O. Reg. 286/00: TAX MATTERS - INFORMATION ON 2000 TAX NOTICES

Municipal Act
Loi sur les municipalités

ONTARIO REGULATION 286/00

No Amendments

TAX MATTERS — INFORMATION ON
2000 TAX NOTICES

Note: This Regulation became spent some time before January 1, 2004.

This Regulation is made in English only.

1. This Regulation applies with respect to final notices given under section 392 or 393 of the Act for the 2000 taxation year. O. Reg. 286/00, s. 1.

2. For all properties or portions of properties in the residential/farm property class, the following information must be included as part of the notice:

1. The notice is the final tax notice for 2000.

2. The property is in the residential/farm property class.

3. The current value assessment of the property as set out on the 1999 assessment roll for taxation in 2000.

4. A list of all tax rates and the purposes for which they were levied, as set by the council of the upper-tier municipality, if any, and the council of the local municipality, and the education tax rate set by the Minister of Finance for the 2000 taxation year. O. Reg. 286/00, s. 2.

3. For all properties or portions of properties in the farmlands property class and the managed forests property class, the following information must be included as part of the notice:

1. The notice is the final tax notice for 2000.

2. The property is in the farmlands property class or the managed forests property class, as the case may be.

3. The current value assessment of the property as set out on the 1999 assessment roll for taxation in 2000.

4. A list of all tax rates and the purposes for which they were levied, as set by the council of the upper-tier municipality, if any, and the council of the local municipality, and the education tax rate set by the Minister of Finance for the 2000 taxation year. O. Reg. 286/00, s. 3.

4. (1) For properties or portions of properties in the commercial classes, the industrial classes and the multi-residential property class located in municipalities in which Part XXII.1 or Division B of Part XXII.2 of the Act applies, the notice must include the text set out in Schedule 1. O. Reg. 286/00, s. 4 (1).

(2) If Part XXII.1 of the Act applies to the property or portion of the property, the following line, in the box under the heading “Calculation for total final billing” set out in Schedule 1, shall not appear:

Cumulative municipal levy change amount
(1998, 1999 & 2000)* = ____________

O. Reg. 286/00, s. 4 (2).

(3) If a provincial education tax reduction does not apply in a municipality, the following line, in the box under the heading “Calculation for total final billing” set out in Schedule 1, shall not appear:

Cumulative provincial education tax reduction
(1998, 1999 & 2000)* = ________________

O. Reg. 286/00, s. 4 (3).

(4) A French version of the notice shall include the text set out in Schedule 2. O. Reg. 286/00, s. 4 (4).

(5) Subsection (2) also applies with respect to the French version of the line set out in that subsection. O. Reg. 286/00, s. 4 (5).

(6) In Schedule 1,

“1997 Base Taxes” mean the 1997-level taxes for the property for 2000 determined under paragraph 2 of subsection 447.15 (1) or 447.47 (1) of the Act, as the case may be;

“2000 Tax Cap Adjustment” means the adjustments to the 1997-level taxes for the property for 2000 determined under paragraph 3 of subsection 447.15 (1) or 447.47 (1) of the Act, as the case may be, for the 2000 taxation year;

“Cumulative municipal levy change (1998, 1999 & 2000)” means any change in taxes for municipal purposes for the property determined under paragraph 5 of subsection 447.47 (1) of the Act for the 2000 taxation year;

“Cumulative provincial education tax reduction (1998, 1999 & 2000)” means any reduction in taxes for school purposes for the property determined under paragraph 4 of subsection 447.15 (1) or 447.47 (1) of the Act, as the case may be, for the 2000 taxation year;

“Total 2000 CVA Taxes” mean the taxes for municipal and school purposes that would have been imposed for 2000 but for the application of Part XXII.1 or Division B of Part XXII.2 of the Act, as the case may be;

“Total Final Billing” means the total taxes for municipal and school taxes for the property or portion of the property for 2000. O. Reg. 286/00, s. 4 (6).

5. (1) For properties or portions of properties in the commercial classes, the industrial classes and the multi-residential property class located in municipalities in which Division C of Part XXII.2 of the Act applies, the notice must include the text set out in Schedule 3. O. Reg. 286/00, s. 5 (1).

(2) If a provincial education tax reduction does not apply in a municipality, the following line, in the box under the heading “Calculation for 2000 maximum taxes” set out in Schedule 3, shall not appear:

Cumulative provincial education tax reduction
(1998, 1999 & 2000)* = _______________

O. Reg. 286/00, s. 5 (2).

(3) A French version of the notice shall include the text set out in Schedule 4. O. Reg. 286/00, s. 5 (3).

(4) In Schedule 3,

“1997 Base Taxes” mean the 1997-level taxes for the property for 2000 determined under paragraph 2 of subsection 447.59 (1) of the Act of the 2000 taxation year;

“2000 Maximum Taxes” mean the maximum taxes for municipal and school purposes that can be imposed for the property for 2000 determined under section 447.59 of the Act;

“2000 Tax Cap Adjustment” means the adjustment to the 1997-level taxes for the property for 2000 determined under paragraph 3 of subsection 447.59 (1) of the Act for the 2000 taxation year;

“Cumulative municipal levy change (1998, 1999 & 2000)” means any change in taxes for municipal purposes for the property for 2000 determined under paragraph 5 of subsection 447.59 (1) of the Act for the 2000 taxation year;

“Cumulative provincial education tax reduction (1998, 1999 & 2000)” means any reduction in taxes for school purposes for the property for 2000 determined under paragraph 4 of subsection 447.59 (1) of the Act for the 2000 taxation year;

“Total 2000 CVA Taxes” mean the taxes for municipal and school purposes that would have been imposed for 2000 but for the application of Division C of Part XXII.2 of the Act;

“Total Final Billing” means the total taxes for municipal and school taxes for the property or portion of the property for 2000. O. Reg. 286/00, s. 5 (4).

6. If the provisions of subsection 447.34.1 (14) apply to a property in determining its taxes for municipal and school purposes for 2000, section 4 or 5, as the case may be, does not apply to the property. O. Reg. 286/00, s. 6.

7. The appropriate numbers shall be included in the blanks in the text required under sections 4 and 5. O. Reg. 286/00, s. 7.

SCHEDULE 1

TEXT FOR NOTICE RELATING TO PROPERTY IF
PART XXII.1 OR DIVISION B OF PART XXII.2 OF THE ACT APPLIES (ENGLISH WORDING)

Explanation of 2000 Property Taxes

Municipality		Assessment Roll Number
		Property Class
		2000 Current Value Assessment (CVA)

Assessed Owner
Municipal Address
Legal Description

Total 2000 CVA Taxes		Total Final Billing

Calculation for Total Final Billing

Components	Amount
1997 Base Taxes	$
2000 Tax Cap Adjustment	$
Cumulative Provincial Education Tax Reduction (1998, 1999 & 2000)	$
Cumulative Municipal Levy Change (1998, 1999 & 2000)	$
Total Final Billing	$

O. Reg. 286/00, Sched. 1.

ANNEXE 2

TEXTE DE L’AVIS CONCERNANT LE BIEN REQUIS EN CAS D’APPLICATION DE LA PARTIE XXII.1 OU DE LA SECTION B DE LA PARTIE XXII.2 DE LA LOI (TEXTE FRANÇAIS)

Explication des impôts fonciers de 2000

Municipalité		Numéro du rôle d’évaluation
		Catégorie de biens
		Évaluation à la valeur actuelle (ÉVA) de 2000

Propriétaire visé(e) par l’évaluation
Adresse municipale
Description légale

Impôts totaux de 2000 selon l’ÉVA		Total des impôts exigibles

Calcul du total des impôts exigibles

Éléments	Montant
Impôts de base de 1997	$
Redressement d’impôt de 2000 selon le plafonnement	$
Réduction cumulative de l’impôt scolaire provincial (1998, 1999 et 2000)	$
Modification cumulative des impôts municipaux (1998, 1999 et 2000)	$
Total des impôts exigibles	$

O. Reg. 286/00, annexe 2.

SCHEDULE 3

TEXT FOR NOTICE RELATING TO PROPERTY IF DIVISION C OF PART XXII.2 OF THE ACT APPLIES (ENGLISH WORDING)

Explanation of 2000 Property Taxes
Municipality		Assessment Roll Number
		Property Class
		2000 Current Value Assessment (CVA)

Assessed Owner
Municipal Address
Legal Description

Total 2000 CVA Taxes		2000 Maximum Taxes

Total Final Billing
(Cannot exceed the 2000 Maximum Taxes)

Calculation for 2000 Maximum Taxes

Components	Amount
1997 Base Taxes	$
2000 Tax Cap Adjustment	$
Cumulative Provincial Education Tax Reduction (1998, 1999 & 2000)	$
Cumulative Municipal Levy Change (1998, 1999 & 2000)	$
2000 Maximum Taxes	$

O. Reg. 286/00, Sched. 3.

ANNEXE 4

TEXTE DE L’AVIS CONCERNANT LE BIEN REQUIS
EN CAS D’APPLICATION DE LA SECTION C
DE LA PARTIE XXII.2 DE LA LOI (TEXTE FRANÇAIS)

Explication des impôts fonciers de 2000
Municipalité		Numéro du rôle d’évaluation
		Catégorie de biens
		Évaluation à la valeur actuelle (ÉVA) de 2000

Propriétaire visé(e) par l’évaluation
Adresse municipale
Description légale

Impôts totaux de 2000 selon l’ÉVA		Impôts maximaux de 2000

Total des impôts exigibles
(ne peut être supérieur aux impôts maximaux de 2000)

Calcul des impôts maximaux de 2000

Éléments	Montant
Impôts de base de 1997	$
Redressement d’impôt de 2000 selon le plafonnement	$
Réduction cumulative de l’impôt scolaire provincial (1998, 1999 et 2000)	$
Modification cumulative des impôts municipaux (1998, 1999 et 2000)	$
Impôts maximaux de 2000	$

O. Reg. 286/00, annexe 4.