3. (1) The residential property class consists of the following: 1.  Land used for residential purposes that is, i.  land that does not have seven or more self-contained units, ii.  a unit or proposed unit, as defined in the Condominium Act, 1998, iii.  land owned by a co-operative, as defined in the Co-operative Corporations Act, the primary object of which is to provide housing to its members or land leased by such a co-operative if the term of the lease is at least 20 years, iv.  land with seven or more self-contained units owned by a corporation with or without share capital each shareholder or member of which has a right, by virtue of being a shareholder or member of the corporation, to occupy one of the units, v.  land with seven or more self-contained units owned by individuals only, each of whom has an undivided interest in the land and a right, arising from a contract with the other owners, to occupy one of the units, vi.  land with self-contained units, organized as what is commonly known as a timeshare, that, A.  is owned by persons, each of whom has an undivided interest in the land and a right to occupy a unit on a periodic basis for at least one week at a time, or B.  is leased by persons, for terms of at least 20 years, each of whom has a right to occupy a unit on a periodic basis for at least one week at a time, vii.  a group home as defined in subsection 163 (3) of the Municipal Act, 2001, viii.  a care home, as defined in the Residential Tenancies Act, 2006, that does not have seven or more self-contained units and that is not included in the commercial property class under paragraph 2 of subsection 5 (1), ix.  land used for residential purposes on a seasonal basis, including campgrounds, x.  land with self-contained units, organized as what is commonly known as a life lease project, in respect of which individuals (referred to in this subparagraph as “purchasers”) have each entered into an agreement to purchase a right (referred to in this subparagraph as the “life lease interest”) to occupy a unit for residential purposes within the project, if, A.  the term, not including renewals, of the life lease interest is equal to or greater than 20 years or is equal to the lifetime of the purchasers, B.  the purchasers have made one or more payments to the owner of the land on account of the purchase, and C.  the purchasers have a right to sell, transfer or otherwise dispose of the life lease interest in a manner determined under the terms of the agreement for the purchase, xi.  land that is a municipally-licensed rooming house, xii.  a recreational facility that is operated on a not-for-profit basis, if the use of the facility is restricted to residents of units in a residential subdivision, land-lease community or condominium or townhouse complex, as well as their guests, and if the facility is not open to the general public. xiii.  Revoked:  O. Reg. 1/12, s. 1. xiv.  a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010. 2.  Land not used for residential purposes that is, i.  farm land to which subsection 19 (5) of the Act applies for the taxation year for which the land is being classified, other than land in the farm property class or land prescribed under section 44, ii.  land used by a non-profit organization for child care purposes that is either, A.  land owned by the organization, or B.  land leased by the organization, other than land that would otherwise be in the commercial property class or the industrial property class, iii.  land owned by a religious organization other than land occupied by a tenant and used for a commercial activity, iv.  land owned and occupied by a non-profit service organization, a non-profit private club, a non-profit cultural organization or a non-profit recreational sports club, other than land used as a golf course or ski resort, v.  land owned by a conservation authority, other than land occupied by a tenant and used for a commercial activity or land used as a golf course or ski resort, vi.  land used as a golf course, including buildings or structures used for the purpose of maintaining the golf course, but not including any other buildings and structures and the land used in connection with those other buildings or structures, vii.  land used as a driving range for at least four consecutive months a year but not including any buildings and structures and the land used in connection with those buildings or structures, viii.  land used as a ski resort, including ski-lifts and buildings or structures used for the purpose of maintaining ski hills or trails, but not including any other buildings and structures and the land used in connection with those other buildings or structures, ix.  vacant land principally zoned for residential development but not principally zoned for multi-residential development, x.  buildings used exclusively for the purposes of storing private aircraft and land on which those buildings are located, xi.  land used to provide horse trail rides or horse riding lessons to the public. 3.  For the 2000 and subsequent taxation years, the portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act that is not in the farm property class or the industrial property class.  O. reg. 282/98, s. 3 (1); O. Reg. 351/99, s. 1; O. Reg. 356/00, s. 1 (1, 2); O. Reg. 54/01, s. 1 (1); O. Reg. 362/03, s. 1; O. Reg. 363/03, s. 2 (1-3); O. Reg. 198/04, s. 2; O. Reg. 100/05, s. 1 (1); O. Reg. 536/05, s. 1; O. Reg. 212/07, s. 1; O. Reg. 528/07, s. 1; O. Reg. 372/10, s. 1; O. Reg. 1/12, s. 1; O. Reg. 68/14, s. 1; O. Reg. 325/16, s. 1 (1-5). (2) Land described in subparagraph iv or v of paragraph 1 of subsection (1) is included in the residential/farm property class for 1999, 2000, 2001 or 2002 or in the residential property class for 2003 to 2016 only if the land was included in the residential/farm property class for the 1998 taxation year under subparagraph iv or v of paragraph 1 of subsection (1) as it read on December 31, 2002.  O. Reg. 363/03, s. 2 (4); O. Reg. 325/16, s. 1 (6). (2.1) In subparagraph 2 iv of subsection (1), “cultural organization” means an organization that is established and maintained for cultural activities for Canadians of a specific ethnic origin, including First Nations peoples; (“organisme culturel”) “service organization” means an organization whose primary function is to provide services to promote the welfare of the community and not only to benefit its members. (“organisme de services”)  O. Reg. 356/00, s. 1 (3). (3) In subparagraph vii of paragraph 2 of subsection (1), “driving range” means an outdoor practice area for driving golf balls.  O. Reg. 282/98, s. 3 (3). (4) In subparagraph 2 x of subsection (1), “private aircraft” means an aircraft that is owned by one or more individuals and used exclusively for the recreational purposes of the owner or owners and not for any commercial purposes.  O. Reg. 54/01, s. 1 (2). (5) If the assessment corporation requests the owner of land to verify that all aircraft stored in buildings are private aircraft, the owner shall do so before the land and buildings are classified in the residential property class under subparagraph 2 x of subsection (1).  O. Reg. 54/01, s. 1 (2); O. Reg. 363/03, s. 2 (5). (5.1) Paragraph 1 of subsection (1), as amended by subsection 1 (1) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. O. Reg. 325/16, s. 1 (7). (5.2) Subparagraph 2 iv of subsection (1), as amended by subsection 1 (2) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. O. Reg. 325/16, s. 1 (7). (6) Subparagraph 2 xi of subsection (1) applies to the 2004 and subsequent taxation years.  O. Reg. 100/05, s. 1 (2). (7) Subsection (2.1), as made by subsection 1 (3) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. O. Reg. 325/16, s. 1 (7). Multi-Residential Property Class