jswizzle3737/ontario_laws_and_regs huggingface dataset:
1 In this Part, “Board” means a Local Services Board established under this Part; (“régie”) “Board area” means the geographical area within which the Board may exercise its jurisdiction; (“territoire de la régie”) “inhabitant”, except for the purposes of sections 3 and 31, means a permanent resident of a Board area or an owner of property situate in a Board area, who is a Canadian citizen and who has attained the full age of eighteen years; (“habitant”) “Minister” means the Minister of Northern Development, Mines, Natural Resources and Forestry or any other member of the Executive Council to whom responsibility for the administration of this Act may be assigned or transferred under the Executive Council Act; (“ministre”) “owner” means a person entitled to convey land and whose interest in the land is defined and whose name is specified in an instrument registered in the proper land registry office. (“propriétaire”)  R.S.O. 1990, c. L.28, s. 1; 1998, c. 16, s. 2; 2009, c. 33, Sched. 23, s. 6 (1); 2020, c. 34, Sched. 12, s. 1; 2021, c. 34, Sched. 14, s. 1. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 2 (1, 2) - 01/02/1999 2009, c. 33, Sched. 23, s. 6 (1) - 15/12/2009 2020, c. 34, Sched. 12, s. 1 - 08/12/2020 2021, c. 34, Sched. 14, s. 1 - 02/12/2021
2 This Part applies only in territory without municipal organization.  1998, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 3 - 01/02/1999 Procedures for establishment of Local Services Board
4 (1) Where the Minister receives the recommendations made under section 3, the Minister may by order, (a)  establish a Local Services Board under the name of “The Local Services Board of ...........”, under the name of “Régie locale des services publics de ...........” or under both; (b)  establish the boundaries of the Board area; (c)  establish the number of Board members; (d)  establish the term of office of the first Board; (e)  designate the powers from those listed in the Schedule hereto that the Board may exercise; (f)  provide for all matters necessary to conduct the election for the first Board members; and (g)  provide for such other matters as the Minister considers appropriate.  R.S.O. 1990, c. L.28, s. 4. Roads (2) A Minister’s order granting power to a Board with respect to roads in the Board area may also authorize the Board to exercise that power with respect to a road outside the Board area if that road is the extension of a road inside the Board area. 1998, c. 16, s. 4. Same (3) A Minister’s order may, (a)  eliminate a local roads area established under the Local Roads Boards Act or reduce the size of a local roads area; (b)  dissolve a local roads board; and (c)  provide for the disposition of the assets and liabilities of the local roads board as the Minister considers appropriate where the board is dissolved or the size of the local roads area is reduced. (d)  Repealed: 2019, c. 14, Sched. 14, s. 10 and 2021, c. 25, Sched. 26, s. 2. 1998, c. 16, s. 4; 2019, c. 14, Sched. 14, s. 10 and 2021, c. 25, Sched. 26, s. 2. Definition (4) In subsection (3), “local roads board” means a board of a local roads area under the Local Roads Boards Act. 1998, c. 16, s. 4. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 4 - 01/02/1999 2019, c. 14, Sched. 14, s. 10 - 01/01/2022
5 Except as may be provided for by order of the Minister made under section 4, the term of office of a Board member shall be for one year from the 1st day of October in any year to the 30th day of September in the next year.  R.S.O. 1990, c. L.28, s. 5.
6 (1) A Board is a corporation, but the Not-for-Profit Corporations Act, 2010
does not apply to Boards, except as is prescribed by regulation. 2017, c. 20, Sched. 8, s. 103 (1). Board not municipality or local board (2) A Board is not a municipality or a local board for the purposes of any Act.  R.S.O. 1990, c. L.28, s. 6. Section Amendments with date in force (d/m/y) 2017, c. 20, Sched. 8, s. 103 (1) - 19/10/2021
7 (1) A Board may exercise the powers designated in the order of the Minister and in the exercise of those powers may do all things and make all arrangements necessary to provide, maintain and improve services in the Board area. Areas (2) Where, in the exercise of its powers, a Board provides a service, the Board may, (a)  provide the service to the whole of the Board area or to one or more parts of the Board area designated by the Board; or (b)  provide a different level of the service to different designated parts of the Board area, provided that no fee shall be charged and no levy shall be imposed in respect of a service or a level of service in any part of the Board area in which the service or the level of service is not provided. Review (3) A Board may at any time apply to the Minister for a review of the powers being exercised by the Board. Committees (4) A Board may appoint such committees to advise it in the conduct of its affairs as the Board considers appropriate. Insurance (5) A Board shall by by-law contract for insurance against risks that may involve pecuniary loss or liability on the part of the Board and provide for the payment of premiums therefor. Limitation on actions (6) No action shall be brought against a Board or any member of a Board for damage caused by any failure by the Board to exercise any of its powers or to provide any service. Assignment of contracts (7) A Board may, by by-law, accept the assignment of any contract or agreement entered into by a corporation incorporated under the Not-for-Profit Corporations Act, 2010, or a predecessor of that Act, where the subject matter of the contract or agreement is consistent with the powers of the Board. 2017, c. 20, Sched. 8, s. 103 (2). Section Amendments with date in force (d/m/y) 2017, c. 20, Sched. 8, s. 103 (2) - 19/10/2021
8 In the exercise of its powers, a Board may acquire land by purchase or lease for its purposes and, when the land is no longer required for the purposes of the Board, dispose of it.  R.S.O. 1990, c. L.28, s. 8. Chair, vice-chair, etc.
9 (1) The chair is the head of the Board and shall preside at all meetings of the Board. Absence, etc., of chair (2) In the absence of the chair, or if the office of the chair is vacant, or if the chair refuses to act, the Board may, from among its members, appoint an acting chair who, during such absence, vacancy or refusal to act, shall act in the place of the chair and preside at the meetings of the Board. Failure to attend meetings, etc. (3) If a member of the Board ceases to be an inhabitant, fails to attend any three consecutive meetings of the Board, refuses to act or dies, the remaining Board members may by by-law call a public meeting to elect an inhabitant of the Board area to serve for the remainder of the term of such member and the provisions of subsections 19 (2), (3), (6) and (7) apply.  R.S.O. 1990, c. L.28, s. 9. Meetings
10 (1) A majority of members of the Board constitutes a quorum. Voting (2) The concurrent vote of the majority of the whole number of Board members is necessary to pass any by-law or approve any measure. Meetings open (3) All meetings of the Board shall be open to the public.  R.S.O. 1990, c. L.28, s. 10.
11 Subject to this Part, the Board may establish its own rules and procedures for transacting the business of the Board.  1998, c. 16, s. 5. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 5 - 01/02/1999 Formalities
12 (1) All by-laws of the Board shall be under seal. Signing officers (2) The Board shall by by-law authorize the secretary and one or more members of the Board to be signing officers on behalf of the Board.  R.S.O. 1990, c. L.28, s. 12.
13 A Board member shall not be paid any remuneration for the performance of the duties of a Board member.  R.S.O. 1990, c. L.28, s. 13.
14 (1) The Board shall appoint a secretary, (a)  who may be a member of the Board other than the chair; and (b)  who shall hold office at the pleasure of the Board. Security (2) The secretary before entering on the duties of office shall give security in a form and on such terms as the Minister may approve for the faithful performance of such duties and for duly accounting for and paying over all money that comes into the secretary’s hands. Premiums (3) The premiums in respect of the security shall be paid by the Board.  R.S.O. 1990, c. L.28, s. 14 (1-3). Duties (4) In addition to the other duties prescribed by this Part, the secretary shall, (a)  attend all meetings of the Board; (b)  keep minutes of such meetings; (c)  ensure that copies of the minutes of meetings are posted in at least one location visible to the public in the Board area and, if available, by electronic means or in an electronic format; (d)  post notices of meetings called by the Board in at least one location visible to the public in the Board area and, if available, publish them by electronic means or in an electronic format; (e)  carry on correspondence as directed by the Board; (f)  receive and safely keep all money paid to the Board; (g)  maintain books of account and other records as may be required by the Board or by the Minister; and (h)  perform such other duties as the Board may assign.  R.S.O. 1990, c. L.28, s. 14 (4); 1998, c. 16, s. 6; 2021, c. 34, Sched. 14, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 6 - 01/02/1999 2021, c. 34, Sched. 14, s. 3 - 02/12/2021
15 The Board may pay to the secretary such honorarium as the Board by by-law determines.  R.S.O. 1990, c. L.28, s. 15.
16 A Board shall conduct sufficient public meetings so that the inhabitants may, (a)  participate in a discussion of the current and proposed programs of the Board; (b)  participate in the preparation of the annual estimates of the Board; and (c)  participate in a discussion of the annual audit report.  R.S.O. 1990, c. L.28, s. 16.
17 A notice of a public meeting other than a meeting called under section 3 or 19 shall contain the place, date, time and purpose of the meeting, the signature of the secretary or the person or persons calling the meeting, and copies of the notice shall be posted in at least one location visible to the public in the Board area and, if available, published by electronic means or in an electronic format at least one week in advance of the meeting.  R.S.O. 1990, c. L.28, s. 17; 2021, c. 34, Sched. 14, s. 4. Section Amendments with date in force (d/m/y) 2021, c. 34, Sched. 14, s. 4 - 02/12/2021
18 The chair may expel or exclude from any meeting any person including a Board member for improper conduct at the meeting.  R.S.O. 1990, c. L.28, s. 18.
19 (1) In each year, the Board shall call an election meeting of the inhabitants to be held in the Board area after the 1st day of August and before the 30th day of September for the purpose of electing a new Board. R.S.O. 1990, c. L.28, s. 19 (1). Notice (2) At least two weeks before the election meeting, the secretary shall, (a)  post a notice of the place, date and time of the election meeting in at least one location visible to the public in the Board area; (b)  if available, publish the notice by electronic means or in an electronic format; and (c)  send a copy of the notice to the Minister. 2021, c. 34, Sched. 14, s. 5. Chair (3) The chair of the Board shall act as chair of the election meeting. R.S.O. 1990, c. L.28, s. 19 (3). Failure to call meeting (4) If the Board fails to call an election meeting before the 10th day of September, the secretary shall immediately call such a meeting by giving notice as provided in subsection (2) and shall act as the chair of the meeting notwithstanding that the chair of the Board attends the meeting. R.S.O. 1990, c. L.28, s. 19 (4). Idem (5) If in any year both the Board and the secretary fail to call an election meeting before the 15th day of September, any ten inhabitants may call a meeting and may appoint one of their number to act as chair of the meeting and such inhabitant shall act as chair although the chair of the Board attends the meeting. R.S.O. 1990, c. L.28, s. 19 (5). Qualifications (6) Any inhabitant is eligible to be elected as a member of the Board. R.S.O. 1990, c. L.28, s. 19 (6). Conduct of elections (7) For all elections after the first election, the Board shall, subject to subsection (8), determine all matters relating to the conduct of elections. R.S.O. 1990, c. L.28, s. 19 (7). Voting (8) Voting for the election of members of the Board shall be by way of secret ballot.  R.S.O. 1990, c. L.28, s. 19 (8). Section Amendments with date in force (d/m/y) 2020, c. 34, Sched. 12, s. 3 - 08/12/2020 2021, c. 34, Sched. 14, s. 5 - 02/12/2021
20 (1) If the eligibility to vote or to seek office of any inhabitant is challenged at an election meeting, the chair shall require the inhabitant to make a declaration, in English or in French, that he or she is an inhabitant as defined in section 1. 2017, c. 20, Sched. 11, s. 28. Making of declaration (2) A declaration under subsection (1) shall be made before a commissioner for taking affidavits, a notary public or the secretary and, for the purpose of the election meeting, the secretary is empowered to take such declarations. 2017, c. 20, Sched. 11, s. 28. Effect of declaration (3) An inhabitant who makes a declaration under subsection (1) is eligible to vote or to seek office. 2017, c. 20, Sched. 11, s. 28. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 7 - 01/02/1999 2017, c. 20, Sched. 11, s. 28 - 14/11/2017
21 The Board shall hold its first meeting after the election meeting not later than the 10th day of October, and at such meeting shall elect one of its members as chair.  R.S.O. 1990, c. L.28, s. 21.
21.1 Subsections 23 (4) and (5) and sections 24, 25 and 26 do not apply with respect to a Board where the Board is in the area of jurisdiction of an area services board established by an order of the Minister under section 38 that provides that the model for funding service delivery in the area of jurisdiction of the area services board is the model set out in section 49.  1998, c. 16, s. 8. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 8 - 01/02/1999
22 (1) Every year, on or before October 15, the Municipal Property Assessment Corporation shall send to the secretary of each Board a copy of the portion of the interim assessment roll for the lands in the Board area that are liable to assessment and taxation under the Assessment Act and liable to taxation under the Provincial Land Tax Act, 2006 showing the amount of the interim assessment of those lands for the following year.  2006, c. 33, Sched. Z.3, s. 22 (1). Transition, interim assessment for 2009 (2) The Municipal Property Assessment Corporation shall send the information required by subsection (1) showing the amount of the interim assessment for 2009 to the secretary no later than January 1, 2009.  2008, c. 19, Sched. N, s. 1. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 9 - 01/02/1999 2006, c. 33, Sched. Z.3, s. 22 (1) - 01/01/2009 2008, c. 19, Sched. N, s. 1 - 01/01/2009
23 (1) Before the 1st day of December in each year, the Board shall prepare and, after public discussion, adopt annual estimates of all amounts required for the purposes of the Board for operating and capital expenditures for the current fiscal year.  R.S.O. 1990, c. L.28, s. 23 (1). Matters to be taken into account (2) In preparing the estimates, the Board shall take into account any surplus from the previous year that will be available in the current year, any operating deficit from the previous year and any debt owing to the Crown payable in the current year.  R.S.O. 1990, c. L.28, s. 23 (2). Contents of estimates (3) The estimates shall set out, (a)  the amounts to be raised; (b)  the manner in which the amounts are to be raised; and (c)  the rate or rates, if any, which the Board proposes be added to the provincial land tax in the whole or any part of the Board area.  R.S.O. 1990, c. L.28, s. 23 (3). When rates to be added (4) No rate shall be imposed under the Provincial Land Tax Act, 2006 for the purposes of the Board unless, (a)  the rate, the purpose for which it is to be levied, and the area in which the rate is to be levied, are approved by a majority vote of the inhabitants present and voting at a meeting called for that purpose; and (b)  the rate or rates for a taxation year that are to be imposed for the purposes of the Board satisfy the requirements set out in section 23.1.  2008, c. 19, Sched. N, s. 2 (1). Copy to Minister (5) Before the 10th day of December in each year, the secretary shall send a copy of the estimates and the by-law adopting the estimates to the Minister.  R.S.O. 1990, c. L.28, s. 23 (5); 2020, c. 34, Sched. 12, s. 3. (6), (7) Repealed:  2008, c. 19, Sched. N, s. 2 (2). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. F, s. 8 - 01/01/1998; 1999, c. 9, s. 166 (1, 2) - 14/12/1999 2006, c. 33, Sched. Z.3, s. 22 (2) - 01/01/2009 2008, c. 19, Sched. N, s. 2 (1, 2) - 01/01/2009 2020, c. 34, Sched. 12, s. 3 - 08/12/2020 Requirements re rates
23.1 (1) In this section, “assessment” means the assessment for real property made under the Assessment Act according to the last returned roll; (“évaluation”) “property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”) “rate ratio” means a rate ratio described in subsection (7); (“coefficient d’impôt”) “residential property class” means the residential property class prescribed under the Assessment Act. (“catégorie des biens résidentiels”)  2008, c. 19, Sched. N, s. 3. Application of rates (2) Unless expressly provided otherwise in this Act, the rate or rates to be imposed under the Provincial Land Tax Act, 2006 for the purposes of a Board apply to the assessment in each property class in the Board area.  2008, c. 19, Sched. N, s. 3. Adjustments to assessments (3) For the purposes of subsection (2), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before the Minister of Finance levies the rate.  2008, c. 19, Sched. N, s. 3. Rates to be equal (4) Unless expressly provided otherwise in this Act, the rate or rates apply to the whole of the assessment for real property in the Board area according to the amounts assessed and not upon one or more kinds of property or assessment or in different proportions.  2008, c. 19, Sched. N, s. 3. Calculation of rates (5) The rates set by a Board shall, unless expressly provided otherwise in this Act, be calculated as percentages of the assessment of real property in each property class.  2008, c. 19, Sched. N, s. 3. Restrictions on rates (6) The rates are subject to the following restrictions: 1.  The rates must be set so that, when they are levied on the applicable assessment, a sum equal to the annual estimates for the year by the Board under section 23 is raised. 2.  The rates on the different property classes must be in the same proportion to each other as the rate ratios for the property classes are to each other.  2008, c. 19, Sched. N, s. 3. What rate ratios are (7) The rate ratios are the ratios that the rate for each property class must be to the rate for the residential property classes, where the residential property class is one.  2008, c. 19, Sched. N, s. 3. Regulations (8) The Minister of Finance may make regulations prescribing, for a particular Board, the rate ratios or the method for determining rate ratios.  2008, c. 19, Sched. N, s. 3. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. N, s. 3 - 01/01/2009
24 (1) The Minister shall pay to the Board annually out of money appropriated therefor by the Legislature such amount as the Minister considers appropriate after taking into account the estimates of the Board, the money paid to the Board by the Minister of Finance under section 26, the fees collected by the Board for the supply of services or the use of facilities and such other amounts as by the initiatives of the inhabitants have been raised and granted to the Board.  R.S.O. 1990, c. L.28, s. 24 (1); 1998, c. 16, s. 9. Idem (2) The Minister may pay to the Board annually out of money appropriated therefor by the Legislature an amount equal to twice the amount that the rate or rates levied under section 26 would produce if levied in respect of the improved Crown land within the Board area.  R.S.O. 1990, c. L.28, s. 24 (2). Section Amendments with date in force (d/m/y) 1998, c. 16, s. 9 - 01/02/1999
25 (1) If in any year the inhabitants have approved one or more rates to be levied under the Provincial Land Tax Act, 2006 as provided in section 23, the Board may by by-law passed before December 1 in the year request the Minister of Finance to collect under that Act in the following year the rate or rates in respect of land that is taxable under that Act.  2006, c. 33, Sched. Z.3, s. 22 (3). Copy of by-law to Minister of Finance (2) The secretary shall send a copy of the by-law passed under subsection (1) to the Minister of Finance immediately after the passing of the by-law.  R.S.O. 1990, c. L.28, s. 25 (2); 1998, c. 16, s. 9; 2020, c. 34, Sched. 12, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 16, s. 9 - 01/02/1999 2006, c. 33, Sched. Z.3, s. 22 (3) - 01/01/2009 2020, c. 34, Sched. 12, s. 3 - 08/12/2020
25.1 (1) A Board may by by-law passed before December 1 in a year request the Minister of Finance to collect under the Provincial Land Tax Act, 2006 in the following year the fees charged by the Board in respect of a service.  2008, c. 19, Sched. N, s. 4. Copy of by-law (2) The secretary shall send a copy of the by-law passed under subsection (1) to the Minister of Finance immediately after the passing of the by-law.  2008, c. 19, Sched. N, s. 4; 2020, c. 34, Sched. 12, s. 3. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. N, s. 4 - 01/01/2009 2020, c. 34, Sched. 12, s. 3 - 08/12/2020
26 (1) Where the Minister of Finance receives a by-law passed under subsection 25 (1), the Minister shall levy the rate or rates set out in the by-law in respect of the property taxable under the Provincial Land Tax Act, 2006 in the whole or such part of the Board area to which the rate or rates apply, and such rate or rates and the amounts imposed are deemed to be a tax and shall be shown on the tax bill for such property as “Taxes for the purposes of The Local Services Board of (or Impôts prélevés aux fins de la régie locale des services publics de) ... (naming the Board)”, and shall be collected under the Provincial Land Tax Act, 2006 as if they were taxes imposed under that Act.  R.S.O. 1990, c. L.28, s. 26 (1); 1998, c. 16, s. 9; 2006, c. 33, Sched. Z.3, s. 22 (4); 2008, c. 19, Sched. N, s. 5 (1). Exemption (2) Land belonging to the Board is exempt from taxation under the Provincial Land Tax Act, 2006.  2006, c. 33, Sched. Z.3, s. 22 (5). Collection of fees (2.1) Where the Minister of Finance receives a by-law passed under subsection 25.1 (1), the Minister shall collect the fees set out in the by-law and the fees shall be shown on the tax bill under the Provincial Land Tax Act, 2006 in respect of the property as “Fees for the purposes of The Local Services Board of (or Droits perçus aux fins de la régie locale des services publics de) ... (naming the Board)”, and shall be collected as if the fees were taxes imposed under that Act.  2008, c. 19, Sched. N, s. 5 (2). Payment to Board (3) The Minister of Finance shall pay amounts owing to the board within three months after collecting the amounts.  2006, c. 33, Sched. Z.3, s. 22 (5). Section Amendments with date in force (d/m/y) 1998, c. 16, s. 9 - 01/02/1999 2006, c. 33, Sched. Z.3, s. 22 (4, 5) - 01/01/2009 2008, c. 19, Sched. N, s. 5 (1, 2) - 01/01/2009 Advances and other payments
26.1 (1) In addition to the amount payable to a Board under subsection 26 (3), the Minister of Finance shall pay to the Board from the Consolidated Revenue Fund an amount equal to the difference, if any, between the rate or rates levied for a taxation year under subsection 26 (1) and the amount collected by the Minister of Finance.  2008, c. 19, Sched. N, s. 6. Payment re fees (2) In addition to the amount payable to a Board under subsection 26 (3), the Minister of Finance shall pay to the Board from the Consolidated Revenue Fund an amount equal to the difference, if any, between the amount of fees collectable for a fiscal year by the Minister of Finance and the amount collected.  2008, c. 19, Sched. N, s. 6. Status of payments (3) Any amount paid to a Board under subsection (1) or (2) is deemed to be tax levied by the Crown under section 2 of the Provincial Land Tax Act, 2006.  2008, c. 19, Sched. N, s. 6. Advance from the Minister of Finance (4) If the Minister of Finance receives a by-law passed under subsection 25 (1) or 25.1 (1), the Minister of Finance may provide advances to the Board from the Consolidated Revenue Fund in respect of any amount that the Minister of Finance is or may become required to pay under subsection (1) or (2) or under subsection 26 (3).  2008, c. 19, Sched. N, s. 6. Same (5) Advances under subsection (4) do not bear interest, and the Crown may incur a non-cash expense within the meaning of the Financial Administration Act in connection with the advances.  2008, c. 19, Sched. N, s. 6; 2009, c. 33, Sched. 16, s. 9 (1). Recovery of advance (6) The amount advanced to a Board under subsection (4) shall be recovered into the Consolidated Revenue Fund by way of set off against the amount collected by the Minister of Finance for the Board under section 25 or 25.1 and against the amount to be paid to the Board under subsection (1) or (2).  2008, c. 19, Sched. N, s. 6. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. N, s. 6 - 01/01/2009 2009, c. 33, Sched. 16, s. 9 (1) - 15/12/2009
27 The Board may by by-law establish such reserves from its revenues as the Board considers appropriate for expenditure in a subsequent fiscal year or years.  R.S.O. 1990, c. L.28, s. 27.
28 A Board may incur a debt for the purpose of the Board but shall not incur any debt the payment of which is not provided for in the estimates for the current fiscal year of the Board unless, (a)  it is a debt owed to the Crown in right of Ontario; or (b)  the purpose for which the debt is to be incurred and the amount thereof is approved by a majority vote of the inhabitants present and voting at a meeting called for that purpose and the approval of the Minister to the incurring of the debt is obtained.  R.S.O. 1990, c. L.28, s. 28.
29 (1) A Board shall engage a public accountant to audit its accounts and transactions and to make a report to it annually or more often as the Board requires.  1991, c. 15, s. 37; 2004, c. 8, s. 47 (1). Fiscal year (2) The fiscal year of a Board is the year commencing on the 1st day of October and expiring with the 30th day of September next following.  R.S.O. 1990, c. L.28, s. 29 (2). Copy of report to Minister (3) The secretary shall send a copy of the annual audit report to the Minister.  R.S.O. 1990, c. L.28, s. 29 (3); 2020, c. 34, Sched. 12, s. 3. Examination of report (4) The secretary shall permit any inhabitant at any reasonable time to examine and copy the audit report.  R.S.O. 1990, c. L.28, s. 29 (4). Audit required by Minister (5) The Minister may at any time cause the accounts and transactions of a Board to be audited.  R.S.O. 1990, c. L.28, s. 29 (5). Section Amendments with date in force (d/m/y) 1991, c. 15, s. 37 - 27/06/1991 2004, c. 8, s. 47 (1) - 01/11/2005 2020, c. 34, Sched. 12, s. 3 - 08/12/2020
30 Where the Minister determines that a Board is misusing its funds or is not administering its affairs in a proper and straightforward manner or cannot or is unlikely to be able to meet its obligations as they fall due, the Minister may by order, (a)  dissolve the Board and call a new election; (b)  dissolve the Board and assume the powers of the Board; or (c)  dissolve the Board and the Board area and subsection 32 (3) applies to the order.  R.S.O. 1990, c. L.28, s. 30.
31 (1) Where a Board considers it desirable that the boundaries of the Board area be altered or the powers of the Board be varied, the Board shall put the proposal to a vote of the inhabitants at a meeting called for that purpose, and the notice of such meeting shall outline the proposal. Notice (2) Where it is proposed that the Board area be enlarged, the secretary shall post within the area proposed to be added the notice mentioned in subsection (1) and inhabitants in the area proposed to be added may attend the meeting and vote upon the proposal. Recording of vote (3) Where it is proposed that the boundaries of a Board area be altered, the secretary shall record separately the vote of the inhabitants within the area that it is proposed to be added to, or to be removed from, the Board area. Powers of Minister (4) Where a majority of the inhabitants present at the meeting vote in favour of a proposal made under subsection (1), the secretary shall forward to the Minister, (a)  a copy of the proposal as approved at the meeting; (b)  a statement of the results of the vote showing the vote of the inhabitants for and against the proposal; and (c)  where it is proposed that the boundaries of the Board be altered, a statement of the vote of the inhabitants of the area it is proposed be added to or removed from the Board area, and the Minister may make such order as the Minister considers appropriate.  R.S.O. 1990, c. L.28, s. 31.
32 (1) Where a Board or any ten inhabitants propose that the Board be dissolved, the proposal shall be put to a vote of the inhabitants at a meeting called for that purpose, and the notice of such meeting shall outline the proposal. Powers of Minister (2) Where the majority of inhabitants present at the meeting approve a proposal that the Board be dissolved, the secretary shall send to the Minister a copy of the proposal together with a statement of the vote for and against the proposal, and the Minister, if the Minister considers it appropriate, may by order dissolve the Board and the Board area. Transfer of assets and liabilities (3) In an order for dissolution, the Minister may make such provisions with respect to the transfer of liabilities and assets of the Board as the Minister considers appropriate.  R.S.O. 1990, c. L.28, s. 32.