23.0.3 (1) An owner of land in the City of Toronto may submit an application to the Program Administrator to have the land approved for inclusion in the creative enterprise facilities subclass for a taxation year. O. Reg. 384/18, s. 9. (2) After reviewing the application, the Program Administrator shall approve the land for inclusion in the creative enterprise facilities subclass if he or she determines that, (a)  the land is used by the owner or a tenant for the production of cultural goods or the provision of cultural services; and (b)  the land meets any additional eligibility requirements that the City of Toronto, by by-law, adopts for the subclass. O. Reg. 384/18, s. 9. (3) The Program Administrator may approve land for inclusion in the creative enterprise facilities subclass even in the absence of an application if, (a)  the land was approved for inclusion in the subclass for the previous taxation year; and (b)  the Program Administrator determines that the land continues to meet the requirements set out in subsection (2). O. Reg. 384/18, s. 9. (4) If the Program Administrator decides to approve or not to approve land for inclusion in the creative enterprise facilities subclass, he or she shall provide notice of that determination to the owner of the land. O. Reg. 384/18, s. 9. (5) At any time after the Program Administrator determines that land should be included in the creative enterprise facilities subclass, the Program Administrator may conduct an audit to verify that the land continues to meet the requirements set out in subsection (2) and the owner must, (a)  allow a person selected by the Program Administrator to inspect the land and to inspect any documents relating to the eligibility of the land in order to verify whether the land continues to meet the requirements set out in subsection (2); and (b)  submit further information or documents as may be required by the Program Administrator in order to assist in the verification. O. Reg. 384/18, s. 9. (6) If the Program Administrator determines that an owner of land included in the creative enterprise facilities subclass has not complied with an audit conducted under subsection (5), (a)  the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b)  the land shall cease to be included in the subclass retroactive to the beginning of the taxation year in which the determination was made. O. Reg. 384/18, s. 9. (7) If the Program Administrator determines that land no longer meets the requirements set out in subsection (2), (a)  the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b)  the land shall cease to be included in the subclass retroactive to the beginning of the taxation year or the date the land stopped meeting the conditions for inclusion in the subclass, whichever is later. O. Reg. 384/18, s. 9. (8) If there is a change in the use of land included in the creative enterprise facilities subclass that results in land ceasing to qualify for inclusion in the subclass, the owner of the land shall notify the Program Administrator within 90 days, and the Program Administrator shall notify the assessment corporation in writing of the change in use. O. Reg. 384/18, s. 9. Requests for Reconsideration