23.0.12 (1) An appeal with respect to whether land is included in the small business subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 40 of the Act. O. Reg. 331/21, s. 1. (2) A person who would be entitled to appeal the classification of a property under section 40 of the Act but for the application of subsection (1) may instead appeal the following decisions to the Appellate Authority: 1.  A determination of the Program Administrator under subsection 23.0.9 (1) as to whether land should be approved for inclusion in the small business subclass. 2.  A determination of the Program Administrator under subsection 23.0.9 (3) as to whether an owner has complied with an audit. 3.  A determination of the Program Administrator under subsection 23.0.9 (4) as to whether land meets the requirements set out in subsection (1) of that section. O. Reg. 331/21, s. 1. (3) Subject to subsection (4), no appeal to the Appellate Authority may be made by a person who is entitled to make a request for reconsideration under section 23.0.11 in respect of the land if the person has not made the request within the time limit set out in subsection (3) of that section. O. Reg. 331/21, s. 1. (4) If, in the opinion of the Appellate Authority, there are extenuating circumstances explaining why a request for reconsideration in respect of the land was not made within the time limit set out in subsection 23.0.11 (3), the Appellate Authority may, on an application submitted by the person within 180 days after the applicable deadline in that subsection, extend the deadline for making a request under that subsection. O. Reg. 331/21, s. 1. (5) The deadline for appealing a determination of the Program Administrator to the Appellate Authority is 90 days after the Program Administrator has given notice of the decision to the owner of the land or provided the owner of the land with the results of a reconsideration, whichever is applicable. O. Reg. 331/21, s. 1. (6) The Appellate Authority shall hold a hearing to determine whether the land should have been approved for inclusion in the subclass or should not have ceased to be included in the subclass. O. Reg. 331/21, s. 1. (7) The hearing may be held orally or in writing at the discretion of the Appellate Authority. O. Reg. 331/21, s. 1. (8) The following persons are parties to the appeal: 1.  All persons appealing and all persons whose assessment is the subject of the appeal. 2.  The Program Administrator. O. Reg. 331/21, s. 1. (9) Subsections 40 (2), (3.1), (9), (14), (15), (22) and (28) of the Act apply, with necessary modifications, to an appeal to the Appellate Authority under this section. O. Reg. 331/21, s. 1. (10) Upon determining the issue, the Appellate Authority shall give the parties, the assessment corporation, the Assessment Review Board and the clerk of the municipality a copy of the decision. O. Reg. 331/21, s. 1. (11) If the Appellate Authority determines that the land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Appellate Authority shall direct the Program Administrator to approve the property for inclusion in the subclass. O. Reg. 331/21, s. 1. (12) After receiving notice of the Appellate Authority’s determination, (a)  the clerk of the municipality shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll; (b)  the Program Administrator shall, (i)  update the list described in subsection 23.0.8 (6), (ii)  provide the updated list to the assessment corporation, and (iii)  make the updated list available for public inspection by electronic means. O. Reg. 331/21, s. 1. (13) The Appellate Authority may state a case under section 43 of the Act with respect to the matters set out in subsection (2). O. Reg. 331/21, s. 1. Part III.1   Exemptions Land leased and occupied by universities