms
I hereby certify that the above statement shows all arrears of taxes against the above lands, and proceedings have (not) been commenced under the Municipal Tax Sales Act.
By-laws providing for use of forms
................................................ Treasurer R.S.O. 1990, c. M.45, Form 8.
By-laws providing for use of forms
Treasurer R.S.O. 1990, c. M.45, Form 8.