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O. Reg. 16/09: GENERAL

filed January 26, 2009 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 16/09

made under the

assessment act

Made: January 22, 2009
Filed: January 26, 2009
Published on e-Laws: January 27, 2009
Printed in The Ontario Gazette: February 14, 2009

Amending O. Reg. 282/98

(General)

1. The definition of “Tribunal” in section 29 of Ontario Regulation 282/98 is revoked and the following substituted:

“Tribunal” means the Agriculture, Food and Rural Affairs Appeal Tribunal.

2. (1) Subsection 30 (1) of the Regulation is revoked and the following substituted:

(1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not classified in the farm property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the farm property class, but such a request must be made to the Administrator and not the assessment corporation.

(2) Subsection 30 (2) of the Regulation is revoked and the following substituted:

(2) A request may not be made under subsection (1) after March 31 of the year in respect of which the request is made.

(3) Paragraph 1 of subsection 30 (3) of the Regulation is amended by striking out “or the assessor”.

(4) Paragraph 2 of subsection 30 (3) of the Regulation is revoked and the following substituted:

2. If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation.

(5) Paragraph 3 of subsection 30 (3) of the Regulation is amended by striking out “subsection 39.1 (8)” and substituting “subsection 39.1 (11)”.

3. (1) The heading immediately before section 31 of the Regulation is revoked and the following substituted:

Appeals under Section 40 of the Act

(2) Section 31 of the Regulation is amended by striking out “with respect to a complaint” in the portion before paragraph 1 and substituting “with respect to an appeal”.

(3) Paragraph 3 of section 31 of the Regulation is amended by striking out “the parties and the Assessment Review Board” and substituting “the parties, the assessment corporation and the Assessment Review Board”.

(4) Paragraph 4 of section 31 of the Regulation is amended by striking out “subsection 40 (5)” and substituting “subsection 40 (11)” and by striking out “Subsection 40 (7)” and substituting “Subsection 40 (14)”.

(5) Paragraph 7 of section 31 of the Regulation is amended by striking out “subsection 40 (12)” and substituting “subsections 40 (20) and (21)”.

(6) Paragraph 8 of section 31 of the Regulation is amended by striking out “subsection 40 (13)” and substituting “subsection 40 (22)”.

4. (1) Subsection 34 (1) of the Regulation is revoked and the following substituted:

(1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not classified in the managed forests property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the managed forests property class but such request must be made to the Administrator and not the assessment corporation.

(2) Subsection 34 (2) of the Regulation is revoked and the following substituted:

(2) A request may not be made under subsection (1) after March 31 of the year in respect of which the request is made.

(3) Paragraph 1 of subsection 34 (3) of the Regulation is amended by striking out “or the assessor”.

(4) Paragraph 2 of subsection 34 (3) of the Regulation is revoked and the following substituted:

2. If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation.

(5) Paragraph 3 of subsection 34 (3) of the Regulation is amended by striking out “subsection 39.1 (8)” and substituting “subsection 39.1 (11)”.

5. (1) The heading immediately before section 35 of the Regulation is revoked and the following substituted:

Appeals under Section 40 of the Act

(2) Section 35 of the Regulation is amended by striking out “with respect to a complaint” in the portion before paragraph 1 and substituting “with respect to an appeal”.

(3) Paragraph 2 of section 35 of the Regulation is amended by striking out “the parties and the Assessment Review Board” and substituting “the parties, the assessment corporation and the Assessment Review Board”.

(4) Paragraph 3 of section 35 of the Regulation is revoked and the following substituted:

3. The parties to the hearing by the Commissioner are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation.  Subsection 40 (14) of the Act applies to the Commissioner but a party added by the Commissioner is a party only to the hearing by the Commissioner.

(5) Paragraph 6 of section 35 of the Regulation is amended by striking out “subsection 40 (12)” and substituting “subsections 40 (21) and (22)”.

(6) Paragraph 7 of section 35 of the Regulation is amended by striking out “subsection 40 (13)” and substituting “subsection 40 (22)”.

6. (1) Paragraph 1 of subsection 36 (1) of the Regulation is amended by striking out “December 31 of the taxation year” at the end and substituting “March 31 of the taxation year”.

(2) Subsection 36 (2) of the Regulation is revoked and the following substituted:

(2) On an appeal described in section 35, the Commissioner shall make a determination that the land should be classified in the managed forests property class if the conditions described in paragraphs 1, 2 and 3 of subsection (1) are satisfied and if, in the Commissioner’s opinion, there are mitigating circumstances explaining why the deadline was missed.

(3) Subsection 36 (3) of the Regulation is revoked.

7. (1) Subsection 38 (1) of the Regulation is revoked and the following substituted:

(1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land is conservation land but such a request must be made to the Administrator and not the assessment corporation.

(2) Subsection 38 (2) of the Regulation is revoked and the following substituted:

(2) A request may not be made under subsection (1) after March 31 of the year in respect of which the request is made.

(3) Paragraphs 1 and 2 of subsection 38 (3) of the Regulation are revoked and the following substituted:

1. References to the assessment corporation shall be deemed to be references to the Administrator.

2. If the Administrator is required to give notice of a settlement to the Assessment Review Board under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation.

(4) Paragraph 3 of subsection 38 (3) of the Regulation is amended by striking out “subsection 39.1 (8)” and substituting “subsection 39.1 (11)”.

(5) Paragraph 4 of subsection 38 (3) of the Regulation is amended by striking out “assessment commissioner” and substituting “assessment corporation”.

8. (1) The heading immediately before section 39 of the Regulation is revoked and the following substituted:

Appeals under Section 40 of the Act

(2) Section 39 of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:

39. Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may bring an appeal under subsection 40 (1) of the Act that land is or is not conservation land and the following apply with respect to such an appeal:

. . . . .

(3) Section 39 of the Regulation is amended by adding the following paragraph:

0.1 Subsections 40 (3) and (4) of the Act apply to the appeal.

(4) Paragraph 2 of section 39 of the Regulation is amended by striking out “the parties and the Assessment Review Board” and substituting “the parties, the assessment corporation, and the Assessment Review Board”.

(5) Paragraph 3 of section 39 of the Regulation is revoked and the following substituted:

3. The parties to the hearing by the Commissioner are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation.  Subsection 40 (14) of the Act applies to the Commissioner but a party added by the Commissioner is a party only to the hearing by the Commissioner.

(6) Paragraph 6 of section 39 of the Regulation is amended by striking out “subsection 40 (12)” and substituting “subsections 40 (20) and (21)”.

(7) Paragraph 7 of section 39 of the Regulation is amended by striking out “subsection 40 (13)” and substituting “subsection 40 (22)”.

9. (1) Clause 40 (1) (b) of the Regulation is amended by adding “under section 26” after “deadline”.

(2) Subsection 40 (2) of the Regulation is amended by striking out “on a complaint” in the portion before clause (a) and substituting “on an appeal”.

10. Section 43 of the Regulation is revoked and the following substituted:

43. An application under subsection 16 (3) of the Act shall be delivered personally or by mail to the assessment corporation not later than November 1 in the year previous to the taxation year to which the application relates.

11. (1) Subject to subsection (2), this Regulation comes into force on the day it is filed.

(2) Subsections 2 (2), 4 (2), 6 (1) and 7 (2) come into force on the later of January 1, 2009 and the day this Regulation is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: January 22, 2009.