Town of Smiths Falls
 29. (1) This section applies with respect to the Town of Smiths Falls for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) The Town of Smiths Falls is exempt from paragraph 7 of subsection 364 (2) of the Act. O. Reg. 581/17, s. 4. (3) For the purposes of section 1, a reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 90 consecutive days all of which are within the taxation year in respect of which the application for a rebate under section 364 of the Act is made. O. Reg. 581/17, s. 4. (4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, during that period of time, an order issued in respect of the building, structure or portion of the building under any of the laws listed in subsection (5) was outstanding. O. Reg. 581/17, s. 4. (5) The laws mentioned in subsection (4) are the following: 1. The Building Code Act, 1992 and the regulations and by-laws made under it. 2. The Fire Protection and Prevention Act, 1997 and the regulations and by-laws made under it. 3. The Planning Act and the regulations made under it. 4. A by-law passed by the Town of Smiths Falls under section 128 of the Act. O. Reg. 581/17, s. 4. (6) Despite clauses 1 (2) (a) and (3) (b), a portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the portion of the building was separated by permanent or semi-permanent physical barriers from any portion of the building that was used. O. Reg. 581/17, s. 4. (7) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property for a period of time if, (a) it satisfies the requirements in subsection 1 (3) to be an eligible property; (b) it is not excluded from being an eligible property under subsection (4) or (6); and (c) throughout the period of time, it was capable of being leased for immediate occupation. O. Reg. 581/17, s. 4. (8) Despite section 7, interest is payable under subsection 364 (20) of the Act in respect of an application for a rebate for a taxation year if, (a) the application is received on or before the last day of February of the year immediately following the taxation year to which the rebate relates; and (b) the Town of Smiths Falls fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of, (i) June 30 of the year immediately following the taxation year to which the rebate relates, (ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and (iii) the day that is 90 days after the day the Town of Smiths Falls receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4. (9) For the purposes of subsection 364 (6) of the Act, the prescribed time for giving free access to all property referred to in an application is 30 days after a reasonable request by the Town of Smiths Falls. O. Reg. 581/17, s. 4. (10) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building on property if, (a) a person who is required to grant free access to the property fails to do so within the time set out in subsection (9); or (b) a rebate has been paid or credited under section 364 of the Act in respect of the building, structure or portion, as the case may be, (i) for each of the three taxation years preceding the taxation year, if the building, structure or portion is on property that is classified in one of the commercial classes or in the landfill property class, or (ii) for each of the five taxation years preceding the taxation year, if the building, structure or portion is on property that is classified in one of the industrial classes. O. Reg. 581/17, s. 4. (11) No rebate is payable under section 364 of the Act for a taxation year in respect of a property for a period of time if, (a) on the final day on which an application can be made for a rebate of tax under section 364 of the Act in respect of the period of time, any orders made under subsection 15.2 (2) of the
Building Code Act, 1992 that apply to a building or structure on the property remain outstanding; or (b) an application submitted with respect to the property for the period of time contains a false or deceptive statement. O. Reg. 581/17, s. 4. (12) No rebate is payable under section 364 of the Act in respect of a portion of a building for a period of time unless the portion of the building was advertised for lease throughout the period of time. O. Reg. 581/17, s. 4.