jswizzle3737/ontario_laws_and_regs huggingface dataset:
23.0.11 (1) A request for reconsideration described in subsection (2) 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 39.1 of the Act. O. Reg. 331/21, s. 1. (2) An owner of land may request that the Program Administrator reconsider, (a)  a determination made under subsection 23.0.9 (1) as to whether the land should be approved for inclusion in the small business subclass; (b)  a determination made under subsection 23.0.9 (3) as to whether the owner has complied with an audit; or (c)  a determination made under subsection 23.0.9 (4) as to whether the land meets the requirements set out in subsection (1) of that section. O. Reg. 331/21, s. 1. (3) The following deadlines apply with respect to a request for reconsideration: 1.  Subject to paragraph 2, for a determination made under subsection 23.0.9 (1), the request must be made within 90 days after the Program Administrator makes the list of properties approved for inclusion in the subclass for the taxation year available for public inspection under subsection 23.0.8 (6). 2.  If the municipal by-law requires an application be submitted to the Program Administrator in order for land to be approved for inclusion in the small business subclass for a taxation year, the request must be made within 90 days after the Program Administrator gives notice of the determination under subsection 23.0.10 (5). 3.  For a determination under subsection 23.0.9 (3), the request must be made within 90 days after the Program Administrator gives notice of the determination. 4.  For a determination made under subsection 23.0.9 (4), the request must be made within 90 days after the Program Administrator gives notice of the determination. O. Reg. 331/21, s. 1. (4) The request must set out the basis for the owner’s request and all relevant facts. O. Reg. 331/21, s. 1. (5) The Program Administrator shall consider the request and, for this purpose, may request further information from the owner. O. Reg. 331/21, s. 1. (6) The Program Administrator shall provide the owner with the results of the reconsideration within 90 days after the day the request is made. O. Reg. 331/21, s. 1. (7) If the Program Administrator determines that land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Program Administrator shall, (a)  give notice of the determination to the clerk of the municipality; (b)  update the list described in subsection 23.0.8 (6); (c)  provide the updated list to the assessment corporation; and (d)  make the updated list available for public inspection by electronic means. O. Reg. 331/21, s. 1. (8) After receiving notice of the Program Administrator’s determination, the clerk of the municipality shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll. O. Reg. 331/21, s. 1. Appeals
23.0.13 The following condition is prescribed for the purposes of subparagraph 4.0.1 iv of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is leased and occupied solely by a university: 1.  The university is receiving regular and ongoing operating funding from the Government of Ontario or the Government of Canada for the purposes of providing post-secondary education. O. Reg. 229/22, s. 1. Non-Profit Hospices
23.1 (1) The following conditions are prescribed for the purposes of paragraph 7.1 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used by a non-profit hospice to provide end of life care: 1.  The land must be used and occupied for the purpose of providing end of life care for individuals with a terminal illness, and the care must be provided either on-site or by serving as an administrative centre for the provision of such care in the individuals’ homes. 1.1  The land must not be used for any other purpose, unless it is used for the purpose of providing a related support service. 2.  The care and services referred to in paragraphs 1 and 1.1 must be provided by a non-profit organization. 3.  The land must not be, i.  a care home as defined in subsection 2 (1) of the Residential Tenancies Act, 2006, ii.  a long-term care home as defined in subsection 2 (1) of the Fixing Long-Term Care Act, 2021, or iii.  a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010.  O. Reg. 403/11, s. 1; O. Reg. 68/14, s. 4 (1); O. Reg. 317/22, s. 1. (2) For the purposes of paragraph 1.1 of subsection (1), “related support service” includes supportive services for individuals with a terminal illness and for their family, friends and caregivers and supportive services for bereaved persons. O. Reg. 68/14, s. 4 (2). Non-Profit Long-Term Care Homes
23.1.1 (1) The following conditions are prescribed for the purposes of paragraph 7.2 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used as a non-profit long-term care home: 1.  The land, i.  is owned by the licensee of a non-profit long-term care home, ii.  is leased by the licensee of a non-profit long-term care home and would be exempt from taxation if it was occupied by the owner, or iii.  is leased by the licensee of a non-profit long-term care home and on January 1, 2016, the land was used as a non-profit long-term care home. O. Reg. 429/15, s. 1. (2) Despite subsection (1), the exemption in paragraph 7.2 of subsection 3 (1) of the Act does not apply to any portion of land that is used as a non-profit long-term care home if the land is occupied by a commercial tenant. O. Reg. 429/15, s. 1. (3) In this section, “licensee” and “non-profit long-term care home” have the same meaning as under the Fixing Long-Term Care Act, 2021. O. Reg. 429/15, s. 1; O. Reg. 317/22, s. 2. Forestry Purposes
23.1.2 For the purposes of paragraph 19 of subsection 3 (1) of the Act, 30 acres is prescribed as the higher number of acres for the 2023 taxation year and subsequent taxation years. O. Reg. 230/22, s. 4. Part III.2   exemption from taxation for cemeteries, burial sites and crematoriums
23.2 This Part applies to the 2013 taxation year and to subsequent taxation years. O. Reg. 340/12, s. 1.
23.3 For the purposes of paragraph 2 and subparagraph 3 ii.1 of subsection 3 (1) of the Act, a use of land that meets the following conditions is prescribed as a use for an ancillary purpose: 1.  The use is an activity for which a licence, other than a licence of a cemetery operator, is not required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or a regulation made under paragraph 7.2 of subsection 113 (1) of that Act. 2.  The use is either, i.  necessarily incidental to the interment or scattering activity that takes place at the cemetery, including storage, administration and maintenance relating to the cemetery, or ii.  small scale activity that is related to the interment or scattering activity that takes place at the cemetery and for which the conduct occupies no significant physical space at the cemetery. O. Reg. 340/12, s. 1.
23.4 Activities for which a licence is required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or under a regulation made under paragraph 7.2 of subsection 113 (1) of that Act are prescribed as bereavement related activities for the purposes of paragraph 2.1 of subsection 3 (1) of the Act. O. Reg. 340/12, s. 1.
23.5 (1) The following classes of cemetery properties are prescribed for the purposes of section 16.2 of the Act: 1.  A cemetery property if the cemetery owner has ceased to be or has become a religious organization or a municipality. 2.  A cemetery property if the cemetery land has ceased to be used for or has begun to be used for bereavement related activities described in section 23.4. O. Reg. 340/12, s. 1. (2) The owner of a cemetery property of a class prescribed in subsection (1) shall provide the assessment corporation with information regarding the change in operator and activity, including the effective date of the change and any change to the physical space used for the activity, and shall do so within 30 days of the effective date of the change. O. Reg. 340/12, s. 1. PART IV   EXEMPT CONSERVATION LAND Determination of Conservation Land
24. For the purposes of paragraph 25 of subsection 3 (1) of the Act, “conservation land” means land that is eligible conservation land under section 26 of this Regulation.  O. Reg. 388/04, s. 1.
26. Land is eligible conservation land for a taxation year if the following requirements are met:  1.  The land is eligible under section 25 to be classified as eligible conservation land for the taxation year. 2.  The owner submits a completed application to the Minister of Natural Resources and Forestry for designation of the land under this section for the taxation year and the application is submitted on or before July 31 of the previous year. 3.  In the application, the owner undertakes, i.  not to engage in activities during the taxation year that are inconsistent with the natural heritage and biodiversity objectives for conserving the land, ii.  to allow a person selected by the Minister of Natural Resources and Forestry to inspect the land, and iii.  to co-operate with the person described in subparagraph ii in the course of the inspection. 4.  The Minister of Natural Resources and Forestry designates the land for the taxation year for the purposes of this section. 5.  The owner does not breach any undertaking given in the application.  O. Reg. 388/04, s. 1; O. Reg. 297/20, s. 8. Application of Part
27. This Part applies with respect to the 1999 and subsequent taxation years.  O. Reg. 46/99, s. 1. Part iv.1 (s. 28) Revoked:  O. Reg. 242/04, s. 1. PART V   DISPUTES RELATING TO THE FARM PROPERTY CLASS Definitions
29. In this Part, “Administrator” means, (a)  the Minister of Agriculture, Food and Rural Affairs or the employee of the Ministry of Agriculture, Food and Rural Affairs to whom the Minister has delegated his or her powers and duties under this Part, or (b)  AgriCorp, if the Minister of Agriculture, Food and Rural Affairs has appointed it as the Administrator under section 29.1; (“administrateur”) “AgriCorp” means the corporation established under section 1 of the AgriCorp Act, 1996; (“AgriCorp”) “spouse” has the same meaning as in Part III of the Family Law Act; (“conjoint”) “Tribunal” means the Agriculture, Food and Rural Affairs Appeal Tribunal. (“Tribunal”)  O. Reg. 282/98, s. 29; O. Reg. 105/00, s. 2; O. Reg. 45/02, s. 4; O. Reg. 307/05, s. 2; O. Reg. 16/09, s. 1; O. Reg. 365/18, s. 2.
29.1 (1) The Minister of Agriculture, Food and Rural Affairs may appoint AgriCorp as the Administrator for the purposes of this Part and sections 8 and 8.1. O. Reg. 365/18, s. 3. (2) If the Minister of Agriculture, Food and Rural Affairs appoints AgriCorp under subsection (1), AgriCorp may designate an employee of the corporation to exercise the powers and duties of the Administrator on its behalf. O. Reg. 365/18, s. 3. Requests for Reconsideration under Section 39.1 of the Act
30. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not included in the farm property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be included in the farm property class, but such a request must be made to the Administrator and not the assessment corporation.  O. Reg. 16/09, s. 2 (1); O. Reg. 230/22, s. 5. (2) Revoked:  O. Reg. 100/16, s. 1. (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1.  References to the assessment corporation shall be deemed to be references to the Administrator. 2.  If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3.  Section 31 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4.  If the current value of the land has not been determined in accordance with subsection 19 (5) of the Act for the taxation year, no settlement may be agreed to by the Administrator unless it is determined that the current value of the land should be determined in accordance with subsection 19 (5) of the Act either, i.  by a settlement under section 39.1 of the Act agreed to by the assessment corporation, or ii.  by a decision by the Assessment Review Board under section 40 of the Act or a decision by the court on appeal from such a decision.  O. Reg. 282/98, s. 30 (3); O. Reg. 419/04, s. 3 (2-4); O. Reg. 16/09, s. 2 (3-5). Appeals under Section 40 of the Act
31. The following apply with respect to an appeal under subsection 40 (1) of the Act that raises an issue as to whether land should be included in the farm property class: 1.  If the applicability of subsection 19 (5) of the Act to the land is in issue, the Assessment Review Board shall determine that issue and, if necessary as a result of that determination, redetermine the current value of the land.  The application of subsection 19 (5) of the Act shall be deemed to be in issue if the current value of the land was not determined in accordance with that subsection. 2.  If, after the determination under paragraph 1, there is still an issue as to whether the land should be included in the farm property class, the Assessment Review Board shall refer the issue to the Tribunal. 3.  The Tribunal shall hold a hearing to determine whether the land should be included in the farm property class.  Upon determining the issue, the Tribunal shall give the parties, the assessment corporation and the Assessment Review Board a copy of its decision. 4.  The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation.  Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 5.  The Tribunal shall give notice of the hearing by the Tribunal to the parties at least 14 days before the date fixed for the hearing. 6.  The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act. 7.  The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsections 40 (20) and (21) of the Act. 8.  Subsection 40 (22) of the Act applies with respect to the Tribunal. 9.  The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 10.  Section 43.1 of the Act applies with respect to decisions of the Tribunal.  O. Reg. 282/98, s. 31; O. Reg. 363/03, s. 9; O. Reg. 419/04, s. 4; O. Reg. 16/09, s. 3 (2-6); O. Reg. 230/22, s. 6.
32. Revoked:  O. Reg. 419/04, s. 5. part v.1   assessment of the managed forests property class and related land Determination of Current Value
32.1 (1) The current value of land in the managed forests property class shall be determined as follows for the 2017 and subsequent taxation years: 1.  Determine the value of the land in accordance with subsection 19 (5.2) of the Act. 2.  Determine the value of the land in accordance with subsection (2). 3.  If the value determined under paragraph 1 is less than the value determined under paragraph 2, the current value of the land is the value determined under paragraph 1. 4.  If the value determined under paragraph 2 is less than 31 per cent of the value determined under paragraph 1, the current value of the land is the amount calculated by multiplying the value determined under paragraph 1 by 0.31. 5.  In any other case, the current value of the land is the value determined under paragraph 2.  O. Reg. 656/05, s. 1; O. Reg. 394/08, s. 2; O. Reg. 339/12, s. 1; O. Reg. 397/16, s. 1. (2) For the purposes of paragraph 2 of subsection (1), the value of the land is determined as follows: 1.  Determine whether the geographic area in which the land is located is listed in Column 2 of Table 1 to Part IX.1 of this Regulation.  If it is, take the step described in paragraph 2.  If it is not, take the steps described in paragraphs 4 and 5. 2.  If the geographic area is listed in Column 2 of Table 1, determine whether the land band for the land, as assigned by the assessment corporation, is listed in Column 3 of Table 1 for the applicable geographic area.  If it is, take the steps described in paragraphs 3 and 5.  If it is not, take the steps described in paragraphs 4 and 5. 3.  For land located in a geographic area listed in Column 2 of Table 1 and assigned to a land band listed in Column 3 of Table 1, identify the applicable value per acre of the land as set out in Column 4 of Table 1. 4.  For any other land, identify the applicable value per acre of the land as set out in Column 2 of Table 2 to Part IX.1 of this Regulation using the land band assigned to the land by the assessment corporation. 5.  The value of the land is calculated by multiplying the applicable value per acre of the land by the acreage.  O. Reg. 656/05, s. 1; O. Reg. 101/09, s. 1. (3) In this section, “land band” means a geographic area in which similar farm properties sell for similar prices, as determined by the assessment corporation under subsection 19 (5) of the Act.  O. Reg. 656/05, s. 1. Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class
32.2 (1) This section applies if a parcel of land contains both land in the managed forests property class and land in another property class.  O. Reg. 656/05, s. 1. (2) The current value of the land shall be determined as follows for the 2017 and subsequent taxation years: 1.  Determine the current value of the land in the managed forests property class under subsection 19 (5.2) of the Act. 2.  Determine the current value of the land in the managed forests property class under section 32.1 of this Regulation. 3.  Subtract the amount determined under paragraph 2 from the amount determined under paragraph 1.  If the amount determined under paragraph 2 is greater than the amount determined under paragraph 1, the amount calculated under this paragraph is deemed to be zero. 4.  Subtract the amount calculated under paragraph 3 from the current value of the entire parcel of land. 5.  The amount calculated under paragraph 4 is the current value of the land.  O. Reg. 656/05, s. 1; O. Reg. 394/08, s. 3; O. Reg. 339/12, s. 2; O. Reg. 397/16, s. 2. PART VI   DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS Definitions
33. In this Part, “Administrator” means the Minister of Natural Resources and Forestry or the employee of the Ministry of Natural Resources and Forestry to whom the Minister has delegated his or her powers under this Part; (“administrateur”) “Tribunal” means the Mining and Lands Tribunal continued under section 6 of the Ministry of Natural Resources Act. (“Tribunal”) O. Reg. 282/98, s. 33; O. Reg. 154/18, s. 1; O. Reg. 43/21, s. 2. Requests for Reconsideration under Section 39.1 of the Act
34. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not classified in the managed forests property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the managed forests property class but such request must be made to the Administrator and not the assessment corporation.  O. Reg. 16/09, s. 4 (1). (2) Revoked:  O. Reg. 100/16, s. 2. (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1.  References to the assessment corporation are deemed to be references to the Administrator. 2.  If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3.  Section 35 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4.  If, in the settlement, it is agreed that the land will be classified in the managed forests property class, the person who requested the reconsideration is deemed to have requested the assessment corporation to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act.  O. Reg. 406/06, s. 4 (2); O. Reg. 16/09, s. 4 (3-5). Appeals under Section 40 of the Act
35. The following apply with respect to an appeal under subsection 40 (1) of the Act that raises an issue as to whether land should be classified as land in the managed forests property class: 1.  The Assessment Review Board shall refer the issue as to whether the land should be classified as land in the managed forests property class to the Tribunal. 2.  The Tribunal shall hold a hearing to determine whether the land should be classified as land in the managed forests property class. Upon determining the issue, the Tribunal shall give the parties, the assessment corporation and the Assessment Review Board a copy of its decision. 3.  The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation.  Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 4.  The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Tribunal under paragraph 2, i.  subsections 114 (2), (3) and (4), ii.  sections 115, 116, 118 to 122 and 125 to 128, and iii.  subsection 129 (1). 5.  The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of a change in the classification of the land. 6.  The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (21) and (22) of the Act. 7.  Subsection 40 (22) of the Act applies with respect to the Tribunal. 8.  The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 9.  Section 43.1 of the Act applies with respect to decisions of the Tribunal.  O. Reg. 282/98, s. 35; O. Reg. 16/09, s. 5 (2-6); O. Reg. 154/18, s. 3. Special Consideration if Deadline Missed
36. (1) The Administrator, on a request described in subsection 34 (1), shall agree to a settlement classifying land in the managed forests property class if all of the following conditions are satisfied: 1.  Revoked:  O. Reg. 100/16, s. 3 (2). 2.  The requirements for the land to be classified in the managed forests property class have been complied with except that the applicable deadline under section 9.1, 9.2, 9.3 or 9.4 for submitting an application for the taxation year was missed. 3.  The land would have been eligible to be classified in the managed forests property class if the deadline had not been missed. 4.  In the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 406/06, s. 5; O. Reg. 16/09, s. 6 (1); O. Reg. 100/16, s. 3. (2) On an appeal described in section 35, the Tribunal shall make a determination that the land should be classified in the managed forests property class if the conditions described in paragraphs 1, 2 and 3 of subsection (1) are satisfied and if, in the Tribunal’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 16/09, s. 6 (2); O. Reg. 154/18, s. 3. (3) Revoked:  O. Reg. 16/09, s. 6 (3). PART VII   DISPUTES RELATING TO CONSERVATION LAND Definitions
37. In this Part, “Administrator” means the Minister of Natural Resources and Forestry or the employee of the Ministry of Natural Resources and Forestry to whom the Minister has delegated his or her powers under this Part; (“administrateur”) “Tribunal” means the Mining and Lands Tribunal continued under section 6 of the Ministry of Natural Resources Act. (“Tribunal”) O. Reg. 282/98, s. 37; O. Reg. 154/18, s. 2; O. Reg. 43/21, s. 3. Requests for Reconsideration under Section 39.1 of the Act
38. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land is conservation land but such a request must be made to the Administrator and not the assessment corporation.  O. Reg. 16/09, s. 7 (1). (2) Revoked:  O. Reg. 100/16, s. 4. (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1.  References to the assessment corporation shall be deemed to be references to the Administrator. 2.  If the Administrator is required to give notice of a settlement to the Assessment Review Board under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3.  Section 39 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4.  If a settlement is agreed to that the land is conservation land, the person who requested the settlement shall be deemed to have requested the assessment corporation, under section 39.1 of the Act, to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act.  O. Reg. 282/98, s. 38 (3); O. Reg. 16/09, s. 7 (3-5). Appeals under Section 40 of the Act
39. Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may bring an appeal under subsection 40 (1) of the Act that land is or is not conservation land and the following apply with respect to such an appeal: 0.1  Subsection 40 (3) of the Act applies to the appeal. 1.  The Assessment Review Board shall refer the issue as to whether the land is conservation land to the Tribunal. 2.  The Tribunal shall hold a hearing to determine whether the land is conservation land.  Upon determining the issue, the Tribunal shall give the parties, the assessment corporation, and the Assessment Review Board a copy of its decision. 3.  The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation.  Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 4.  The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Tribunal under paragraph 2, i.  subsections 114 (2), (3) and (4), ii.  sections 115, 116, 118 to 122 and 125 to 128, and iii.  subsection 129 (1). 5.  The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of the determination as to whether or not the land is conservation land. 6.  The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (20) and (21) of the Act. 7.  Subsection 40 (22) of the Act applies with respect to the Tribunal. 8.  The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 9.  Section 43.1 of the Act applies with respect to decisions of the Tribunal.  O. Reg. 282/98, s. 39; O. Reg. 16/09, s. 8 (2-7); O. Reg. 100/16, s. 5; O. Reg. 154/18, s. 3. Special Consideration if Deadline Missed
40. (1) The Administrator, on a request described in subsection 38 (1), shall agree to a settlement determining that the land is conservation land if, (a)  the requirements for the land to be conservation land have been complied with except that the deadline for submitting an application for designation of the land as conservation land was missed; (b)  the land would have been conservation land if the deadline under section 26 had not been missed; and (c)  in the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 46/99, s. 2; O. Reg. 16/09, s. 9 (1). (2) The Tribunal, on an appeal described in section 39, shall make a determination that the land is conservation land if, (a)  clauses (1) (a) and (b) are satisfied; and (b)  in the Tribunal’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 46/99, s. 2; O. Reg. 16/09, s. 9 (2); O. Reg. 154/18, s. 3. part viii   assessment of pipe lines Assessed Value for Specified Years
41. (1) For the 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 taxation years, the assessed value of a pipe line shall be determined as follows: 1.  The length of the pipe line in feet shall be multiplied by the applicable rate in Table 1, 2 or 3 of Part X.  Table 1 applies to offshore pipe lines.  Table 2 applies to plastic field gathering pipe lines and plastic distribution pipe lines. Table 3 applies to other pipe lines. 2.  The amount determined under paragraph 1 shall be depreciated by reducing the amount by the applicable percentage in Table 4 for offshore pipe lines and in Table 5 for plastic field gathering pipe lines, plastic gas distribution pipe lines and other pipe lines. 3.  After the reduction under paragraph 2, $250 shall be added for each connection to an end user. O. Reg. 338/12, s. 1; O. Reg. 397/16, s. 3; O. Reg. 320/21, s. 1; O. Reg. 13/22, s. 1; O. Reg. 261/23, s. 1. (2) If Table 1, 2 or 3 applies, but the outside diameter of the pipe line is not included in the Table, the applicable rate for the purposes of paragraph 1 of subsection (1) is the rate for the closest outside diameter or range of outside diameter that is included in the Table. O. Reg. 338/12, s. 1.
41.1, 41.2 Revoked: O. Reg. 338/12, s. 2. Assessed Value of Pipe Line in a Right-of-Way or Easement
42. (1) For the purposes of determining the assessed value of a pipe line in a right-of-way or easement for a taxation year, the rate in the Table to Part X that would otherwise apply for the year to the pipe line shall be reduced by 25 per cent of that rate, if the pipe line is not the primary pipe line in the right-of-way or easement.  O. Reg. 371/05, s. 1. (2) A pipe line is a primary pipe line in a right-of-way or easement for a taxation year for the purposes of this section if, (a)  it is one of two or more pipe lines occupying the right-of-way or easement in the year; and (b)  it would have the highest assessed value of all the pipe lines in the right-of-way or easement, if the assessed values of the pipe lines were computed for the year without reference to this section.  O. Reg. 371/05, s. 1. (3) If two or more pipe lines occupying a right-of-way or easement would have the same assessed value for a taxation year if this section did not apply and that assessed value is the highest or the only assessed value for all pipe lines occupying that right-of-way or easement in that year, the primary pipe line in the right-of-way or easement shall be the pipe line that was first in use.  O. Reg. 371/05, s. 1. part viii.1   assessment of renewable energy installations Interpretation
42.1 In this Part, “installed capacity” means, with respect to machinery and equipment used to produce electricity, the rated maximum output capacity as stated on the nameplate of the machinery or equipment; (“puissance installée”) “wind turbine tower” means the structure that supports an electrical generator and electrical and mechanical equipment used to convert wind energy into electricity, and includes the base and foundation to which the structure is attached, but does not include, (a)  any additional land, building and structures, or (b)  any transformer, transmission or distribution line or other equipment. (“tour d’éolienne”)  O. Reg. 1/12, s. 3. Renewable Energy Sources: Sun, Wind, Anaerobic Digestion of Organic Matter
42.3 (1) If machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is an ancillary installation on the rooftop of a building or other structure, the classification of the land is not changed and the current value of the land is not increased as a result of the installation or use of the machinery or equipment.  O. Reg. 1/12, s. 3. (2) For the purposes of subsection 3 (8) of the Act, the sun, the wind and the anaerobic digestion of organic matter are prescribed as renewable energy sources and if machinery or equipment used to produce electricity from such a source is installed on the rooftop of a building or other structure on land that would otherwise be exempt from taxation, the land remains exempt from taxation, regardless of whether the generation is performed by the owner or a tenant of the property.  O. Reg. 1/12, s. 3.
42.4 If machinery or equipment used to produce electricity through anaerobic digestion of organic matter is located on land whose current value is determined under subsection 19 (5) of the Act, (a)  the classification of the land is not changed as a result of the installation or use of the machinery or equipment; and (b)  the current value of the land continues to be determined under subsection 19 (5) of the Act as if the land was used for farm purposes only.  O. Reg. 1/12, s. 3. Wind Turbine Towers
42.5 (1) Wind turbine towers are prescribed as generating station structures for the purposes of section 19.0.1 of the Act. O. Reg. 1/12, s. 3. (2) For the purposes of subsection 19 (2.1) of the Act, the current value of a wind turbine tower for the 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 taxation years is determined by multiplying $50,460 by the installed capacity in megawatts of the generator attached to the wind turbine tower. O. Reg. 397/16, s. 4; O. Reg. 320/21, s. 2 (1); O. Reg. 13/22, s. 2; O. Reg. 261/23, s. 2. (3) For the purposes of clause 19.0.1 (1) (b) of the Act, the assessed value for the 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 taxation years of a generating station structure that is a wind turbine tower is determined by multiplying $50,460 by the installed capacity in megawatts of the generator attached to the wind turbine tower. O. Reg. 397/16, s. 4; O. Reg. 320/21, s. 2 (2); O. Reg. 13/22, s. 2; O. Reg. 261/23, s. 2. (4)-(6) Revoked: O. Reg. 397/16, s. 4. Systems for Energy Conservation or Energy Efficiency
42.6 The following rules apply if an active solar heating or cooling system or a ground-sourced geothermal heating or cooling system has been installed on, erected or placed upon, in, over, under or affixed to land: 1.  If the system would result in an increase to the value of the land, the current value of the land shall not reflect that increase and the land must be instead assessed as if it contained a non-renewable energy system that is typically found in similar lands in the vicinity. 2.  If the system would result in a decrease to the value of the land, the current value of the land shall reflect that decrease and the land must be assessed at the lesser value.  O. Reg. 1/12, s. 3. PART IX   MISCELLANEOUS Enumeration for Municipal Elections and Elections in Non-Municipal Territory
43. An application under subsection 16 (3) of the Act shall be delivered to the assessment corporation not later than November 1 in the year previous to the taxation year to which the application relates.  O. Reg. 16/09, s. 10; O. Reg. 43/21, s. 4. Mine Tailings Management Area
43.1 For 2004 and subsequent years, the current value of land used as a mine tailings management area that is included in the subclass for vacant land for the industrial property class under subsection 20 (3) shall be determined without regard to the value of structures, machinery or fixtures erected or placed on the land for the purposes of environmental protection or pollution control.  O. Reg. 347/03, s. 2. Landfilling Site
43.2 (1) This section applies to any portion of land in a landfilling site, other than a closed landfilling site, that is used exclusively for landfilling activities or that contains a closed landfill cell. O. Reg. 449/16, s. 3. (2) The current value of the land shall be determined as if it were vacant industrial land, subject to subsections (3) and (4). O. Reg. 449/16, s. 3; O. Reg. 10/20, s. 1. (3) The current value of the land shall be determined without regard to the value of, (a)  primary and secondary liners; (b)  structures, machinery, equipment or fixtures that are associated with primary leachate collection systems, secondary leachate collection systems or gas collection systems; and (c)  for landfilling sites that are approved for the receipt and deposit of hazardous waste, structures, machinery, equipment or fixtures that are used for pre-treatment and processing of hazardous waste. O. Reg. 449/16, s. 3. (4) The current value of buildings and structures located on the land, other than those listed in subsection (3), shall be determined using the replacement cost new approach to valuation, less depreciation. O. Reg. 449/16, s. 3. (5) In this section, “closed landfill cell”, “closed landfilling site”, “environmental compliance approval”, “landfill cell”, “landfilling activities” and “landfilling site” have the same meaning as in subsection 14.3 (3); (“cellule d’enfouissement désaffectée”, “lieu d’enfouissement désaffecté”, “autorisation environnementale”, “cellule d’enfouissement”, “activités d’enfouissement”, “lieu d’enfouissement”) “gas collection system” means facilities to detect, monitor, collect, redirect, treat, utilize or vent landfill gasses; (“système de collecte des gaz”) “primary leachate collection system”, “primary liner”, “secondary leachate collection system” and “secondary liner” have the same meaning as in Ontario Regulation 232/98 (Landfilling Sites) made under the
Environmental Protection Act. (“système primaire de collecte des lixiviats”, “membrane d’étanchéité primaire”, “système secondaire de collecte des lixiviats”, “membrane d’étanchéité secondaire”) O. Reg. 449/16, s. 3.
43.3 (1) This section applies to land in a closed landfilling site, as defined in subsection 14.3 (3). O. Reg. 449/16, s. 3. (2) The current value of the land shall be determined without regard to the value of the items listed in subsection 43.2 (3). O. Reg. 449/16, s. 3; O. Reg. 10/20, s. 1. Land to which Subsection 19 (5.0.1) of the Act Applies
44. (1) Land on which a building is located, but not the building, is prescribed for the purposes of subsection 19 (5.0.1) of the Act if, (a)  the building is used primarily, (i)  to sell farm products that consist of or include produce from the farm lands on which the building is located, or (ii)  to process farm products described in subclause (i) or manufacture anything from them; or (b)  the building is used to manufacture wine from grapes or other fruit grown on the farm lands on which the building is located, even if the building is not used primarily for that purpose.  O. Reg. 536/05, s. 4; O. Reg. 361/18, s. 2; O. Reg. 493/22, s. 4. (2) This section applies to the 2004 and subsequent taxation years.  O. Reg. 536/05, s. 4.
44.1 (1) Land is prescribed for the purposes of subsection 19 (5) of the Act if it is not used by the owner exclusively for recreational or hobby purposes and if one of the following conditions is met: 1.  It is used for breeding, raising, boarding, maintaining, training or selling horses. 2.  It is used to provide horse trail rides or horse riding lessons on the same parcel of land as other lands or buildings whose value has been determined under that subsection of the Act.  O. Reg. 100/05, s. 2. (2) This section applies with respect to the 2004 and subsequent taxation years.  O. Reg. 100/05, s. 2.
44.2 (1) Land on which a grain elevator is located is prescribed for the purposes of subsection 19 (5.0.1) of the Act if, (a)  the grain elevator is used to receive, store, clean, treat or transfer grain or feed for livestock that is not owned by the farmer who owns or leases the land on which the grain elevator is located; and (b)  but for the activity described in clause (a), the land on which the grain elevator is located would be valued under subsection 19 (5) of the Act. O. Reg. 257/14, s. 5. (2) This section applies with respect to the 2014 and subsequent taxation years. O. Reg. 257/14, s. 5. (3) In this section, “grain elevator” has the same meaning as in subsection 17.1 (2). O. Reg. 257/14, s. 5. Subsection 19 (5.4) of the Act — Farm Land Awaiting Development
45. (1) This section prescribes, for the purposes of subsection 19 (5.4) of the Act, circumstances in which subsection 19 (5) of the Act does not apply.  O. Reg. 282/98, s. 45 (1). (2) Subsection 19 (5) of the Act does not apply to the following: 1.  Land included in a plan of subdivision registered under the Land Titles Act or the Registry Act. 2.  Land in respect of which there is a building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection.  O. Reg. 282/98, s. 45 (2). (3) For greater certainty, (a)  paragraph 1 of subsection (2) applies with respect to a plan of subdivision even if the plan was registered before this section comes into force; (b)  paragraph 2 of subsection (2) applies with respect to a building permit even if the permit was issued before this section comes into force.  O. Reg. 282/98, s. 45 (3). Airport Authorities
45.2 For the purposes of paragraph 22 of subsection 3 (1) of the Act, the prescribed portion of a new residential unit described in that paragraph is 10 per cent of the assessment of the unit.  O. Reg. 278/01, s. 1. Current Value of Hotels
45.3 For the purposes of subsection 19 (2.1) of the Act, where the current value of land used as a hotel is determined using the pro forma income capitalization approach to valuation, the following rules apply for 2003 and subsequent years: 1.  Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year as management fees in determining the amount of the undistributed operating expenses of a hotel for a year shall not exceed 5 per cent of the total revenue of the hotel for the year. 2.  Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year in respect of personal property in determining the current value of a hotel for a year shall not exceed 15 per cent of the capitalized net income of the hotel, including personal property.  O. Reg. 370/03, s. 1. Condominium Hotel Valuation
45.3.1 (1) In this section, “condominium hotel” means a building complex, (a)  that contains at least 20 hotel units, and (b)  that is not located within the boundaries of a resort; (“condominium hôtelier”) “hotel unit” means land, (a)  that is a unit or proposed unit as defined in the Condominium Act, 1998, (b)  that is furnished and operated or managed in a manner to provide transient accommodation for a fee or charge for a minimum period of less than 30 days, or that is used as part of the hotel operations, and (c)  in respect of which, for the 2008 and subsequent taxation years, the owner or his or her authorized agent has made a declaration under subsection (5) or clause (6) (a); (“partie privative”) “resort” means a building complex that is occupied primarily for recreational purposes, including golfing, skiing, swimming and hiking. (“lieu de villégiature”)  O. Reg. 538/07, s. 1. (2) For the purposes of subsection 19 (2.1) of the Act, the current value of a hotel unit that is contained in a condominium hotel for the purposes of assessment for 2006 and subsequent taxation years shall be determined by using the pro forma income capitalization approach to valuation to determine assessments that are comparable to the assessments of hotels of similar size and quality in the vicinity of the condominium hotel.  O. Reg. 538/07, s. 1. (3) For the purposes of subsection (2), all hotel units shall be deemed to be a single parcel of land for valuation purposes and the value determined shall be apportioned among the hotel units in the proportion that the square footage of each unit is of the total square footage of all hotel units contained in the condominium hotel.  O. Reg. 538/07, s. 1. (4) Section 45.3 applies to a condominium hotel.  O. Reg. 538/07, s. 1. (5) For the purposes of assessment for the 2008 taxation year, the owner of a hotel unit that is part of a condominium hotel or his or her authorized agent shall make a declaration on or before November 30, 2007 to the assessment corporation stating that the unit is a hotel unit for the 2008 taxation year.  O. Reg. 538/07, s. 1. (6) For the purposes of assessment for 2009 and subsequent taxation years, the owner of a hotel unit that is part of a condominium hotel or his or her authorized agent shall make a declaration on or before June 30 of the previous taxation year to the assessment corporation stating that, (a)  the unit will be a hotel unit for the following and subsequent years; or (b)  the unit will cease to be a hotel unit for the following and subsequent years.  O. Reg. 538/07, s. 1. (7) Despite subsection (6), no declaration is required where, (a)  a declaration was previously made under subsection (5) or (6); and (b)  there has been no change in the status of the unit since the declaration was made.  O. Reg. 538/07, s. 1. (8) The assessment corporation may determine the manner in which a declaration under subsection (5) or (6) is made.  O. Reg. 538/07, s. 1. Public Utility Landfills
45.3.2 (1) Despite subsection 27 (3) of the Act, every commission shall pay in each year, to any municipality in which lands or buildings owned by the commission and classified in the landfill property class are situated, an amount equal to the taxes for municipal and school purposes that would be payable if the land and buildings were taxable and classified in the landfill property class. O. Reg. 98/17, s. 1. (2) Despite subsection 27 (7.1) of the Act, if land or buildings owned by a commission are classified in the landfill property class and are located in non-municipal territory, the commission shall pay in each year to the Minister an amount equal to the taxes that would be payable under the Provincial Land Tax Act, 2006 if the land and buildings were taxable and classified in the landfill property class. O. Reg. 98/17, s. 1. Residential Communities
45.4 (1) For the purposes of this section, a residential community is composed of the following parcels of land located in the same immediate vicinity: 1.  Residential lots, which are parcels of land in the community that are used for residential purposes and that are owned by persons who also own common land in the community. 2.  Common land, which are parcels of land, i.  that are parkland, pathways or other common amenities intended for the use of the owners of residential lots in the community, ii.  that are owned by two or more persons, each of whom also owns a residential lot in the community, and iii.  that are not subject to a condominium plan. O. Reg. 341/12, s. 1. (2) The following rules apply to a residential community for the 2013 and subsequent taxation years: 1.  The current value of a residential lot shall reflect the value that the common land in the community adds to the value of the residential lot. 2.  The current value of common land is deemed to be zero. 3.  No notice need be given under subsections 31 (1) or 35 (1) of the Act with respect to common land. O. Reg. 341/12, s. 1. Third Party Signs