Consolidation of parcels, par. 1 of subs. 329 (2) of the Act
 25. (1) This section applies to determine, for the purposes of paragraph 1 of subsection 329 (2) of the Act, the amount of taxes for the previous year if two or more parcels of land that were included on the assessment roll for taxation in the previous year are consolidated into one consolidated parcel on the assessment roll for the taxation year.  O. Reg. 450/03, s. 3. (2) The amount of the taxes for the previous year for the consolidated parcel is the sum of the taxes for municipal and school purposes levied on the separate parcels for the previous year if the property class in which each separate parcel was included for the previous year and the property class in which the consolidated parcel is included for the taxation year are the same.  O. Reg. 450/03, s. 3. (3) Subject to subsection (4), if two or more separate parcels were included in different property classes in the previous year to which Part IX of the Act applied and portions of the consolidated parcel are in the same property classes in the taxation year as the separate parcels, the amount of taxes for the previous year for the portion of the consolidated parcel that is in the same property class for the taxation year as the corresponding separate parcel in the previous year is the amount of taxes for municipal and school purposes levied for the previous year on the separate parcel.  O. Reg. 450/03, s. 3. (4) If any of the separate parcels was included in the subclass for vacant land for the previous year and the corresponding portion of the consolidated parcel is included for the taxation year in the subclass for excess land, (a)  the amount of the taxes for the previous year for the portion of the consolidated parcel that is included in the subclass for excess land in the taxation year is the amount of the taxes for municipal and school purposes that was levied on the separate parcel included in the subclass for vacant land for the previous year; and (b)  the amount of the taxes for the previous year for each portion of the consolidated parcel that is not included in the subclass for excess land in the taxation year is the amount of the taxes for municipal and school purposes that was levied for the previous year on the corresponding separate parcel if it was included in the same property class in the previous year as the portion of the consolidated parcel.  O. Reg. 450/03, s. 3. (5) If two or more of the separate parcels were included in the same property class to which Part IX of the Act applied in the previous year but only a portion of the consolidated parcel is included in that property class in the taxation year, the amount of the taxes for the previous year for that portion of the consolidated parcel is the amount determined in the following manner: 1.  Determine the average level of taxation of the separate parcels for the previous year. 2.  Determine the tax rate levied by the municipality for the previous year on property in the same property class as that portion of the consolidated parcel. 3.  Determine the assessment on the portion for the taxation year. 4.  Determine the total assessment of the consolidated parcel. 5.  Divide the amount determined under paragraph 3 by the amount determined under paragraph 4. 6.  Determine the total assessment of the separate parcels for the previous year. 7.  Multiply the quotient determined under paragraph 5 by the amount determined under paragraph 6. 8.  Multiply the average level of taxation determined under paragraph 1 for the previous year by the tax rate determined under paragraph 2 for the previous year. 9.  Multiply the product determined under paragraph 7 by the product determined under paragraph 8.  O. Reg. 450/03, s. 3. (6) If two or more of the separate parcels were included in different property classes to which Part IX of the Act applied in the previous year and the consolidated parcel is included in the same property class for the taxation year as one of those separate parcels, the amount of the taxes for municipal and school purposes for the consolidated parcel for the previous year is the amount determined in the following manner: 1.  Determine, i.  the level of taxation for the previous year of the separate parcel that was included in the same property class in the previous year as the consolidated parcel, if only one separate parcel was in the same property class for the previous year as the consolidated parcel, or ii.  the average level of taxation for the previous year of the separate parcels that were included in the same property class in the previous year as the consolidated parcel, if more than one separate parcel was in the same property class for the previous year as the consolidated parcel. 2.  Determine the sum of the assessments for the previous year of all of the separate parcels that were in different property classes for the previous year than the consolidated parcel. 3.  Determine the tax rate levied by the municipality for the previous year on property in the same property class as the consolidated parcel. 4.  Multiply the sum of the assessments determined under paragraph 2 by the tax rate referred to in paragraph 3. 5.  Multiply the product determined under paragraph 4 by the lesser of, i.  1.00, and ii.  the level of taxation or average level of taxation for the previous year determined under paragraph 1. 6.  Add the product determined under paragraph 5 to the taxes determined for the previous year under section 329, 330 or 331 of the Act for all of the separate parcels that were included in the same property class in the previous year as the consolidated parcel.  O. Reg. 450/03, s. 3. (7) The amount of taxes for municipal and school purposes of the consolidated parcel for the previous year is the amount determined under subsection (8) if, (a)  two or more of the separate parcels that were consolidated for the taxation year were included in different property classes for the previous year; (b)  not all of the separate parcels that were consolidated were included in property classes that were subject to Part IX of the Act for the previous year; (c)  the consolidated parcel is included in a single property class that is subject to Part IX of the Act for the taxation year; and (d)  the property class in which the consolidated parcel is included for the taxation year is the same as the property class in which one of the separate parcels was included in the previous year.  O. Reg. 450/03, s. 3. (8) For the purposes of subsection (7), the amount is determined as follows: 1.  Determine, i.  the level of taxation for the previous year of the separate parcel that was included in the same property class in the previous year as the consolidated parcel, if only one separate parcel was in the same property class for the previous year as the consolidated parcel, or ii.  the average level of taxation for the previous year of the separate parcels that were included in the same property class in the previous year as the consolidated parcel, if more than one separate parcel was in the same property class for the previous year as the consolidated parcel. 2.  Determine the sum of the assessments for the previous year of all separate parcels that were included in property classes that were not subject to Part IX of the Act. 3.  Determine the tax rate levied by the municipality for the previous year on property in the same property class as the consolidated parcel. 4.  Multiply the sum of the assessments determined under paragraph 2 by the tax rate referred to in paragraph 3. 5.  Multiply the product determined under paragraph 4 by the lesser of, i.  1.00, and ii.  the level of taxation or average level of taxation for the previous year determined under paragraph 1. 6.  Add the product determined under paragraph 5 to the taxes determined for the previous year under section 329, 330 or 331 of the Act for all of the separate parcels that were in the same property class in the previous year as the consolidated parcel.  O. Reg. 450/03, s. 3.