O. Reg. 711/98: TAX MATTERS - 1999 LEVIES

Municipal Act
Loi sur les municipalités

ONTARIO REGULATION 711/98

Amended to O. Reg. 54/99

TAX MATTERS — 1999 LEVIES

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

This Regulation is made in English only.

Definitions

1. In this Regulation,

“commercial classes” means the commercial classes within the meaning of subsection 363 (20) of the Act;

“industrial classes” means the industrial classes within the meaning of subsection 363 (20) of the Act;

“multi-residential property class” means the multi-residential property class prescribed under the Assessment Act. O. Reg. 711/98, s. 1.

Date Before Which 1999 Taxes may not be Levied
Under Section 368.0.3 of the Act

2. March 1, 1999 is prescribed for the purposes of paragraph 1 of subsection 368.0.3 (1) of the Act. O. Reg. 54/99, s. 1.

Interim Levy Exceptions under Section 368.0.3 of the Act

3. Despite subsection 368.0.3 (1) of the Act, a council of a municipality may pass a by-law for 1999 under a section described in subsection 368.0.3 (3) of the Act with respect to properties in a property class if the property class is not,

(a) one of the commercial classes or industrial classes; or

(b) the multi-residential property class. O. Reg. 711/98, s. 3.

4. (1) Despite paragraph 1 of subsection 368.0.3 (1) of the Act, a council of a municipality may pass a by-law for 1999 under a section described in subsection 368.0.3 (3) of the Act before March 1, 1999 if the following are satisfied:

1. If the municipality is a single-tier municipality, the council of the municipality has passed a resolution that it does not intend to amend, repeal or pass, after passing the resolution, any by-law described in subsection (2) with respect to 1998.

2. If the municipality is a lower-tier municipality, the council of the upper-tier municipality has passed a resolution that it does not intend to amend, repeal or pass, after passing the resolution, any by-law described in subsection (2) with respect to 1998.

3. The council of the municipality has satisfied its obligations under subsection 368.0.1 (5) or (6) of the Act. O. Reg. 711/98, s. 4 (1); O. Reg. 54/99, s. 2.

(2) The following are the by-laws referred to in paragraphs 1 and 2 of subsection (1):

1. A by-law opting, under the regulations under the Assessment Act, to have a property class apply or cease to apply.

2. A by-law under subsection 363 (3) or (4) of the Act (Establishment of tax ratios).

3. A by-law under subsection 368.2 (1) of the Act (Graduated tax rates).

4. A by-law under subsection 372 (1) of the Act (Phase-in of 1998 assessment-related changes).

5. A by-law under section 442.2 of the Act (Rebates).

6. A by-law under subsection 447.3 (1) of the Act (By-law making Part XXII.1 apply).

7. A by-law under subsection 447.44 (1) of the Act (By-law making Division B of Part XXII.2 apply). O. Reg. 711/98, s. 4 (2).