jswizzle3737/ontario_laws_and_regs huggingface dataset:
Apportionment of taxes where land assessed in block
413.(1)When it is shown to the Assessment Review Board or to the council of a municipality that taxes or rates are or have become due upon land assessed in one block, the Assessment Review Board or council, upon the application by the treasurer of the municipality or by or on behalf of any person claiming to be the owner of one or more parcels of the land, may, after notice of the application to all owners, direct the apportionment of the taxes or rates upon such parcels in proportion to their relative value at the time of the assessment, regard being had to all special circumstances, and the council may direct how any part payment made under section 412 is to be applied, and, upon payment of the apportionment assigned to any parcel, the payment shall be a satisfaction of the taxes or rates thereon, or the Assessment Review Board or the council, as the case may be, may make such other direction as the case may require, and the provision herein contained is retroactive in its operation, but does not apply to any lands that have been advertised for sale for taxes or rates. Minute of apportionment for treasurer (2)Forthwith after an apportionment has been made, the clerk shall transmit a copy of the minute or resolution to the treasurer, who, upon receipt thereof, shall enter it in his or her books, and thereafter each lot or other subdivision of the land affected is liable only for the amount of taxes or rates apportioned thereto, and is only liable for sale for non-payment of the tax or rate so apportioned or charged against it. R.S.O. 1990, c. M.45, s. 413.
Appeal
414.An owner may appeal a decision of the council of a municipality under section 413 to the Assessment Review Board. 1997, c. 29, s. 46. Note: This Act, as it read on December 31, 1997, continues to apply with respect to an appeal to the Ontario Municipal Board under section 414 commenced on or before December 31, 1997. See: 1997, c. 29, s. 75.
Written statement of arrears
415.(1)The treasurer shall, on demand, give a written certified statement of the arrears due on any land, and, may charge an amount for the cost of the search and certified statement on each separate parcel, but shall not make any charge to any person who forthwith pays the taxes. Definition (2)For the purposes of subsection (1), “amount” means an amount not exceeding the administrative cost of the search and certified statement as determined by a by-law passed by council. Idem (3)A statement given under subsection (1) is binding upon the municipal corporation and the amount charged for the search and statement belongs to the corporation and not to the treasurer. Form (4)The certified statement may be in Form 8 in English or English and French. R.S.O. 1990, c. M.45, s. 415.
Treasurer to keep duplicate receipt book
416.The treasurer of a local municipality shall keep a duplicate blank receipt book, and on receipt of any sum of money for taxes on land shall deliver to the person making the payment one of such receipts, retaining the second of the set in the book, and the auditors shall examine and audit such books and accounts at least once in every year. R.S.O. 1990, c. M.45, s. 416.
As to pretended receipt, etc.
417.If any person produces to the treasurer, as evidence of payment of any tax, any paper purporting to be a receipt of a collector, school trustee or other municipal officer, the treasurer is not bound to accept it until he or she has received a report from the clerk of the municipality interested, certifying the correctness thereof, or until he or she is otherwise satisfied that such tax has been paid. R.S.O. 1990, c. M.45, s. 417.
Lands on which taxes unpaid to be entered in certain books by treasurer
418.The treasurer of every county shall keep a separate book for each township and village, in which he or she shall enter all the lands in the municipality on which it appears, from the returns made to him or her by the clerk and from the collector’s roll, that there are any taxes unpaid, and the amounts so due, and the treasurer shall, on the 15th day of January in every year, complete and balance the books by entering against every parcel of land the arrears, if any, due at the last settlement, and the taxes of the preceding year that remain unpaid, and he or she shall ascertain and enter therein the total amount of arrears, if any, chargeable upon the land at that date. R.S.O. 1990, c. M.45, s. 418.
Interest on tax arrears
419.(1)Despite any special Act, but subject to subsection (2), the treasurer, collector or county treasurer, as the case may be, shall add to the amount of all taxes due and unpaid interest at the rate of one-half of 1 per cent per month for each month or fraction thereof from the 31st day of December in the year in which the taxes were levied until the taxes are paid, provided that the council by by-law may increase such rate to a rate not exceeding 1¼ per cent per month. Idem (2)Despite subsection (1) or any special Act, the council of a local municipality may, by by-law, require that the treasurer, collector or county treasurer, as the case may be, add to the amount of all taxes due and unpaid interest at such rate not exceeding 15 per cent per annum as the council determines, from the 31st day of December in the year in which the taxes were levied until the taxes are paid. Interest, etc., not to be compounded (3)No interest or percentage added to taxes shall be compounded. Interest, etc., to form part of taxes (4)Interest and percentages added to taxes form part of such taxes and shall be collected as taxes. R.S.O. 1990, c. M.45, s. 419.
Where distress on premises, treasurer may distrain
420.If there are to the knowledge of the treasurer goods and chattels liable to distress upon any land in arrear for taxes, the treasurer may levy the arrears of taxes and the costs by distress, and has the same authority to collect by distress as a collector has under this Act, and section 400 applies thereto. R.S.O. 1990, c. M.45, s. 420.
Where deficiency occurs
421.(1)Every municipal council in paying over any rate to a body for which it is required by law to levy rates or raise money shall, except where otherwise provided, supply out of the funds of the corporation any deficiency caused by the non-payment of taxes, and, where any deficiency is caused by the abatement or refund of or inability to collect taxes, the council shall charge back a proportionate share thereof to every such body, provided that the council shall not charge back any deficiency caused by an abatement or refund of taxes made as a result of an application brought under clause 442 (1) (e). R.S.O. 1990, c. M.45, s. 421. Deficiency, Part XXII.1 or XXII.2 (2)Every municipal council that is required to pay over any money to a body for which it is required by law to levy rates or raise money shall, except where otherwise provided, supply out of the funds of the corporation any deficiency caused by the application of section 447.19 of Part XXII.1 or section 447.51 of Part XXII.2 and the council shall charge back a proportionate share of the deficiency to the body in the same proportion as that body shares with other bodies in the revenues from taxes. Surplus, Part XXII.1 or XXII.2 (3)Every municipal council that is required to pay over any money to a body for which it is required by law to levy rates or raise money shall, except where otherwise provided, in respect of a property that is subject to Part XXII.1 or Division B of Part XXII.2, credit a proportionate share of any surplus to the body in the same proportion as that body shares with other bodies in the revenues from taxes. Determination of deficiency or surplus (4)For the purposes of subsections (1) and (3), if a property is subject to Part XXII.1 or Division B of Part XXII.2, any deficiency or surplus shall be determined by reference to the taxes determined under Part XXII.1 or Division B of Part XXII.2 and not to the taxes that would have been imposed but for the application of Part XXII.1 or Division B of Part XXII.2. Application (5)Subsections (2) to (4) apply with respect to the 1998, 1999 and 2000 taxation years. 1999, c. 9, s. 148. Responsibility of Officers
Offence
422.Every treasurer, clerk or other officer who refuses or neglects to perform any duty required of him or her by this Part is guilty of an offence. R.S.O. 1990, c. M.45, s. 422.
Proceedings for compelling collectors to pay over money
423.If a collector refuses or neglects to pay the sums contained in his or her roll to the proper treasurer or other person legally authorized to receive the same, or duly to account for the same as uncollected, the treasurer shall, within twenty days after the time when the payment ought to have been made, issue a warrant under his or her hand and seal directed to the sheriff for the area commanding the sheriff to levy of the goods, chattels, lands and tenements of the collector and his or her sureties such sum as remains unpaid and unaccounted for, with costs, and to pay to the treasurer the sum so unaccounted for. R.S.O. 1990, c. M.45, s. 423.
Warrant to be delivered to sheriff
424.The treasurer shall immediately deliver the warrant to the sheriff. R.S.O. 1990, c. M.45, s. 424.
Sheriff to execute warrant and pay money levied
425.The sheriff to whom the warrant is directed shall, within forty days, cause the warrant to be executed and make a report thereon to the treasurer, and shall pay to the treasurer the money levied by virtue thereof, deducting for his or her fees the same compensation as upon writs of execution issued out of a court. R.S.O. 1990, c. M.45, s. 425.
Mode of compelling sheriff to pay over
426.If a sheriff refuses or neglects to levy any money when so commanded, or to pay over the money, or makes a false report on the warrant, or neglects or refuses to make any report, or makes an insufficient report, the treasurer may, upon affidavit of the facts, apply to the Ontario Court (General Division) for an order under section 481. R.S.O. 1990, c. M.45, s. 426.
Seizure and sale
427.If the court is of opinion that the sheriff has been guilty of the dereliction alleged, the court shall order the proper officer of the court to issue a writ of seizure and sale, adapted to the case, directed to a coroner of the area in which the municipality is situate, or to a coroner of the area, as the case may be, for which the collector is in default. R.S.O. 1990, c. M.45, s. 427; 1993, c. 27, Sched.
Tenor of such writ and execution thereof
428.The writ shall direct the coroner to levy of the goods and chattels of the sheriff the sum that the sheriff was ordered to levy by the warrant of the treasurer, together with the costs of the application and of the writ and of its execution, and the writ shall bear date on the day of its issue, and is returnable forthwith on its being executed, and the coroner, upon executing the writ, is entitled to the same fees as upon a writ grounded upon a judgment of the court. R.S.O. 1990, c. M.45, s. 428.
Offence for sheriff neglecting to perform duty
429.Every sheriff who wilfully omits to perform any duty required of him or her by this Act is guilty of an offence. R.S.O. 1990, c. M.45, s. 429.
Payment of money collected for the Province
430.All money assessed, levied and collected for the purpose of being paid to the Treasurer of Ontario, or to any other public officer, for the public uses of Ontario, or for any special purpose or use mentioned in the Act under which the money is raised, shall be assessed, levied and collected by, and accounted for and paid over to, the same persons, in the same manner and at the same time as taxes imposed on the same property for county, city or town purposes and shall be deemed to be money collected for the county, city or town, so far as to charge every collector or treasurer with the same, and to render them and their sureties responsible therefor, and for every default or neglect in regard to the same, in like manner as in the case of money assessed, levied and collected for the use of the county, city or town. R.S.O. 1990, c. M.45, s. 430.
How money collected for county purposes to be paid over
431.All money collected for county purposes or for any of the purposes mentioned in section 430 is payable by the collector to the township, town or village treasurer, and by him or her to the county treasurer, and the corporation of the township, town or village is responsible therefor to the corporation of the county. R.S.O. 1990, c. M.45, s. 431.
Collectors or treasurers bound to account for all money collected by them
432.Any bond or security given by the collector or treasurer to the corporation of the township, town or village, to account for and pay over all money collected or received by him or her, applies to money collected or received for county purposes or for any of the purposes mentioned in section 439. R.S.O. 1990, c. M.45, s. 432.
Local treasurer to pay over county money to county treasurer
433.(1)The treasurer of every township, town or village shall, on or before the 20th day of December in each year, pay to the treasurer of the county all money that was assessed and by law required to be levied and collected in the municipality for county purposes or for any of the purposes mentioned in section 432, and, in case of non-payment of such money or any portion thereof on or before such date, the township, town or village so in default shall pay to the county interest thereon at the rate of 12 per cent per annum from such date until payment is made. Reduced penalty rate and allowance of discount for prepayment (2)The council of a county may by by-law provide for a rate of interest of less than 12 per cent per annum in case of non-payment of money assessed for county purposes and may also provide for payment of a discount at such rate per annum as the by-law may set forth for payment of money or any portion thereof assessed for county purposes if paid prior to the 20th day of December in the year in which the money is payable. R.S.O. 1990, c. M.45, s. 433.
Mode of enforcing such payments
434.If default is made in such payment, the county treasurer may retain or stop a like amount out of any money that would otherwise be payable by him or her to the municipality, or may recover the same by an action against the municipality, or, where the same has been in arrear for three months, may, by warrant under his or her hand and seal, reciting the facts, direct the sheriff for the area to levy and collect the amount due with interest and costs from the municipality in default. R.S.O. 1990, c. M.45, s. 434.
How sheriff to collect
435.The sheriff, upon receipt of the warrant, shall levy and collect the amount, with his or her own fees and costs, in the same manner as is provided by the Execution Act in the case of executions against municipal corporations. R.S.O. 1990, c. M.45, s. 435.
Treasurer, etc., to account for and pay over Crown money
436.The county, city or town treasurer is accountable and responsible to the Crown for all money collected for any of the purposes mentioned in section 430, and shall pay over such money to the Treasurer of Ontario. R.S.O. 1990, c. M.45, s. 436.
Municipality responsible for such money
437.Every municipality is responsible to Her Majesty, and to all other persons interested, that all money coming into the hands of the treasurer of the municipality by virtue of the treasurer’s office shall be duly paid over and accounted for by the treasurer according to law. R.S.O. 1990, c. M.45, s. 437.
Treasurer, etc., responsible to municipality
438.The treasurer and the treasurer’s sureties are responsible and accountable for such money to the municipality and any bond or security given by them for the duly accounting for and paying over money belonging to the municipality applies to all money mentioned in section 430 and may be enforced against the treasurer or the treasurer’s sureties in case of default. R.S.O. 1990, c. M.45, s. 438.
Bonds to apply to school money
439.The bond of the treasurer and the treasurer’s sureties applies to school money and to all public money of Ontario and, in case of default, Her Majesty may enforce the responsibility of the municipality by stopping payment of a like amount out of any public money that would otherwise be payable to the municipality or to the treasurer thereof, or by action against the corporation. R.S.O. 1990, c. M.45, s. 439.
City, etc., responsible for default of treasurer, etc.
440.Any person aggrieved by the default of the treasurer may recover from the municipality the amount due or payable to such person as money had and received to the person’s use. R.S.O. 1990, c. M.45, s. 440. Miscellaneous
Uncollectable taxes
441.(1)Where the treasurer ascertains that certain taxes are uncollectable, the treasurer shall recommend to the council that such outstanding taxes be struck off the roll, and the council may direct the treasurer to strike such taxes off the roll. Taxes uncollectable by reason of court decision (2)Despite subsection (1), the treasurer may strike from the roll taxes that by reason of a decision under section 442 or 443, or of a decision of a judge of any court are uncollectable. R.S.O. 1990, c. M.45, s. 441.
Tax reductions
442.2 (1) The council of a municipality, other than a lower-tier municipality, may, by by-law passed on or before April 30 of the year to which it relates, provide for tax reductions for owners of all or part of the eligible amount on properties in the property classes described in subsection (2) that are designated in the by-law. 2000, c. 25, s. 33. Property classes (2) The property classes referred to in subsection (1) are the property classes that are subject to Part XXII.3, and the by-law may treat different property classes differently. 2000, c. 25, s. 33. Reductions on the collector’s roll (3) Tax reductions under a by-law under subsection (1) shall be given through adjustments made to the collector’s roll for the property for the taxation year. 2000, c. 25, s. 33. Sharing costs of tax reductions (4) The cost of a tax reduction for a property shall be shared by the municipalities that share in the revenues from the taxes on the property in the same proportion as the municipalities share in those revenues. 2000, c. 25, s. 33. Reductions not limited by s. 111 (5) Section 111 does not apply with respect to tax reductions under a by-law under subsection (1). 2000, c. 25, s. 33. Regulations (6) The Minister of Finance may make regulations, (a) extending the deadline for passing a by-law under subsection (1) either before or after the deadline has passed; (b) governing by-laws under subsection (1) and the reductions provided under such by-laws. 2000, c. 25, s. 33. General or specific (7) A regulation under subsection (6) may be general or specific in its application and may be restricted to the municipalities specified. 2000, c. 25, s. 33. Definitions (8) In this section, “eligible amount” means, in relation to a property, the amount by which the taxes for the year but for the application of Part XXII.3 exceed the taxes determined under subsection 447.65 (1) or 447.68 (1); (“somme admissible”) “lower-tier municipality” and “municipality” have the same meaning as in section 361.1. (“municipalité de palier inférieur”, “municipalité”) 2000, c. 25, s. 33. 442.3Repealed: 2001, c. 23, s. 161.
Definitions
442.3Repealed: 2001, c. 23, s. 161.
Tax rebate for newly constructed properties
442.4(1)The council of a municipality, other than a lower-tier municipality, shall have a program to provide for tax rebates for 1998 and 1999 on property, (a) that became subject to Part XXII.1 or Part XXII.2 after January 1, 1998 and before January 1, 2000; or (b) that was subject to Part XXII.1 or XXII.2 on January 1, 1998 if improvements were made on it after January 1, 1998 and before January 1, 2000. Application of tax rebate (2)A tax rebate under this section applies only to property whose frozen assessment listing was changed under subsection 447.10 (2). Calculation of rebate (3)The amount of the tax rebate shall be calculated in accordance with the regulations. Costs to be shared (4)The costs of a rebate of taxes on a property under this section shall be shared by the municipalities and school boards that share in the revenue from the taxes on the property in the same proportion as the municipalities and school boards share in those revenues. Regulations (5)The Minister of Finance may make regulations, (a) governing tax rebates under this section, including prescribing additional requirements a property must meet before being eligible for those rebates and governing procedural requirements for those rebates; (b) prescribing the circumstances under which a rebate may be paid and the method of calculating the amount of such a rebate; (c) requiring that tax rebates be provided for property if the property is added to the frozen assessment listing under section 447.7 or subsection 447.9 (2). Same (6)A regulation under subsection (5) may be general or specific in its application and may be restricted to those municipalities specified in the regulation. 1999, c. 9, s. 150.
Payment in lieu of taxes by Government of Canada
445.(1)Where the Government of Canada desires to relieve a tenant or user of any land owned by Her Majesty in right of Canada, or in which Her Majesty has an interest, from any personal liability to pay taxes assessed against that person, or to provide payment for specific municipal services rendered to such a tenant or user or to Her Majesty, a municipality may agree to accept and may accept from the Government of Canada an amount of money in lieu of taxes on such tenant or user or payment for such specific municipal services that would otherwise be payable. Municipal services (2)The specific municipal services referred to in subsection (1) do not include the provision of any right to attend elementary or secondary schools. Taxes not to be levied (3)Where a municipality has agreed to accept and has accepted such payment, as provided for in subsection (1), the municipality shall not collect any taxes on or in respect of any person who uses land with respect to which such payment is made. Distribution of money (4)Where money is received by a municipality under subsection (1) to relieve a tenant or user of any land owned by Her Majesty in right of Canada, or in which Her Majesty has an interest, from any personal liability to pay taxes assessed against that person, the amount thereof which, if the taxes had been levied in the usual way, would have been paid to any body for which the council is required by law to levy rates or raise money shall be paid over to such body. Idem (5)The money received by a municipality under subsection (1) other than the money paid over to other bodies under subsection (4) shall be credited to the general fund of the municipality. R.S.O. 1990, c. M.45, s. 445.
Tax arrangements for tenants of provincial government
446.(1)The Minister may pay taxes due to a municipality by a tenant, as defined in the Assessment Act, of land owned by Her Majesty in right of Ontario or in which Her Majesty in right of Ontario has an interest. Idem (2)Where the Minister pays the taxes due in any year on behalf of a tenant under subsection (1) in respect of land occupied by the tenant and the municipality accepts the payment, all future notices of taxes due to the municipality in respect of the tenant’s occupancy of the land shall be sent to the Minister and not to the tenant. Tenant’s responsibility (3)Where the Minister pays taxes on behalf of a tenant under subsection (1), the tenant ceases to be liable to the municipality for the taxes due but the Minister may recover the amount of the taxes in whole or in part from the tenant and the amount billed to a tenant by the Minister under this subsection shall be deemed to be a debt of the tenant owing to Her Majesty in right of Ontario. Amount deemed to be taxes (4)An amount received by a municipality under subsection (1) shall be treated in the same manner as if paid as taxes by the tenant. R.S.O. 1990, c. M.45, s. 446.
Computation of time for proceedings where time limited expires on Saturday
447.Where the municipal offices in a municipality are closed on Saturday and the time limited for any proceeding or for the doing of any thing in such municipal offices under this Part expires or falls upon a Saturday, the time so limited shall extend to and the thing may be done on the day next following that is not a holiday. R.S.O. 1990, c. M.45, s. 447. PART XXII.1   CAPPING OF TAXES FOR CERTAIN PROPERTY CLASSES FOR 1998, 1999 AND 2000 — 2.5 PER CENT CAP Interpretation
Definitions
447.1(1)In this Part, “classification” includes a determination that land is in or is no longer in a subclass prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act; (“classification”) “frozen assessment listing” means the frozen assessment listing maintained under section 447.5; (“liste des évaluations gelées”) “lower-tier municipality” has the same meaning as in section 361.1; (“municipalité de palier inférieur”) “municipality” has the same meaning as in section 361.1; (“municipalité”) “property class” has the same meaning as in section 361.1; (“catégorie de biens”) “upper-tier municipality” has the same meaning as in section 361.1. (“municipalité de palier supérieur”) 1998, c. 3, s. 30; 1998, c. 33, s. 26. Specific property classes (2)A reference to a specific property class is a reference to the property class prescribed under section 7 of the Assessment Act. 1998, c. 3, s. 30. Application of Part
Part applies to 1998, 1999 and 2000
447.2(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). 1998, c. 3, s. 30.
By-law making Part apply
447.3(1)The council of a municipality, other than a lower-tier municipality, may pass a by-law to make this Part apply 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 Part also applies to the other commercial classes within the meaning of subsection 363 (20). Industrial classes (4)If the industrial property class is designated in a by-law under subsection (1), this Part also applies to the other industrial classes within the meaning of subsection 363 (20). 1998, c. 3, s. 30. No application to farm land awaiting development (4.1)This Part does not apply with respect to property in the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act and, for the purposes of this Part, the commercial property class, the industrial property class and the multi-residential property class shall be deemed to not include property in those subclasses. 1998, c. 33, s. 27 (1). Deadline for passing by-law (5)A by-law under subsection (1) may not be passed after December 31, 1998 or such later deadline as the Minister of Finance may order for the municipality either before or after the December 31 deadline has passed. 1998, c. 33, s. 27 (2). Orders extending deadline (6)The following apply with respect to an order referred to in subsection (5): 1. The order may be made only upon the request of the municipality to which the order relates. 2. Repealed: 1998, c. 33, s. 27 (3). 3. The Regulations Act does not apply with respect to the order. 1998, c. 3, s. 30; 1998, c. 33, s. 27 (3). Regulations, exemptions (7)The Minister of Finance may make regulations exempting property from the application of this Part. Exempt property deemed not in classes (8)The commercial classes and the industrial classes both within the meaning of subsection 363 (20) and the multi-residential property class shall be deemed, for the purposes of this Part, to not include property exempted from the application of this Part. General or specific (9)A regulation under subsection (7) may be general or specific in its application and may treat different municipalities and properties differently. 1998, c. 33, s. 27 (4).
Restrictions if by-law passed
447.4The following apply if the council of a municipality passes a by-law under subsection 447.3 (1): 1. The by-law applies with respect to 1999 and 2000 as well as with respect to 1998 and the council may not amend the by-law after the deadline for passing such a by-law under subsection 447.3 (5) has passed. If the by-law was passed before the Fairness for Property Taxpayers Act, 1998 received Royal Assent, it may not be amended. 2. The council of the municipality shall be deemed to have established, under section 363, tax ratios for 1999 and 2000 that are the same, for all property classes with respect to which the by-law applies, as the tax ratios for 1998. 3. Repealed: 1998, c. 33, s. 28. 4. If the by-law applies with respect to the commercial property class, the municipality may not opt, under the regulations under the Assessment Act, to have a property class begin to apply within the municipality for 1999 or 2000 or cease to apply within the municipality for 1999 or 2000 if the property class is one of the commercial classes, within the meaning of subsection 363 (20). 5. If the by-law applies with respect to the industrial property class, the municipality may not opt, under the regulations under the Assessment Act, to have a property class begin to apply within the municipality for 1999 or 2000 or cease to apply within the municipality for 1999 or 2000 if the property class is one of the industrial classes, within the meaning of subsection 363 (20). 6. If the council of the municipality passed a by-law under subsection 368.2 (1) for 1998 with respect to a property class with respect to which the by-law under subsection 447.3 (1) applies, the by-law under subsection 368.2 (1) also applies for 1999 and 2000 and may not be amended with respect to those years. 1998, c. 3, s. 30; 1998, c. 33, s. 28. Frozen Assessments
Frozen assessment listings
447.5(1)A local municipality shall maintain frozen assessment listings for the 1998, 1999 and 2000 taxation years for the taxation of properties to which this Part applies. 1998, c. 3, s. 30. Basis of 1998 listing (2)The frozen assessment listing for 1998 shall be based on the assessment roll for 1997, as most recently revised, including any assessments made under section 33 of the Assessment Act in respect of 1997, with the changes required under this Part. 1998, c. 33, s. 29. Basis of 1999, 2000 listings (3)The frozen assessment listings for 1999 and 2000 shall be based on the frozen assessment listing for the previous year with the changes required under this Part. Contents of frozen assessment listing (4)The frozen assessment listing shall include the following for each property to which this Part applies: 1. Total assessment. 2. Commercial assessment. 3. Business assessment. 4. Vacant commercial assessment. 5. Non-business assessment. 1998, c. 3, s. 30.
Assessments in frozen assessment listing
447.6The assessments, referred to in subsection 447.5 (4), in the frozen assessment listing for 1998 shall be determined as follows: 1. The total assessment shall be the sum of the commercial assessment, the vacant commercial assessment and the non-business assessment, determined under paragraphs 2, 4 and 5. 2. The commercial assessment shall be the commercial assessment or industrial assessment, as the case may be, as set out in the assessment roll for 1997, as most recently revised. 3. The business assessment shall be the business assessment as set out in the assessment roll for 1997, as most recently revised. 4. The vacant commercial assessment shall be the vacant commercial assessment or vacant industrial assessment, as the case may be, as set out in the assessment roll for 1997, as most recently revised. 5. The non-business assessment shall be the assessment as set out in the assessment roll for 1997, as most recently revised, for the portion of the property occupied by persons not liable to business assessment under the Assessment Act for 1997 but shall not include any portion of the property occupied by the Government of Ontario or Canada, a government agency of Ontario or Canada or a municipality. 1998, c. 3, s. 30; 1999, c. 9, s. 153 (1). Note: Paragraph 5, as amended by the Statutes of Ontario, 1999, chapter 9, subsection 153 (1), applies with respect to the 1998 and subsequent taxation years. See: 1999, c. 9, s. 153 (2).
Addition of properties
447.7 (1) This section sets out the changes to be made to the frozen assessment listing if this Part applies to a property after any of the following occur: 1. The property ceases to be exempt from taxation on the assessment roll for the 1999 or 2000 taxation year. 2. The property is added to the assessment roll for the 1999 or 2000 taxation year as a result of the subdivision or severance of land. 3. The property is assessed under subsection 33 (3) of the Assessment Act for 1998, 1999 or 2000. 1999, c. 9, s. 154 (1). Note: Subsection (1), as re-enacted by the Statutes of Ontario, 1999, chapter 9, subsection 154 (1), applies with respect to the 1998 and subsequent taxation years. See: 1999, c. 9, s. 154 (2). Added to listing (2) The property shall be added to the frozen assessment listing for the year. 1998, c. 3, s. 30. Changes to frozen assessments (3) The assessments, referred to in subsection 447.5 (4), in the frozen assessment listing for the year shall be determined as follows: 1. The total assessment shall be the assessment set out in the assessment roll for the year, as most recently revised, multiplied by a factor prescribed in the regulations. 2. The commercial assessment shall be the total assessment, determined under paragraph 1, minus the vacant commercial assessment, determined under paragraph 4. 3. The business assessment shall be the commercial assessment, determined under paragraph 2, multiplied by the average business rate determined under section 447.13. 4. The vacant commercial assessment shall be determined in accordance with subsection 447.12 (2). 1998, c. 3, s. 30. Omitted assessments (4) If an assessment for a property that is made in a year under subsection 33 (1) of the Assessment Act applies to the year or to either or both of the next two preceding years, the clerk of the municipality shall revise the frozen assessment listing for the year or for the preceding year or years as provided under this section and the taxes that would have been payable if the changes had been made to the frozen assessment listing in the year shall be levied and collected. 2000, c. 25, s. 39; 2001, c. 23, s. 164. Application (5) Subsection (4) applies to the 1998 and subsequent taxation years. 2000, c. 25, s. 39.
Changes to frozen assessment — subdivision or severance 
447.7.1(1)This section sets out the changes to be made to the frozen assessment listing for a property from which a parcel of land was subdivided or severed. Calculation of frozen assessment (2)If paragraph 2 of subsection 447.7 (1) applies to a property, the total assessment of the property shall be reduced in the prescribed manner. Regulations (3)The Minister of Finance may make regulations prescribing the manner in which the total assessment of property shall be reduced for the purposes of subsection (2). Application (4)This section applies with respect to the 1998 and subsequent taxation years. 1999, c. 9, s. 155.
Removal of properties
447.8If this Part ceases to apply to a property or if the property is removed from the assessment roll, the property shall be removed from the frozen assessment listing. 1998, c. 3, s. 30.
Changes to classification
447.9(1)This section sets out the changes to be made to the frozen assessment listing for 1998, 1999 or 2000 if the classification of a property changes and, as a result of that change in classification, this Part begins to apply, or ceases to apply, to the property. Part beginning to apply (2)If the change in classification resulted in this Part beginning to apply to the property, section 447.7 applies. Part ceasing to apply (3)If the change in classification resulted in this Part ceasing to apply to the property, section 447.8 applies. 1998, c. 3, s. 30.
Certain tax reductions for demolition, etc.
447.11 (1) If the council of a municipality cancels, reduces or refunds taxes under section 442 on an application under clause 442 (1)(c), the council shall also make such changes as are appropriate to the assessments referred to in subsection 447.5 (4). Application to appeals (2) Subsection (1) also applies to the Assessment Review Board when it is exercising the powers of the council under subsection 442 (7). 1998, c. 3, s. 30.
Changes relating to vacancies
447.12(1)This section sets out the changes to be made to the frozen assessment listing for 1999 and 2000 in respect of vacant portions of a property. Adjusted vacant commercial assessment (2)The vacant commercial assessment for a property in the frozen assessment listing shall be adjusted for 1999 and 2000 in accordance with the following:  Where, “Adjusted vacant commercial assessment” means the vacant commercial assessment as adjusted under this subsection; “Frozen assessment” means the total assessment on the frozen assessment listing; “Vacant subclass assessment” means the assessment for the property, as set out in the assessment roll for the year as most recently revised, in the subclass for vacant units and excess land prescribed under the Assessment Act for the property class the property is in; “Total assessment” means the total assessment for the property set out in the assessment roll for the year as most recently revised. Adjusted commercial assessment (3)Subject to subsection (4), the commercial assessment for a property in the frozen assessment listing shall be adjusted in accordance with the following:  Where, “Adjusted commercial assessment” means the commercial assessment as adjusted under this subsection; “Total commercial assessment” means the sum of the commercial assessment and the vacant commercial assessment as set out in the frozen assessment listing before the adjustments under this section; “Adjusted vacant commercial assessment” means the vacant commercial assessment as adjusted under subsection (2). Exception relating to non-business assessment (4)If the adjusted commercial assessment under subsection (3) is less than zero the following apply: 1. The commercial assessment in the frozen assessment listing shall be zero instead of as adjusted under subsection (3). 2. The non-business assessment for the property in the frozen assessment listing shall be adjusted so that it is equal to the total assessment as set out in the frozen assessment listing minus the vacant commercial assessment as adjusted under subsection (2). Adjustments to business assessment (5)The business assessment for a property in the frozen assessment listing shall be adjusted as follows if the commercial assessment for the property is increased or decreased under subsection (3) or (4): 1. If the commercial assessment is increased, the business assessment shall be increased by the increase in the commercial assessment multiplied by the average business rate determined under section 447.13. 2. If the commercial assessment is decreased, the business assessment shall be decreased by the same percentage. 1998, c. 3, s. 30.
Average business rate
447.13(1)The average business rate for calculating business assessment for a property shall be determined in accordance with the following:  Where, “Total business assessment (class)” means the total business assessment in the municipality for property that, for 1998, is in the same property class the property is in; “Total commercial assessment (class)” means the total commercial assessment in the municipality for property that, for 1998, is in the same property class the property is in. 1998, c. 3, s. 30. Same (1.1)Despite subsection (1), the average business rate for a municipality shall not be less than 0.25 or more than 0.75 for the 1998 and subsequent taxation years. 1999, c. 9, s. 157. Use of listing (2)For the purposes of subsection (1), the total business assessment and the total commercial assessment shall be determined using the frozen assessment listing or listings for 1998 with the assessments determined under section 447.6 without any changes under any other provisions of this Part. Property classes (3)For the purposes of this section, the commercial classes, within the meaning of subsection 363 (20), shall be deemed to be a single property class and the industrial classes, within the meaning of subsection 363 (20), shall be deemed to be a single property class. Definition (4)In this section, “municipality” does not include a lower-tier municipality. 1998, c. 3, s. 30. Determination of Taxes
Determination of taxes under this Part
447.14(1)The taxes for municipal and school purposes for 1998, 1999 and 2000 for a property to which this Part applies shall be determined in accordance with section 447.15 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 Part (2)Despite subsection (1), a municipality shall determine the tax rates that would have been levied but for the application of this Part. 1998, c. 3, s. 30.
Determination of amount of taxes
447.15(1)The taxes for municipal and school purposes shall be determined in accordance with the following: 1. The adjusted mill rates shall be determined in accordance with section 447.16. 2. The 1997-level taxes for municipal and school purposes shall be determined, in accordance with section 447.17, using the adjusted mill rates. 3. The 1997-level taxes shall be adjusted, in accordance with section 447.18, 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 by making the reductions, if any, under a by-law under subsection (5) in respect of reductions in taxes for municipal purposes. 6. The taxes for the property equal the 1997-level taxes, as adjusted under paragraphs 3, 4 and 5. 1998, c. 3, s. 30; 1998, c. 33, s. 31. Regulations, reductions for school taxes (2)The Minister of Finance may make regulations providing for reductions under paragraph 4 of subsection (1) in respect of reductions in taxes for school purposes. Different reductions for different classes and municipalities (3)Regulations under subsection (2) may provide for different reductions for different property classes and different municipalities. Different reductions if phase-ins different (4)Regulations under subsection (2) may provide for different reductions for properties for which different adjustments are made under paragraph 3 of subsection (1) to phase-in 1998 tax changes. By-laws, reductions for municipal taxes (5)The council of a municipality, other than a lower-tier municipality, may pass a by-law providing for reductions under paragraph 5 of subsection (1) in respect of reductions in taxes for municipal purposes. Reductions must be passed on (6)A by-law under subsection (5) must ensure that the total reductions under the by-law are equal, for each property class, to the reductions that would have resulted if the provisions referred to in subsection (8) applied. Property classes (7)For the purposes of subsection (6), the commercial classes, within the meaning of subsection 363 (20), shall be deemed to be a single property class and the industrial classes, within the meaning of subsection 363 (20), shall be deemed to be a single property class. By-law reductions replace other reductions (8)If a by-law under subsection (5) is in force in a municipality, paragraph 3 of subsection 447.16 (2), paragraph 2 of subsection 447.16 (3) and subsection 447.16 (4) do not apply with respect to property in the municipality. Powers to treat differently (9)Subsections (3) and (4) apply, with necessary modifications, with respect to a by-law under subsection (5). 1998, c. 3, s. 30.
Determination of 1997-level taxes
447.17(1)This section governs the determination of the 1997-level taxes for a property under paragraph 2 of subsection 447.15 (1). Method of determination (2)The 1997-level taxes shall be determined as follows: 1. An amount shall be determined by applying the adjusted 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 adjusted 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. 1998, c. 3, s. 30.
Phase-in adjustments
447.18(1)This section governs the adjustment of the 1997-level taxes under paragraph 3 of subsection 447.15 (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 447.19, 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 447.19, 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. 3, s. 30.
Distribution of taxes
447.20(1)The following apply for the purposes of distributing the taxes for municipal and school purposes determined under this Part among municipalities and school boards: 1. The taxes that are for school purposes shall be distributed in accordance with sections 257.8 and 257.9 of the Education Act and the taxes that are for municipal purposes shall be distributed in accordance with paragraph 4. 2. The taxes on a property that are for school purposes shall be determined by multiplying the taxes by the taxes on the property for school purposes that would have been imposed on the property if this Part did not apply divided by the total taxes on the property for municipal and school purposes that would have been imposed on the property if this Part did not apply. 3. The taxes on a property for municipal purposes are the taxes minus the amount of the taxes for school purposes. 4. If the property is in an upper-tier municipality, the upper-tier municipality’s share of the taxes for municipal purposes on the property equals the taxes for municipal purposes on the property multiplied by the taxes on the property for upper-tier purposes that would have been imposed on the property if this Part did not apply divided by the total taxes on the property for municipal purposes that would have been imposed on the property if this Part did not apply. 5. An amount that is owed by the municipality to which taxes are payable to an upper-tier municipality under this Act or a school board under the Education Act shall be adjusted to reflect the changes under this Part to the amount of the taxes and their distribution. 1998, c. 3, s. 30. Sharing so that no surplus or shortfall (2)The council of an upper-tier municipality with respect to which this Part applies shall pass a by-law requiring adjustments between the upper-tier municipality and the lower-tier municipalities so that neither the upper-tier municipality nor any lower-tier municipality has a surplus or shortfall as a result of adjustments under paragraph 3 of subsection 447.15 (1). 1998, c. 33, s. 34.