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O. Reg. 390/03: Omitted Assessment - Trailers

filed October 30, 2003 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 390/03

made under the

assessment act

Made: October 30, 2003
Filed: October 30, 2003
Printed in The Ontario Gazette: November 15, 2003

omitted assessment — Trailers

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 or 2002 unless, before the day this Regulation comes into force, the trailer was entered on the tax roll for part or all of 2001 or 2002.

(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.

Made by:

Gregory Sorbara

Minister of Finance

Date made: October 30, 2003.