39 (1) The Ministry has the same right of appeal as any person assessed has under subsection 40 (2) of the Assessment Act with respect to the assessment roll of the municipality and, in addition, has the right of appeal conferred by this section.  R.S.O. 1990, c. M.46, s. 39 (1). Idem (2) An appeal by the Ministry under this section may be made at any time within twenty days after the return of the roll and such appeal may be with respect to any particular assessment or omission to assess or generally with respect to all of the assessments included in the roll or any area of the municipality described in the notice of appeal or generally with respect to assessment of land only or buildings only or business included in the roll or in any area of the municipality defined in the notice of appeal.  R.S.O. 1990, c. M.46, s. 39 (2). Appeal from Assessment Review Board (3) The Ministry has the same right of appeal from any decision of the Assessment Review Board as a person assessed has under the Assessment Act.  R.S.O. 1990, c. M.46, s. 39 (3). Procedure (4) Except as provided in subsection (2), in any appeal against a particular assessment by the Ministry the practice and procedure thereon shall be the same as in the case of an appeal by a person assessed.  R.S.O. 1990, c. M.46, s. 39 (4). Practice and procedure in general appeal (5) In any general appeal by the Ministry under this section, the practice and procedure shall be determined by the Assessment Review Board or the Tribunal, as the case may be, and such notice or notices of the appeal shall be given by publication or otherwise as is determined by the Assessment Review Board or the Tribunal, and, upon the hearing of any such general appeal, the Assessment Review Board or the Tribunal has jurisdiction to review any or all of the assessments included in the roll as is necessary to determine the appeal and may make any changes, alterations and amendments therein, and also to direct the making of a new assessment roll in accordance with the terms of the order of the Assessment Review Board or the Tribunal.  R.S.O. 1990, c. M.46, s. 39 (5); 2021, c. 4, Sched. 6, s. 65 (1). Where revised roll inequitable, may be set aside (6) When it appears to the Ministry that, by reason of the revision or alteration of an assessment roll in accordance with a decision or decisions of the Assessment Review Board or the Tribunal, the roll as so revised or altered is inequitable in respect of a substantial number of persons shown on the roll, the Ministry may order that the entire roll as revised or altered be set aside and direct a new assessment to be made by such person as it may designate.  R.S.O. 1990, c. M.46, s. 39 (6); 2021, c. 4, Sched. 6, s. 65 (1). Time for return of new assessment, appeals (7) Where the Ministry directs a new assessment to be made, it shall also fix the time for the return of the new assessment roll, and the same rights of appeal as apply under the Assessment Act with respect to the assessment roll set aside apply with respect to such new roll, except that the dates specified in that Act for the hearing and determination of such appeals shall be extended for a period corresponding to the period of time between the return of the roll set aside and the return of the new roll.  R.S.O. 1990, c. M.46, s. 39 (7). Section Amendments with date in force (d/m/y) 2021, c. 4, Sched. 6, s. 65 (1) - 01/06/2021