jswizzle3737/ontario_laws_and_regs huggingface dataset:
45.5 (1) For the 2014 and subsequent taxation years, the following rules apply with respect to third party signs: 1.  The contribution to the current value of a property that is attributable to a third party sign located on the property shall be determined using the replacement cost new approach to valuation of the sign, less depreciation of 50 per cent, with no value added for rent or other consideration payable in respect of the sign or its placement. 2.  No contribution to the current value of a property shall be attributable to a third party sign if the aggregate sign face area of the sign is smaller than 25 square feet in size.  The aggregate sign face area of a third party sign is the total area of all of the sign’s faces, measured in square feet. 3.  The third party sign is included in the commercial property class.  However, the classification of the land on which the sign is affixed, erected or placed is not changed as a result of the sign being so affixed, erected or placed. 4.  If a third party sign is located on land whose current value is determined under subsection 19 (5) of the Act, the current value of the land continues to be determined under that subsection as if the land was used for farm purposes only. O. Reg. 430/15, s. 1. (2) Subsection (1) is deemed to have applied for the 2009 and subsequent taxation years with respect to third party signs located on the following properties: 1.  Airport Road, Mississauga: roll number 2105 050 113 60126 0000. 2.  595 Bay Street, Toronto: roll number 1904 066 460 00005 0000. 3.  10 Dundas Street East, Toronto: roll number 1904 066 450 00050 0000. 4.  33 Dundas Street East, Toronto: roll number 1904 066 240 01001 0000. 5.  1 Dundas Street West, Toronto: roll number 1904 066 080 03610 0000. 6.  279 to 283 Yonge Street, Toronto: roll number 1904 066 220 01900 0000. O. Reg. 69/14, s. 1. (3) For the purposes of this section, a sign is a third party sign if it advertises, promotes or directs attention to businesses, goods, services, matters or activities that are not available at, or related to, the premises where the sign is located.  It is a third party sign even if it is not used exclusively for those purposes. O. Reg. 69/14, s. 1. (4) A sign displaying the name of a business or entity at a building that is named after that business or entity is not a third party sign for the purposes of this section. O. Reg. 69/14, s. 1. Subsection 19 (5.2) of the Act — Current Use Valuation
46. (1) For the purposes of subsection 19 (5.2) of the Act, “conservation land” means land that is conservation land, as defined in section 24 of this Regulation, for the taxation year for which current value is determined under subsection 19 (5.2) of the Act; (“terre protégée”) “managed forest land” means land in the managed forests property class for the taxation year for which current value is determined under subsection 19 (5.2) of the Act. (“forêt aménagée”)  O. Reg. 282/98, s. 46 (1). (2) This section applies with respect to the 1998 and subsequent taxation years.  O. Reg. 282/98, s. 46 (2). Additional Information on Assessment Roll under Subsection 14 (1) of the Act
47. (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2009, 2010 and 2011 taxation years: 1.  The assessment or classification of the land as shown on the assessment roll returned for the 2008 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification, if the changes would affect the assessment or classification of the land on the assessment roll for the 2009 taxation year. 1.1  The assessment of the land as shown on the assessment roll returned for the 2008 taxation year adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2010 or 2011 taxation year. 2.  The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 437/08, s. 1; O. Reg. 262/09, s. 1 (1); O. Reg. 337/12, s. 1. (2) For the purposes of paragraphs 1 and 1.1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act.  O. Reg. 437/08, s. 1; O. Reg. 262/09, s. 1 (2).
47.1 (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2013, 2014 and 2015 taxation years: 1.  The assessment, classification or liability for taxes of the land as shown on the assessment roll returned for the 2012 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2013, 2014 or 2015 taxation year. 2.  The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 337/12, s. 2. (2) For the purposes of paragraph 1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 337/12, s. 2.
47.2 (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2017, 2018 and 2019 taxation years: 1.  The assessment, classification or liability for taxes of the land as shown on the assessment roll returned for the 2016 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2017, 2018 or 2019 taxation year. 2.  The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 448/16, s. 1. (2) For the purposes of paragraph 1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 448/16, s. 1. Adjustments under Section 19.1 of the Act
48.5 (1) This section applies if, (a)  there is an eligible change, within the meaning of section 48.3, that results in a change to the assessment of land for the 2017, 2018 or 2019 taxation year; and (b)  subsection 48.4 (3), (4), (5), (6) or (10) applies with respect to the assessment of the land for the same taxation year. O. Reg. 267/17, s. 1. (2) If this section applies, subsections 48.3 (2) to (14) apply, with the following modifications, in determining the eligible increase for the purposes of subsection 19.1 (1) of the Act for the relevant taxation year: 1.  References to 2012, 2013, 2014 and 2015 shall be read as references to 2016, 2017, 2018 and 2019, respectively. 2.  References to subsection 47.1 (1) shall be read as references to subsection 47.2 (1). 3.  Paragraph 11 of subsection 48.3 (5) shall be read as including “the Greater London International Airport Authority” before “the Greater Toronto Airports Authority”. 4.  The reference in subsection 48.3 (13) to subsection 48.2 (8) shall be read as a reference to subsection 48.4 (11). O. Reg. 267/17, s. 1. Different Valuation Days for the Purposes of Section 19.2 of the Act
48.6 For the purposes of section 19.2 of the Act, January 1, 2016 is prescribed as the day as of which land is valued for the 2021, 2022, 2023 and 2024 taxation years. O. Reg. 186/20, s. 1; O. Reg. 320/21, s. 3; O. Reg. 13/22, s. 3; O. Reg. 261/23, s. 3. Prescribed Property Classes for the Purposes of Subsection 19.1 (2) of the Act
49. For the purposes of subsection 19.1 (2) of the Act, the following property classes are prescribed: 1.  All property classes prescribed under section 7 of the Act that are not listed in subsection 19.1 (2) of the Act. 2.  All subclasses of property prescribed under subsection 8 (1) of the Act. 3.  All classes of real property prescribed under the Education Act.  O. Reg. 437/08, s. 1. Appeals