Schedule
Z.2
Notice of
Currency:* This document is up to date.
*This
notice is usually current to within two business days of accessing this
document.
Amended
by: 2006, c. 35, Sched. C, s. 135
(4).
Note: THIS
ACT IS NOT YET IN FORCE. It comes into force on January 1, 2009. See:
2006,
c. 33, Sched. Z.2, s. 27 (2).
Calculation and Payment
of Tax
9.Restoration
of tax in specified circumstances
10.Tax
increase re undercharge due to error
13.Warrant
re seizure and sale
14.Collection
from third parties
15.Forfeiture
of land for tax arrears
18.Effect
of change of assessment
19.Statement
of amounts owing for taxes
20.Amounts
collected on behalf of other bodies
21.Payment
to affected municipality
22.Deemed
delivery of notices and documents
26.Adjustments
for amounts under predecessor Act
1. (1) In this Act,
assessed owner means, with respect to land,
a person whose name appears on the
tax roll as owner of the land; Board
means the Assessment Review Board;
Minister
means the Minister of Finance; non-municipal territory means territory without
municipal organization; (
prescribed means prescribed by regulations
made under this Act;
property class means a class of real
property prescribed under the Assessment
Act;
property tax means, with respect to land
for a taxation year, the amount of tax
determined under section 5 and includes any
amount payable under another Act in
respect of the land that may be collected
as if it were a tax imposed by this
Act.
Interpretation
(2) Other words and expressions used in this Act
have the same meaning as under
the Assessment Act. 2006,
c. 33, Sched. Z.2, s. 1 (2).
Taxation
year
(3) Each calendar year beginning with 2009 is a taxation
year for the purposes
of this Act. 2006,
c. 33, Sched. Z.2, s. 1 (3).
Tax
2. (1) Each year, tax shall be levied in the
amount determined under section 5
on land that is included in the tax
roll for non-municipal territory and that,
under the Assessment Act, is liable to
assessment and taxation. 2006, c. 33,
Sched. Z.2, s. 2 (1).
Same
(2) Taxes shall be levied on all of the land
described in subsection (1),
unless an Act or regulation expressly
provides otherwise, and shall be levied
according to the assessed value of the land.
2006, c. 33, Sched. Z.2, s. 2 (2).
Same
(3) Property taxes for a year shall be deemed to
have been imposed on January 1
of the year and are payable in
accordance with section 7. 2006, c. 33, Sched.
Z.2,
s. 2 (3).
3. (1) The following land is exempt from
taxation under this Act:
Indian
lands
1. Land
that is held in trust for a band or body of Indians.
Community
recreation centres
2. Land
containing an athletics field, an outdoor swimming pool, an outdoor
skating rink or a community hall, if the
land is owned by a board as defined in
the Education Act that has jurisdiction
in non-municipal territory only.
Non-profit
hospital service corporations
3. Land
occupied by a non-profit hospital service corporation and used chiefly
by the corporation for providing
laundry or food services, or both.
Mining
lands
4. Land that
is liable to tax under Part XIII of the Mining Act, other than,
i.
land that is used for a purpose other than mining or that is used for both
mining and one or more other purposes, or
ii. land on which there is timber that has an average value of
more than $2 per
acre, other than timber in a Crown
forest as defined in the
Sustainability
Act, 1994 or timber that is reserved to the Crown. 2006, c. 33,
Sched. Z.2, s. 3 (1).
Definition
(2) In this section,
non-profit hospital service corporation means
a corporation without share
capital that provides laundry or food
services to one or more public hospitals,
as defined in the Public Hospitals
Act. 2006, c. 33, Sched. Z.2, s. 3 (2).
4. (1) The tax rates for land for a taxation
year are determined in accordance
with the regulations. 2006, c. 33, Sched. Z.2, s. 4 (1).
Same
(2) The regulations may provide for different tax
rates for land in different
property classes, for land in the same
property class but in different
geographic areas, for land in which different
portions are assessed in different
property classes and in such other
circumstances as may be set out in the
regulations. 2006, c. 33, Sched. Z.2, s. 4 (2).
Calculation
and Payment of Tax
Calculation
of tax
5. (1) Subject to any regulation that may be
made under subsection (3), the
amount of tax that is payable under
section 2 on land for a taxation year is
calculated using the formula,
A × B
in which,
A is the
prescribed tax rate for the taxation year for the property class in
which the land is classified, and
B is the
assessed value of the land for the taxation year according to the last
revised assessment roll for the year.
2006,
c. 33, Sched. Z.2, s. 5 (1).
Same,
railway companies and power utilities
(2) Despite subsection
(1) and subject to any regulation that may be made under
subsection (3), the amount of tax that is
payable on the following land is
calculated in accordance with the
regulations:
1. The
roadway or right-of-way of a railway company, other than the structures,
substructures and superstructures, rails, ties,
poles and other property on the
roadway or right-of-way, not including
land leased by the railway company to
another person for rent or other valuable
consideration.
2. Land
owned by a prescribed power utility and used as a transmission or
distribution corridor, not including land
leased by the power utility to another
person for rent or other valuable
consideration. 2006, c. 33, Sched.
Z.2, s. 5
(2).
Regulations
(3) The Minister may make regulations,
(a) governing the minimum amount of tax payable on land for a
taxation year and
prescribing the manner for determining that amount;
(b) limiting the change in the amount of tax payable under
section 2 for a
taxation year from the amount of tax
payable for the previous taxation year
under section 2 or the provisions of the
Provincial Land Tax Act, as the case
may be, and may prescribe rules for
calculating the amount of tax payable under
section 2 for the taxation year. 2006, c. 33, Sched. Z.2, s. 5 (3).
6. (1) Each year, the Minister shall send to
the assessed owner of land one or
more tax bills for property tax payable
for the period specified in the bill.
2006,
c. 33, Sched. Z.2, s. 6 (1).
More than
one owner
(2) If there is more than one assessed owner and
they notify the Minister in
writing that one of them is designated to
receive tax bills for the land, the
Minister
shall notify the assessment corporation which owner is the designated
owner and shall send the tax bills to
the designated owner. However, if the
owners do not give this notice to the
Minister, the Minister may choose the
owner to be billed. 2006,
c. 33, Sched. Z.2, s. 6 (2).
Contents
(3) The tax bill must set out the amount of
property tax payable for the
billing period and the date on which
payment is due and must also set out the
amount of any unpaid taxes, interest and
penalties for any previous billing
period. 2006, c. 33, Sched. Z.2, s. 6 (3).
7. (1) The owner shall pay to the Minister
the property tax for which the
owner is billed and shall do so when the
payment is due and in accordance with
the regulations. 2006,
c. 33, Sched. Z.2, s. 7 (1).
Due date
(2) Payment of the property tax is due on the
date specified in the bill, but
the Minister may extend the due date
either before or after the date specified
in the bill. 2006,
c. 33, Sched. Z.2, s. 7 (2).
Interest
on unpaid tax
(3) If the property tax is not paid when it is
due, interest is payable
beginning on January 1 of the following year
on the outstanding balance and is
calculated in accordance with the regulations
and the interest rate must not
exceed 1 1/4 per cent each month,
calculated on the amount of the unpaid tax.
2006,
c. 33, Sched. Z.2, s. 7 (3).
Penalty on
unpaid tax
(4) If the property tax is not paid when it is
due, a penalty is payable on the
outstanding balance and is calculated in
accordance with the regulations and the
penalty must not exceed 1 1/4 per cent of
the amount of the unpaid tax. 2006, c.
33,
Sched. Z.2, s. 7 (4).
Costs
relating to forfeiture
(5) If the Minister takes any steps under section
15 relating to the forfeiture
of the land for unpaid property
taxes, the prescribed amounts relating to the
costs of the forfeiture shall be deemed,
for the purposes of this Act, to be
property taxes which are due and payable in
accordance with the regulations.
2006,
c. 33, Sched. Z.2, s. 7 (5).
Fee for
failure of payment
(6) A fee that is payable under section 8.1 of
the Financial Administration Act
with respect to a payment required by
this Act shall be deemed, for the purposes
of this Act, to be property tax which
is due and payable in accordance with the
regulations. 2006, c. 33, Sched. Z.2, s. 7 (6).
Payment
of interest, etc.
(7) The owner shall pay to the Minister the amount
of any interest and
penalties for which the owner is billed and
shall do so in accordance with the
regulations. 2006, c. 33, Sched. Z.2, s. 7 (7).
8. (1) Upon application, the Minister may
cancel or refund all or part of the
property tax levied 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).
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).
Restoration
of tax in specified circumstances
9. (1) The Minister or the Board may restore
all or any part of the property
tax for a year that has been rebated,
cancelled or refunded, in whole or in
part, under subsection 8 (1) by reason
of circumstances described in clause 8
(1) (d) if the Minister or the Board, as the case may be, is
satisfied that
during the year the building has been
reconstructed or repaired and is capable
of being used for the purposes for
which it was used immediately before it was
destroyed or damaged. 2006,
c. 33, Sched. Z.2, s. 9 (1).
Restriction
(2) A decision to restore property tax cannot be
made under subsection (1)
unless it is made on or before February
28 in the year following the year in
respect of which the tax was rebated,
cancelled or refunded and every person
who, according to the tax roll, would
be liable for the restored tax is given an
opportunity to make representations to the Minister
or the Board, as the case
may be. 2006, c. 33,
Sched. Z.2, s. 9 (2).
Notice of
decision
(3) The Minister or the Board, as the case may
be, shall give written notice of
the decision to the affected persons. 2006, c. 33, Sched. Z.2, s. 9 (3).
Appeal
(4) A decision of the Minister under subsection
(1) to restore property tax may
be appealed to the Board and
subsections 8 (6), (7), (9), (10) and (11) apply
with necessary modifications to the
appeal. 2006, c. 33, Sched. Z.2, s. 9 (4).
Alteration
of tax roll
(5) 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. 9 (5).
Tax
increase re undercharge due to error
10. (1) The Minister may notify a taxpayer
that the Minister proposes to
increase the property tax levied on land
for the year in respect of which the
notice is given to the extent of any
undercharge caused by a gross or manifest
error on the assessment roll that is a
clerical or factual error, including the
transposition of figures, a typographical error
or similar error, but not an
error in judgment in assessing the land.
2006, c. 33, Sched. Z.2, s. 10 (1).
Exception
(2) Notice of a proposed increase cannot be given
if the Minister has issued a
tax statement under section 19 with
respect to the tax before the taxpayer is
notified of the opportunity to make
submissions with respect to the proposal.
2006,
c. 33, Sched. Z.2, s. 10 (2).
Deadline
for notice
(3) Notice of the proposed increase must be given
on or before December 31 of
the year following the year in respect
of which the notice is given. 2006, c.
33,
Sched. Z.2, s. 10 (3).
Decision
and appeal
(4) The taxpayer may appeal the Minister s decision on the proposal to the
Board
in accordance with the regulations. 2006, c. 33, Sched.
Z.2, s. 10 (4).
Same
(5) Subsections 8 (6), (7), (9), (10) and (11)
apply with necessary
modifications with respect to the appeal. 2006, c. 33, Sched. Z.2, s. 10 (5).
Collection
(6) The amount of an increase in property taxes
under this section is
collectible as if it had been levied and
included on the original tax bill,
except,
(a) the amount is not payable until the time for appealing has
expired or, if an
appeal is made, the Board has made its
decision; and
(b) the amount is not subject to late-payment charges until the
22nd day after
the amount becomes payable. 2006, c. 33, Sched. Z.2, s. 10 (6).
Definition
(7) In this section,
taxpayer means a person who is liable to
pay property tax. 2006, c. 33, Sched.
Z.2,
s. 10 (7).
11. (1) This section applies if land in
respect of which property tax,
interest and penalties are owing has been
assessed in one block. 2006, c. 33,
Sched. Z.2, s. 11 (1).
Application
for apportionment
(2) Upon application by an owner of the land or
any part of it, the Minister
may divide the land into two or more
parcels and apportion the current year s
property tax and the arrears, including
interest and penalties, between the
parcels in proportion to the relative
value of the parcels at the time the
assessment roll was returned for the year in
which the application is made.
2006,
c. 33, Sched. Z.2, s. 11 (2).
Same
(3) The application must be made in accordance
with the regulations and must be
filed with the Minister before the
deadline specified by the regulations. 2006,
c. 33, Sched. Z.2, s. 11 (3).
Statement
of relative value
(4) Upon the request of the Minister, the
assessment corporation shall provide
a statement of the relative value of
the parcels and the statement is
conclusive. 2006, c. 33, Sched. Z.2, s. 11 (4).
Decision
(5) 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. 11
(5).
Alteration
of tax roll
(6) The Minister shall alter the tax roll to
reflect any division into parcels
and apportionment of taxes, interest
and penalties on the land among the parcels
made by the decision and shall give the
assessment corporation notice of the
division of the land. 2006,
c. 33, Sched. Z.2, s. 11
(6).
Effect of
alteration
(7) Once the tax roll is altered, the taxes,
interest and penalties shall be
deemed to have been always levied in
accordance with the altered roll. 2006, c.
33,
Sched. Z.2, s. 11 (7).
Recovery
of tax
12. (1) Any amount that may be collected under
this Act may be recovered with
costs as a debt due to the Crown from
the owner originally assessed for the
property tax and from any subsequent owner
of the land or any part of it. 2006,
c. 33, Sched. Z.2, s. 12 (1).
Interpretation
(2) Subsection (1) does not affect the owner s
recourse against any other
person. 2006, c. 33, Sched. Z.2, s. 12 (2).
Special
lien
(3) Any amount that may be collected under this
Act is a special lien on the
land in priority to every claim,
privilege, lien or encumbrance of every person,
and the lien and its priority are not
lost or impaired by any neglect, omission
or error of the Crown or its agents
or through taking no action to register a
notice under section 15. 2006, c. 33, Sched. Z.2, s. 12 (3).
Proof of
amount owed
(4) In any action to recover an amount that may
be collected under this Act,
the production of the relevant part of
the tax roll purporting to be certified
by the Minister as a true copy is, in
the absence of evidence to the contrary,
proof of the amount owed. 2006, c. 33, Sched. Z.2, s. 12 (4).
Separate
action
(5) The Crown may treat each year s property tax
as a separate amount owing and
may bring a separate action for the
purposes of recovering the amount owing.
2006,
c. 33, Sched. Z.2, s. 12 (5).
13. (1) If any amount that may be collected
under this Act remains unpaid for
a period of two years or more, the
Minister may issue a warrant, directed to the
sheriff for the area in which any property
of the person liable to pay the
amount is located, for the amount the
person is liable to pay under this Act
together with interest on the amount from
the date on which the warrant is
issued and the costs and expenses of the
sheriff. 2006, c. 33, Sched.
Z.2, s. 13
(1).
Same
(2) The warrant issued by the Minister has the
same force and effect as a writ
of seizure and sale issued out of the
Superior Court of Justice. 2006, c. 33,
Sched. Z.2, s. 13 (2).
Notice of
duty to pay Minister
14. (1) If the Minister believes or suspects
that a person is or is about to
become a debtor of an assessed owner, the
Minister may notify the person that
he, she or it is required to pay the
money otherwise payable to the assessed
owner in whole or in part to the
Minister on account of the assessed owner s
liability under this Act. 2006,
c. 33, Sched. Z.2, s. 14
(1).
Same
(2) If a person who is or is about to become a
debtor of an assessed owner
carries on business under a name or style
other than the person s own name, the
Minister s
notice under subsection (1) may be given by addressing it to the name
or style under which the person
carries on business and delivering it to the
business or to an adult person employed at
the place of business of the
addressee. 2006, c. 33, Sched. Z.2, s. 14 (2).
Same
(3) If the persons who are or are about to become
debtors of an assessed owner
carry on business in partnership, the
Minister s notice under subsection (1) may
be given by addressing it to the
partnership name and delivering it to one of
the partners or to an adult person employed
at the place of business of the
partnership. 2006, c. 33, Sched. Z.2, s. 14 (3).
Duty to
pay
(4) A person who is or is about to become a
debtor of an assessed owner and who
receives the Minister s notice shall comply
with it. 2006, c. 33, Sched.
Z.2, s.
14
(4).
Effect of
payment by debtor
(5) The receipt of the Minister for money paid by
the debtor under this section
discharges the assessed owner s original
liability to the extent of the payment.
2006,
c. 33, Sched. Z.2, s. 14 (5).
Liability
of debtor
(6) Every debtor who discharges a liability to an
assessed owner without
complying with this section is liable to pay
to the Minister an amount equal to
the liability discharged or the amount
that the debtor was required by this
section to pay to the Minister, whichever
is the lesser. 2006, c. 33, Sched.
Z.2,
s. 14 (6).
Garnishment
of wages
(7) Subject to the Wages Act, if the Minister
gives an employer notice under
subsection (1) with respect to an employee s
liability under this Act and the
employer is required to pay to the Minister
money otherwise payable to the
employee as remuneration, the notice
operates to require the employer to pay to
the Minister the amount specified in
the Minister s notice out of each payment
of remuneration until the employee s
liability under this Act is satisfied.
2006,
c. 33, Sched. Z.2, s. 14 (7).
Failure to
pay
(8) If a person, without reasonable excuse, fails
to pay the money as required
under this section to the Minister, the
Minister may apply to the Superior Court
of Justice for an order directing the
person to pay the money. 2006, c. 33,
Sched. Z.2, s. 14 (8).
Forfeiture
of land for tax arrears
Registration
of notice of tax arrears
15. (1) If any amount that may be collected
under this Act remains unpaid for
a period of two years or more, the
Minister may register a notice of tax arrears
against the title to the applicable land
no later than November 30 in any year.
2006,
c. 33, Sched. Z.2, s. 15 (1).
Exception
(2) If there is no patent issued by the Crown
granting the land, the Minister
is not required to register the
notice. 2006, c. 33, Sched. Z.2, s. 15 (2).
Notice of
possible forfeiture
(3) The Minister shall notify the following persons
that the land and every
interest in it is liable to be forfeited to
the Crown unless the total amount
owing under this Act is paid before
December 1 of the year following the year in
which the related notice required by
subsection (5) is published in The Ontario
Gazette:
1. The
owner of the land, as indicated in the records of the land registry
office or, if there are no such records,
as indicated on the last revised
assessment roll.
2. Every
other person who according to the records, if any, in the land registry
office has an interest in the land. 2006, c. 33, Sched. Z.2, s. 15 (3).
Same
(4) The notice required by subsection (3) must
contain such additional
information as may be prescribed and must be
delivered by registered mail or by
such other method as may be prescribed.
2006, c. 33, Sched. Z.2, s. 15 (4).
Publication
of list
(5) On or before December 31, the Minister shall
publish in The Ontario Gazette
a notice containing a list of the
lands in respect of which the notice described
in subsection (3) was given during
the year and indicating the circumstances in
which the lands are liable to be
forfeited to the Crown. 2006, c. 33, Sched.
Z.2,
s. 15 (5).
Certificate
of forfeiture
(6) If any amount owing under this Act in respect
of land remains unpaid on
December 1
of the year following the year in which the applicable notice
required by subsection (5) is published,
the Minister may issue a certificate of
forfeiture declaring that the land, and every
interest in it, is forfeited to
and vested in the Crown. 2006, c. 33, Sched. Z.2, s. 15 (6).
Effect of
issuance of certificate
(7) When the certificate of forfeiture is issued,
the land and every interest
in it vests in the Crown absolutely
freed and discharged from every estate,
right, title, interest, claim or demand
therein or thereto, whether existing,
arising or accruing before or after the
certificate is issued, and the land may
be granted, sold, leased or otherwise
disposed of in the same manner as public
lands may be dealt with under the laws
of
15
(7).
Restriction:
mining lands
(8) If the land, other than land held under a
lease or licence of occupation,
that is subject to forfeiture under
this section is also subject to the acreage
tax under the Mining Act, only the
surface rights are forfeited under this
section. 2006, c. 33, Sched. Z.2, s. 15 (8).
Restriction:
easements
(9) A forfeiture under this section does not
affect any easement to which the
forfeited land is subject. 2006, c. 33, Sched. Z.2, s. 15 (9).
Registration
of certificate
(10) The Minister shall register the certificate
of forfeiture against the
title to the land. 2006,
c. 33, Sched. Z.2, s. 15
(10).
Effect of
registration of certificate
(11) Upon registration of the certificate of
forfeiture, the Registry Act or
the Land Titles Act, as the case may
be, ceases to apply to the forfeited land,
and the land registrar shall note that
fact in his or her register. 2006, c. 33,
Sched. Z.2, s. 15 (11).
Same
(12) The registered certificate of forfeiture is
absolute and conclusive
evidence of the forfeiture to the Crown of
the land and every interest therein
so certified to be forfeited, and the
forfeiture is not open to attack in any
court by reason of the omission of any
act or thing leading up to the
forfeiture. 2006, c. 33, Sched. Z.2, s. 15 (12).
16. (1) If land has been forfeited to the
Crown under this Act or a
predecessor Act, the Minister may issue a
certificate revoking the forfeiture.
2006,
c. 33, Sched. Z.2, s. 16 (1).
Effect of
certificate
(2) When the certificate is issued, ownership of
the applicable land reverts to
the owner of the land at the time of
the forfeiture or the owners heirs,
successors or assigns, subject to any lien,
mortgage or charge entered or
registered on title before the forfeiture
that is still outstanding. 2006, c.
33,
Sched. Z.2, s. 16 (2).
Registration
of certificate
(3) The Minister shall register the certificate
against the title to the
applicable land. 2006, c.
33, Sched. Z.2, s. 16 (3).
Preparation
of tax roll
17. (1) The Minister shall prepare a tax roll
for non-municipal territory for
each year based on the last returned
assessment roll for the year. 2006, c. 33,
Sched. Z.2, s. 17 (1).
Contents
(2) The tax roll must set out the following
information for separately assessed
land in non-municipal territory:
1. The assessment
roll number for the land.
2. A
description of the land sufficient to identify it.
3. The
name of every person against whom the land is assessed, including a
tenant assessed under section 18 of the
Assessment Act.
4. The
assessed value of the land and, if the land is assessed in more than one
property class, the assessed value in each
property class.
5. The
total amount payable under this or any other Act and, if the land is
assessed in more than one property class,
the total amount payable in respect of
each property class.
6. In the
case of land described in subsection 5 (2), the area of the land and
the amount of tax calculated under
that subsection.
7. The
amount of taxes payable under this Act, including any penalties and
interest, and any amounts payable under
another Act, including any penalties and
interest and, if the land is assessed in
more than one property class, the
amounts payable in respect of each
property class. 2006, c. 33, Sched.
Z.2, s.
17
(2).
Effect
of change of assessment
18. If the assessment of land for a year changes
as a result of a request under
section 39.1 of the Assessment Act, a
complaint under section 40 of that Act or
an application under section 46 of that
Act,
(a) any tax relief provided under section 8 or any tax increase
provided under
section 9 shall be redetermined
using the new tax on property for the year based
on the new assessment; and
(b) the tax roll for the year shall be altered to reflect the redetermination.
2006,
c. 33, Sched. Z.2, s. 18.
Statement
of amounts owing for taxes
19. (1) The Minister shall, at the request of
any person, give to that person
an itemized statement of all amounts
owing for taxes in respect of any
separately assessed land as of the day the
statement is issued. 2006, c. 33,
Sched. Z.2, s. 19 (1).
Effect
(2) A statement given under subsection (1) is
binding on the Minister. 2006, c.
33,
Sched. Z.2, s. 19 (2).
Amounts
collected on behalf of other bodies
20. (1) Subject to the regulations, if amounts
payable under one or more
prescribed Acts to one or more bodies
specified in those Acts are to be
collected as if the amounts were tax payable
under this Act, the Minister shall
apply all amounts collected under this
Act in respect of a property firstly
against amounts payable under this Act in
respect of that property and shall pay
any balance then remaining to those
bodies proportionately, based on the amounts
then owing to each of them. 2006, c. 33, Sched. Z.2, s. 20 (1).
Information
(2) Every body referred to in subsection (1)
shall, for the purposes of that
subsection, give the Minister such
information as the Minister may specify, in a
form acceptable to the Minister. 2006, c. 33, Sched. Z.2, s. 20 (2).
Payment
to affected municipality
21. If land becomes part of a municipality in a
year, the Minister may pay to
the municipality any part of the
property tax on the land for the year. 2006, c.
33,
Sched. Z.2, s. 21.
Deemed
delivery of notices and documents
22. (1) A notice or other document that, under
this Act, is required or
permitted to be given or sent to a person
may be mailed to the person at the
person s most recent address in the
records of the Ministry, and the person
shall be deemed, in the absence of
evidence to the contrary, to have received it
on the day on which it is mailed. 2006, c. 33, Sched. Z.2, s. 22 (1).
Same, more
than one owner
(2) If there is more than one owner of land, a
notice or other document that,
under this Act, is given or sent to one
of the owners shall be deemed to have
been given or sent to all of them. 2006, c. 33, Sched. Z.2, s. 22 (2).
23. For the purposes of
a proceeding under this Act, the facts necessary to
establish the Minister s compliance with
this Act or to establish a person s
failure to comply with this Act are, in
the absence of evidence to the contrary,
sufficiently proved by an affidavit of the
Minister or of an officer of the
Ministry
of Finance. 2006, c. 33, Sched. Z.2, s. 23.
24. (1) The Minister may delegate to a public
servant within the meaning of
the Public Service Act any of the Minister
s powers or duties under this Act.
2006,
c. 33, Sched. Z.2, s. 24 (1).
Note: On
the later of the day the Statutes of Ontario, 2006, chapter 35,
Schedule
C, section 135 comes into force and January 1, 2009, subsection (1) is
amended by the Statutes of Ontario, 2006,
chapter 35, Schedule C, subsection 135
(4) by striking out a public servant within the meaning of the
Public Service
Act and
substituting a public servant employed under Part III of the Public
Service of
Same
(2) The delegation must be made in writing and is
subject to such limitations,
conditions and requirements as are set out in
it. 2006, c. 33, Sched. Z.2,
s. 24
(2).
Subdelegation
(3) In a delegation, the Minister may authorize a
person to whom a power or
duty is delegated to delegate the power
or duty to others, subject to such
limitations, conditions and requirements as
the person may impose. 2006, c. 33,
Sched. Z.2, s. 24 (3).
Presumption
(4) A person who purports to exercise a delegated
power or perform a delegated
duty shall be presumed conclusively to
act in accordance with the delegation.
2006,
c. 33, Sched. Z.2, s. 24 (4).
25. (1) The Minister may make regulations,
(a) governing and clarifying the application of this Act;
(b) prescribing those matters which are required or permitted to
be prescribed;
(c) governing those matters which are required or permitted to
be done in
accordance with the regulations;
(d) defining any word or expression in this Act that is not
already defined;
(e) providing for the deferral or cancellation of, or other
relief in respect
of, all or part of a tax increase on
property in the residential property class
for persons assessed as owners who
are, or whose spouses are,
(i) low-income seniors, as defined
in the regulations, or
(ii) low-income persons with disabilities, as defined in the
regulations;
(f) providing for tax rebates in whole or in part for eligible
charities for the
purpose of giving them relief from taxes
or amounts paid on account of taxes on
property they occupy and prescribing
circumstances in which the tax rebate is
available, the classes of property to which
it applies and any conditions that
must be satisfied;
(g) providing for tax rebates in whole or in part to owners of
property that
have vacant portions if that property
is in the commercial property class or in
the industrial property class and
prescribing circumstances in which the tax
rebate is available and any conditions
that must be satisfied;
(h) providing for the cancellation of all or a portion of the
taxes levied on
property for the purposes of providing an
incentive for the environmental
remediation of the property and prescribing
circumstances in which the
cancellation is available, the classes of
property to which a cancellation
applies and any conditions that must be
satisfied;
(i) providing for reductions or
refunds of tax in respect of heritage properties
and prescribing circumstances in which
the tax reduction or refund is available,
the classes of property to which it
applies and any conditions that must be
satisfied;
(j) governing the allocation and application of amounts
collected under this Act
in respect of amounts payable under
this Act and amounts payable under one or
more prescribed Acts. 2006, c. 33, Sched. Z.2, s. 25 (1).
Classes
(2) A regulation may establish classes of persons
or land and may impose
different requirements or entitlements with
respect to each class. 2006, c. 33,
Sched. Z.2, s. 25 (2).
Scope of
regulation
(3) A regulation may be general or specific in
its application. 2006, c. 33,
Sched. Z.2, s. 25 (3).
Retroactivity
(4) A regulation is effective with reference to a
period before it was filed,
if the regulation so provides. 2006, c. 33, Sched. Z.2, s. 25 (4).
Adjustments
for amounts under predecessor Act
26. Adjustments made after 2008 that relate to
amounts payable but not paid
before 2009 under the Provincial Land Tax
Act or that relate to overpayments
made before 2009 under that Act shall
be charged or credited under this Act to
the owner of the land as if the
amounts had been payable or the overpayments
made under this Act. 2006,
c. 33, Sched. Z.2, s. 26.
27. Omitted (provides for coming into force of
provisions of this Act). 2006,
c. 33, Sched. Z.2, s. 27.
28. Omitted (enacts short title of this Act). 2006, c. 33, Sched. Z.2, s. 28.
______________
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