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Assessment Act
Loi sur l’évaluation foncière


omitted assessment — Trailers

Historical version for the period March 10, 2004 to May 4, 2009.

Disclaimer: This consolidation is not an official copy of the law because it is affected by one or more retroactive provisions which have not been incorporated into it. For information about the retroactive provisions, see O. Reg. 184/09, section 3.

Last amendment:  O. Reg. 55/04.

This Regulation is made in English only.

Non-application of s. 33 (1) of the Act

1. (1) Subsection 33 (1) of the Act does not apply with respect to a trailer that is omitted from the tax roll for any part or all of 2001, 2002 or 2003 unless, before the day this Regulation comes into force, an assessment made under subsection 33 (1) of the Act with respect to the trailer was mailed pursuant to subsection 35 (1) of the Act.  O. Reg. 55/04, s. 1.

(2) In this section,

“trailer” means a building or structure used for residential purposes that is designed, constructed or manufactured to be transportable in one or more sections and that is affixed to or placed on land that is a seasonal trailer park, but does not include the land to which it is affixed or on which it is placed.  O. Reg. 390/03, s. 1 (2).