O. Reg. 140/03: LEVYING OF CERTAIN RATES FOR PRIOR YEARS BEFORE 2003Skip to content
|revoked or spent April 11, 2003 – August 14, 2008|
|April 11, 2003 – August 14, 2008|
ONTARIO REGULATION 140/03
LEVYING OF CERTAIN RATES FOR PRIOR YEARS BEFORE 2003
Note: This Regulation was revoked on August 15, 2008. See: O. Reg. 291/08, ss. 3, 4.
Last amendment: O. Reg. 291/08.
This is the English version of a bilingual regulation.
May levy rates for prior years before January 1, 2003
1. (1) Despite any provision of the Education Act, the Municipal Act or the Provincial Land Tax Act, a municipality or board that is required to levy rates in territory without municipal organization for the 1999, 2000 or 2001 taxation year for school purposes, for the purposes of subsection 255 (1) of the Education Act or for the purposes of section 21.1 of the Provincial Land Tax Act, may meet the requirement by levying the rates at any time before January 1, 2003. O. Reg. 140/03, s. 1 (1).
(2) For the purposes of a levy for the 1999, 2000 or 2001 taxation year carried out after the end of that year and before January 1, 2003, the board or municipality shall levy the rates on the real property that is taxable for school purposes as shown on the assessment roll returned for taxation in that year. O. Reg. 140/03, s. 1 (2).
(3) If a board or municipality that passed a by-law under subsection 399 (5) of the Municipal Act subsequently levies for a taxation year under a regulation made under clause 257.14 (1) (i) of the Education Act, the by-law applies to payments on account of taxes received in a year after the levy but before 2003. O. Reg. 140/03, s. 1 (3).
(4) In this section, references to the Municipal Act are to that Act as it read prior to January 1, 2003. O. Reg. 140/03, s. 1 (4).
2. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 140/03, s. 2.