8.1 (1) Land belongs to the farm property class only if the owner has complied with this section and section 8. O. Reg. 230/22, s. 2 (1); O. Reg. 493/22, s. 2. (1.1) Revoked:  O. Reg. 230/22, s. 2 (1). (2) An owner who wishes to have land classified as belonging to the farm property class with respect to a taxation year shall apply for the classification to the Administrator.  O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (2); O. Reg. 230/22, s. 2 (2). (3) An application made with respect to a taxation year shall be made on a form approved by the Administrator on or before August 31 of the year before the taxation year. O. Reg. 230/22, s. 2 (3). (3.1) If an application has been made under subsection (3) and the applicant’s land has been included in the farm property class for a taxation year, no application is required for the land to be included in the farm property class for a subsequent taxation year (referred to in this subsection as the “subsequent taxation year”) unless one or more of the following circumstances exist: 1.  There has been a change in circumstances resulting in the land no longer meeting the requirements in paragraphs 1, 2 and 3 of subsection 8 (2) or in subsection 8 (5.1), (5.4) or (5.5) in the subsequent taxation year. 2.  The land was included in the farm property class in the year before the subsequent taxation year on the basis that the requirements of subsection 8 (3) were met and, (i)  the Administrator has not granted an exemption under subsection 8 (3.1) for the subsequent taxation year, and (ii)  the requirements of paragraph 8 of subsection 8 (2) have not been met for the subsequent taxation year. 3.  The land was included in the farm property class in the year before the subsequent taxation year on the basis of an exemption under subsection 8 (3.1) and, (i)  that exemption no longer applies in the subsequent taxation year, and (ii)  the requirements of paragraph 8 of subsection 8 (2) have not been met for the subsequent taxation year. 4.  The land is no longer included in the farm property class as a result of subsection (7). O. Reg. 230/22, s. 2 (3). (4) If either of the following changes occurs, an owner whose land is included in the farm property class shall notify the Administrator as soon as possible following the change: 1.  There is a change in eligibility of the land for classification as farmland under paragraph 1, 2 or 3 of subsection 8 (2). 2.  There has been a change in information contained in the most recent application made under this section.  O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (5); O. Reg. 230/22, s. 2 (4). (5) Upon making an application under this section, the owner must, (a)  allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the determination of whether the land should continue to be classified as farmland; and (b)  co-operate with the person carrying out the inspection under clause (a).  O. Reg. 499/99, s. 2. (6) At any time after the Administrator determines, upon an application under this section, that land should be classified as farmland, the Administrator may conduct audits to verify that the land continues to be eligible to be classified as farmland and the owner must, (a)  allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the verification of whether the land should continue to be classified as farmland; (b)  co-operate with the person carrying out the inspection under clause (a); and (c)  submit further information or documents as may be required by the Administrator in order to assist in the verification.  O. Reg. 499/99, s. 2. (7) If an owner does not comply with subsection (5) or (6), the land will cease to be classified as farmland in the following taxation year.  O. Reg. 499/99, s. 2. (8) The Administrator may permit a person to file an application on or before December 31 of the taxation year rather than on or before the date required under subsection (3) if, in the Administrator’s opinion, there are mitigating circumstances explaining why the application could not be made before the earlier deadline.  O. Reg. 499/99, s. 2; O. Reg. 419/04, s. 2; O. Reg. 230/22, s. 2 (5). (9) In this section, “Administrator” has the same meaning as in Part V.  O. Reg. 499/99, s. 2. table Revoked: O. Reg. 230/22, s. 2 (6). Managed Forests Property Class