8 (1) Upon application, the Minister may cancel or refund all or part of the tax levied under this Act or the Education Act on land for a specified taxation year, including interest and penalties, if, (a) as a result of a change event, as defined in clause (a) of the definition of “change event” in subsection 34 (2.2) of the Assessment Act, during the taxation year, the property or portion of the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax rate for the taxation year than the class the property or portion of the property is in before the change event, and no supplementary assessment is made in respect of the change event under subsection 34 (2) of the Assessment Act; (b) the land has become vacant land or excess land during the year or during the preceding year after the return of the assessment roll for the preceding year; (c) the land has become exempt from taxation during the year or during the preceding year after the return of the assessment roll for the preceding year; (d) during the year or during the preceding year after the return of the assessment roll for the preceding year, a building on the land, (i) was razed by fire, demolition or otherwise, or (ii) was damaged by fire, demolition or otherwise so as to render it substantially unusable for the purposes for which it was used immediately before the damage; (e) the applicant is unable to pay property tax because of sickness, financial hardship or extreme poverty; (f) the Minister believes that the property tax constitutes an undue financial burden on the applicant in accordance with such criteria as may be prescribed; (g) a mobile unit on the land was removed during the year or during the preceding year after the return of the assessment roll for the preceding year; (h) a person was overcharged in the year due to a gross or manifest error in the assessment roll that is clerical or factual in nature, including the transposition of figures, a typographical error or a similar error, but not an error in judgment in assessing the property; (i) repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year; or (j) the conditions prescribed by the regulations are satisfied.  2006, c. 33, Sched. Z.2, s. 8 (1); 2008, c. 19, Sched. Q, s. 2. Application (2) An application may be made under this section only by the owner of the land or by another person who, (a) has an interest in the land as shown on the records of the appropriate land registry office and the sheriff’s office; (b) is a tenant, occupant or other person in possession of the land; or (c) is a spouse of the owner or a person described in clause (a) or (b).  2006, c. 33, Sched. Z.2, s. 8 (2). Decision (3) The Minister shall decide the application in accordance with such requirements as may be prescribed and shall give written notice of the decision to the applicant.  2006, c. 33, Sched. Z.2, s. 8 (3). Appeal of decision (4) If the regulations authorize an appeal of the Minister’s decision, the applicant may appeal the decision to the Board in accordance with the regulations.  2006, c. 33, Sched. Z.2, s. 8 (4). Appeal if no decision (5) If the Minister does not make a decision about the application by such deadline as may be prescribed, an applicant may appeal to the Board in accordance with the regulations.  2006, c. 33, Sched. Z.2, s. 8 (5). Hearing (6) The Board shall hear the appeal, giving at least 14 days’ notice of the hearing to the applicant and the Minister.  2006, c. 33, Sched. Z.2, s. 8 (6). Decision by Board (7) The Board shall determine the appeal and may make any decision that the Minister could have made.  2006, c. 33, Sched. Z.2, s. 8 (7). Delegation by Minister (8) The Minister may, in writing, authorize the Board to decide applications on his or her behalf, and subsections (4) to (7) do not apply to those decisions.  2006, c. 33, Sched. Z.2, s. 8 (8). Decision final (9) A decision of the Board is final.  2006, c. 33, Sched. Z.2, s. 8 (9). Notice to assessment corporation (10) The Minister or the Board, as the case may be, shall give a copy of their decisions under this section to the assessment corporation, but failure to comply with this requirement does not invalidate any proceedings taken under this section.  2006, c. 33, Sched. Z.2, s. 8 (10). Notice to Minister (11) The Board shall give a copy of its decisions under this section to the Minister, but failure to comply with this requirement does not invalidate any proceedings taken under this section.  2006, c. 33, Sched. Z.2, s. 8 (11). Alteration of tax roll (12) The Minister shall alter the tax roll for the year to reflect a decision made under this section.  2006, c. 33, Sched. Z.2, s. 8 (12). Application to other rebates, deferrals, etc. (13) If a regulation providing for a rebate, deferral, refund or cancellation of any amount requires that an application must be made for the rebate, deferral, refund or cancellation, subsections (2) to (12) apply with necessary modifications.  2006, c. 33, Sched. Z.2, s. 8 (13). Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. Q, s. 2 - 01/01/2009