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Assessment Act
Loi sur l’évaluation foncière

ONTARIO REGULATION 390/03

omitted assessments Not subject to subsection 33 (1) of the Act

Note:  This Regulation was revoked on July 23, 2012.  See:  O. Reg. 221/12, ss. 1, 2.

Last amendment:  O. Reg. 221/12.

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).

2. (1) Subsection 33 (1) of the Act does not apply with respect to a specified retirement home omitted from the tax roll for any part or all of 2006, 2007 or 2008.  O. Reg. 184/09, s. 2.

(2) In this section,

“specified retirement home” means a retirement home,

(a) that is newly built or renovated, and

(b) that is located on the same site as a care home that is exempt from taxation by reason of paragraph 7 of subsection 3 (1) of the Act.  O. Reg. 184/09, s. 2.