Assessment Act

1 (1) In this Act, “assessment corporation” means the Municipal Property Assessment Corporation; (“société d’évaluation foncière”) “Assessment Review Board” and “Assessment Review Board established under this Act” mean the Assessment Review Board under the Assessment Review Board Act and “the Board” has a corresponding meaning; (“Commission de révision de l’évaluation foncière”, “Commission de révision de l’évaluation foncière créée en vertu de la présente loi”) “burial site”, “cemetery” and “crematorium” each have the same meaning as in subsection 1 (1) of the Funeral, Burial and Cremation Services Act, 2002; (“lieu de sépulture”, “cimetière”, “crématoire”) “Chief Electoral Officer” means the Chief Electoral Officer who holds office under the Election Act; (“directeur général des élections”) “class of real property” means a class of real property prescribed by the Minister under section…

2 (1) The Lieutenant Governor in Council may make regulations, (a) Repealed: 1997, c. 5, s. 2 (1). (b) defining any word or expression used in this Act that has not already been expressly defined in this Act; (c) prescribing for the purposes of clause 35 (3) (b) a higher rate of interest than 6 per cent; (d) Repealed: 1997, c. 5, s. 2 (1). (e) describing types or classes of improvements or additions for which no exemption under paragraph 22 of subsection 3 (1) will be made; (f) describing classes of persons, businesses or undertakings who may not apply to receive an exemption under paragraph 22 of subsection 3 (1) and to whom no exemption will be made. R.S.O. 1990, c. A.31, s. 2 (1); 1997, c. 5, s. 2 (1). Regulations by the Minister (2) The Minister may make regulations, (a) prescribing information for the purposes of paragraph 9 of subsection 14 (1); (b) defining “conservation land” for…

2.1 (1) Any notice that the assessment corporation provides under this Act to a person shall be provided in writing and delivered in accordance with subsections (2) and (3). 2025, c. 10, Sched. 1, s. 1. Delivery of notice, residents (2) If the person is resident in the municipality or non-municipal territory, as the case may be, in which the land to which the notice relates is located, the notice shall be delivered by, (a) leaving it at or mailing it addressed to the person at, (i) the person’s residence or place of business, or (ii) if the person has given notice of an address for delivery under subsection (4), that address; or (b) sending it by electronic means, if the person consents to delivery by electronic means. 2025, c. 10, Sched. 1, s. 1. Same, non-residents (3) If the person is not resident in the municipality or non-municipal territory, as the case may be, in which the land to…

3 (1) All real property in Ontario is liable to assessment and taxation, subject to the following exemptions from taxation: Crown lands 1. Land owned by Canada or any Province. Cemeteries, burial sites 2. Land that is a cemetery or a burial site so long as the land is actually being used for the interment or the scattering of human remains or any ancillary purpose that is prescribed by the Minister, and, subject to paragraph 2.1, not including any portion of the land used for any other purpose. Religious or municipal cemetery land 2.1 Land that is used for bereavement related activities as prescribed by the Minister and that is part of a cemetery, if the cemetery is owned by a religious organization or a municipality. Crematoriums 2.2 Land on which is located a crematorium and that is part of a cemetery, if, i. the Registrar under the Cemeteries Act (Revised) or predecessor legislation t…

3.1 Repealed: 2004, c. 31, Sched. 3, s. 3 (1). Section Amendments with date in force (d/m/y) 2002, c. 23, s. 1 - 09/12/2002 2004, c. 23, Sched. C, s. 1 - 01/01/2005; 2004, c. 31, Sched. 3, s. 3 (1) - 16/12/2004

4 (1) The land of a religious organization is exempted from taxation in the circumstances and to the extent described in this section if the land is owned by the organization and occupied and used solely for recreational purposes. 2006, c. 33, Sched. A, s. 5. Land in a municipality (2) The council of a municipality may pass by-laws exempting from taxation, other than school taxes and local improvement rates, land owned by the religious organizations named in the by-law on such conditions as may be set out in the by-laws. 2006, c. 33, Sched. A, s. 5. Land in non-municipal territory (3) The Minister may make regulations exempting from taxation, other than school taxes, land in non-municipal territory owned by the religious organizations named in the regulations on such conditions as may be set out in the regulations. 2006, c. 33, Sched. A, s. 5. Section Amendments with date in force (d/m/y…

5 The council of a municipality that was a town, village or township on December 31, 2002 may by by-law provide that, if any part of a farm exempted under paragraph 19 of subsection 3 (1) ceases to be used for forestry purposes so as not to come within the purview of the paragraph, the assessment corporation shall so report to the clerk and that the clerk shall forthwith amend the tax roll by inserting therein, (a) the rates or taxes with which the farm would have been chargeable for the preceding three years if the part of the farm had not been exempt; or (b) the portion of the rates or taxes that the by-law may provide or the council may by resolution deem proper,

and the rates or taxes or portion thereof are collectable in accordance with the amended roll. R.S.O. 1990, c. A.31, s. 5; 2002, c. 17, Sched. F, Table; 2006, c. 33, Sched. A, s. 6. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 33, Sched. A, s. 6 - 20/12/2006

6 (1) The land owned by the Navy League of Canada is exempted from taxation in the circumstances and to the extent described in this section if the land is occupied and used solely for the purposes of carrying out the activities of the Ontario Division of the Navy League. 2006, c. 33, Sched. A, s. 7. Land in a municipality (2) The council of a municipality may pass by-laws exempting from taxation, other than school taxes and local improvement rates, land owned by the Navy League of Canada on such conditions as may be set out in the by-laws. 2006, c. 33, Sched. A, s. 7. Land in non-municipal territory (3) The Minister may make regulations exempting from taxation, other than school taxes, land in non-municipal territory owned by the Navy League of Canada on such conditions as may be set out in the regulations. 2006, c. 33, Sched. A, s. 7. Section Amendments with date in force (d/m/y) 2006,…

6.1 (1) Land that is used and occupied as a memorial home, clubhouse or athletic grounds by persons who served in the armed forces of His or Her Majesty or an ally of His or Her Majesty in any war is exempted from taxation in the circumstances and to the extent described in this section. 2006, c. 33, Sched. A, s. 7. Land in municipalities (2) The council of a local or upper-tier municipality, as the case may be, may pass by-laws exempting land described in subsection (1) from taxation for its purposes on such conditions as may be set out in the by-laws. 2007, c. 7, Sched. 1, s. 1 (1). Restriction (3) An exemption under subsection (2) must not exceed 10 years but may be renewed at any time during the last year of the exemption. 2006, c. 33, Sched. A, s. 7. Exception (4) An exemption under subsection (2) does not affect the obligation to pay fees or charges that have priority lien status. …

7 (1) The Minister shall prescribe classes of real property for the purposes of this Act. 1997, c. 5, s. 5. Same (2) The classes prescribed by the Minister shall include, but are not restricted to, the following: 1. The residential property class. 2. The multi-residential property class. 3. The commercial property class. 4. The industrial property class. 5. The pipe line property class. 6. The farm property class. 7. The managed forests property class. 1997, c. 5, s. 5; 1997, c. 29, s. 4; 2002, c. 22, s. 3. Discretion not affected (3) Nothing in subsection (2) restricts the discretion of the Minister to define what is included in a class. 1997, c. 5, s. 5. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 5 - 01/12/1997; 1997, c. 29, s. 4 - 01/12/1997 2002, c. 22, s. 3 (1, 2) - 01/01/2003

8 (1) For the purposes of providing tax reductions, the Minister shall prescribe the following subclasses of real property for land located in municipalities: 1. Up to three subclasses for farm land awaiting development for each of the following classes of real property, i. the residential property class, ii. the multi-residential property class, iii. the commercial property class, iv. the industrial property class. 2. A subclass for vacant land for each of the following classes of real property, i. the commercial property class and such other classes of real property prescribed by the Minister for the purposes of this subparagraph, ii. the industrial property class and such other classes of real property prescribed by the Minister for the purposes of this subparagraph. 3. A subclass for excess land for each of the following classes of real property, i. the commercial property class and …

9 (1) Where an easement is appurtenant to any land, it shall be assessed in connection with and as part of the land at the added value it gives to the land as the dominant tenement, and the assessment of the land that, as the servient tenement, is subject to the easement shall be reduced accordingly. R.S.O. 1990, c. A.31, s. 9 (1). Lanes used as right of way (2) Where land is laid out and used as a lane and is subject to rights of way that prevent any beneficial use of it by the owner, it shall not be assessed separately, but its value shall be apportioned among the various parcels to which the right of way is appurtenant and shall be included in the assessment of the parcels and in such cases the assessment corporation shall return the land so used as “Lane not assessed”. R.S.O. 1990, c. A.31, s. 9 (2); 2006, c. 33, Sched. A, s. 9. Restrictive covenant (3) A restrictive covenant running…

10 (1) A person authorized by the assessment corporation, upon producing proper identification, shall at all reasonable times and upon reasonable request be given free access to all land and to all parts of every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to the land, for the purpose of making a proper assessment thereof. R.S.O. 1990, c. A.31, s. 10 (1); 1997, c. 5, s. 6 (1); 2006, c. 33, Sched. A, s. 10. Information (2) Every adult person present on land when any person referred to in subsection (1) visits the land in the performance of his or her duties shall upon request give to the person all the information in his or her knowledge that will assist the person to make a proper assessment of the land and every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to the land and to obtain the inf…

11 (1) For any purpose relating to the assessment of land, the assessment corporation may provide a person who is or may be assessed in respect of the land with a notice requiring the person to provide any information or produce any document relating to the assessment of land within such reasonable time as set out in the notice. 2025, c. 10, Sched. 1, s. 2 (1). Return of information (2) A person who receives a letter under subsection (1) shall, within the time set out in the notice, provide to the assessment corporation all the information required that is within the person’s knowledge and produce all the documents required that are within the person’s possession or control. 1997, c. 5, s. 7; 2006, c. 33, Sched. A, s. 11 (2); 2025, c. 10, Sched. 1, s. 2 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 7 - 01/12/1997 2006, c. 33, Sched. A, s. 11 (1, 2) - 20/12/2006 2025, …

12 The assessment corporation is not bound by any statement provided under section 10 or 11 nor does it excuse the assessment corporation from making due inquiry to ascertain the correctness of the statement and, despite any such statement, the assessment corporation may assess every person for the amount that the assessment corporation believes to be just and correct and may omit from the assessment roll the person’s name or any land that the person claims to own or occupy if the assessment corporation has reason to believe that the person is not entitled to be placed on the roll or to be assessed for the land. 2006, c. 33, Sched. A, s. 12; 2025, c. 10, Sched. 1, s. 3. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 12 - 20/12/2006 2025, c. 10, Sched. 1, s. 3 - 01/01/2026

13 (1) Every person who, having been required to provide information under section 10 or 11 makes default in providing it, every person who fails to provide information as required under section 16.1 or 16.2 and any corporation that makes default in providing the statement or notice mentioned in section 25 or 30, is guilty of an offence and on conviction is liable to a fine of not more than $1,000 and an additional fine of $100 for each day during which default continues. R.S.O. 1990, c. A.31, s. 13 (1); 1997, c. 5, s. 8; 2006, c. 34, Sched. D, s. 94 (5); 2025, c. 10, Sched. 1, s. 4 (1). for false statement (2) Every person who knowingly states anything false in any such statement or in providing the information is guilty of an offence and on conviction is liable to a fine of not more than $2,000. R.S.O. 1990, c. A.31, s. 13 (2); 2025, c. 10, Sched. 1, s. 4 (2). Idem (3) Every person who…

14 (1) The assessment corporation shall prepare an assessment roll for each municipality, for each locality and for non-municipal territory and the assessment roll shall contain the following information as well as the information required under subsections (1.1) and (1.2): 1. The name and surnames, in full, if they can be ascertained, of all persons who are liable to assessment in the municipality or in the non-municipal territory, as the case may be. 2. The amount assessable against each person who is liable to assessment, opposite the person’s name. 3. A description of each property sufficient to identify it. 4. The number of acres, or other measures showing the extent of the land. 5. The current value of the land. 6. The value of the land liable to taxation. 7. The value of land exempt from taxation. 8. The classification of the land. 9. Such other information as may be prescribed by…

15 (1) The Minister may require the assessment corporation to conduct an enumeration of the inhabitants in all or part of a municipality, locality or non-municipal territory. 2020, c. 23, Sched. 1, s. 2. Time and manner (2) An enumeration under subsection (1) shall be conducted at the times and in the manner provided for in regulations made by the Minister. 2020, c. 23, Sched. 1, s. 2. Information (3) The Chief Electoral Officer may provide information requested by the assessment corporation for the purposes of conducting an enumeration under this section. 2020, c. 23, Sched. 1, s. 2. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. G, s. 18 (11) - 31/12/1998 2000, c. 5, s. 6 - 08/06/2000 2007, c. 7, Sched. 1, s. 2 - 17/05/2007 2016, c. 15, s. 72 (2) - 09/06/2016 2020, c. 23, Sched. 1, s. 2 - 01/01/2023

16 (1) Every year, the assessment corporation shall prepare a list showing, for each municipality or locality, name of every person who is entitled to support a school board and the type of school board that the person supports. The corporation shall deliver the list to the secretary of each school board in the municipality or locality on or before September 30 in the year. 1997, c. 43, Sched. G, s. 18 (12). Information from C.E.O. (2) The assessment corporation may prepare the list referred to in subsection (1) on the basis of information that is, (a) provided to the assessment corporation by the Chief Electoral Officer under section 17.2 of the Election Act; or (b) obtained from any source the assessment corporation considers reliable. 2020, c. 23, Sched. 1, s. 3 (1). Application respecting school support (3) Any person may apply to the assessment corporation, in a written, electronic …

16.1 (1) For the purposes of sections 15 and 16, on or before July 31 in each year, every owner of a property with seven or more self-contained residential units shall provide the assessment corporation with the information described in subsection (2). 1997, c. 5, s. 11; 1997, c. 43, Sched. G, s. 18 (20). What information is required (2) The information referred to in subsection (1) is the names and unit numbers of the persons who, during the 12-month period that ends with, and includes, July 1 in the year in which the information is provided, (a) have become residential tenants of the property; (b) have ceased to be residential tenants of the property; or (c) have continued to be residential tenants of the property but have changed units. 1997, c. 5, s. 11. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 11 - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (20) - 31/12/1998

16.2 For the purposes of paragraphs 2, 2.1, 2.2 and 3 of subsection 3 (1), every owner of a cemetery property that is of a class prescribed by the Minister shall provide the assessment corporation with the information prescribed by the Minister at the time and in the manner prescribed by the Minister. 2006, c. 34, Sched. D, s. 94 (6). Section Amendments with date in force (d/m/y) 2006, c. 34, Sched. D, s. 94 (6) - 01/07/2012

17 (1) Subject to section 18, land shall be assessed against the owner. 1997, c. 29, s. 7 (1). Land held by trustees, etc. (2) Land held by a person as a trustee, guardian, executor or administrator shall be assessed against the person as owner in the same manner as if the person did not hold the land in a representative capacity, but the fact that the person is a trustee, guardian, executor or administrator shall, if known, be stated in the roll, and the person is only personally liable when and to the extent that the person has property as trustee, guardian, executor or administrator, available for payment of the taxes. R.S.O. 1990, c. A.31, s. 17 (2); 1997, c. 29, s. 7 (2). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 7 (1, 2) -31/12/1997

17.1 (1) For the purposes of rates levied under Division C of Part IX of the Education Act, land shall, subject to section 18, be assessed against the owner of it and against the tenant of it to the extent of the assessed value of the portion of the land occupied by the tenant. 1997, c. 31, s. 143 (12). Land held by trustees, etc. (2) For the purposes of rates levied under Division C of Part IX of the Education Act, land held by a person as trustee, guardian, executor or administrator shall be assessed against the person as owner or tenant of the land, as the case may require, in the same manner as if the person did not hold the land in a representative capacity. 1997, c. 31, s. 143 (12). Same (3) The fact that the person is a trustee, guardian, executor or administrator shall, if known, be stated in the roll. 1997, c. 31, s. 143 (12). Same (4) The person is only personally liable when a…

17.2 (1) Despite subsection 14 (3), for the purposes of rates levied under Division C of Part IX of the Education Act, the value of an assessment of an entire parcel of real property that is occupied by more than one person to be assessed under section 17.1 shall be apportioned on the assessment roll among the occupants of the entire real property who are to be assessed in accordance with the regulations made under subsection (2). 1997, c. 31, s. 143 (12). Regulations (2) The Minister may make regulations governing the apportionment of the value of assessments for the purposes of subsection (1). 1997, c. 31, s. 143 (12). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 143 (12) - 01/01/1998

17.3 (1) The Minister may make regulations providing for the assessment, as a separate property, of the portion of a property occupied by a tenant. 1998, c. 33, s. 4. General or specific (2) A regulation under subsection (1) may be general or specific in its application and may treat different municipalities and properties differently. 1998, c. 33, s. 4. Applies only to commercial and industrial (3) A regulation under subsection (1) may apply only to the commercial classes and industrial classes, both within the meaning of subsection 308 (1) of the Municipal Act, 2001 or subsection 275 (1) of the City of Toronto Act, 2006. 2006, c. 32, Sched. C, s. 2 (6). Section Amendments with date in force (d/m/y) 1998, c. 33, s. 4 - 18/12/1998 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 2 (6) - 01/01/2007

18 (1) Despite paragraph 1 of subsection 3 (1), (a) the tenant of land owned by the Crown shall be assessed in respect of the land as though the tenant were the owner if rent or any valuable consideration is paid in respect of the land; and (b) an owner of land in which the Crown has an interest shall be assessed in respect of the land as though a person other than the Crown held the Crown’s interest. 1997, c. 29, s. 8. Same (1.1) Despite paragraph 1 of subsection 3 (1), the person or entity who has the statutory right created by subsection 114.5 (1) of the Electricity Act, 1998 to use land owned by the Crown shall be assessed in respect of the land as though the person or entity were the owner. 2002, c. 1, Sched. C, s. 1 (1). Exception (1.2) Clause (1) (a) does not apply to a tenant on provincial property that is within a municipality unless, (a) the tenant is occupying a property descr…

19 (1) The assessment of land shall be based on its current value. 1997, c. 5, s. 12; 2007, c. 7, Sched. 1, s. 3. Regulations, special rule (2) The Minister may make regulations, (a) providing that the current value of eligible land be based only on current use if the land would otherwise have a higher current value because of other uses to which the land could be put; (b) prescribing what land is eligible for a determination of current value based only on current use including prescribing how long the land must have been used for its current use to be eligible. 1997, c. 5, s. 12. Same (2.1) The Minister may make regulations providing that the current value of land must be determined in the manner specified in the regulations. 1999, c. 9, s. 11. Prescribing assessed value (2.1.1) The Minister may make regulations prescribing the assessed value or the manner of determining the assessed va…

19.0.1 (1) For the purposes of this Act, the assessed value of generating station buildings or structures, transformer station buildings or structures or any buildings or structures prescribed by the Minister that are situated on land owned by a designated electricity utility or municipal electricity utility shall be determined, (a) on the basis of $86.11 for each square metre of inside ground floor area of, (i) each actual generating station building or structure housing the generating equipment and machinery and any auxiliary equipment and machinery, (ii) each transformer station building or structure housing the transforming equipment and machinery and any auxiliary equipment and machinery, and (iii) any buildings or structures or portions of buildings or structures prescribed by the Minister; (b) in the manner prescribed by the Minister for a building or structure or portion of a bui…

19.1 (1) In this section, “eligible increase” has the meaning prescribed by the Minister. 2007, c. 7, Sched. 1, s. 4; 2008, c. 7, Sched. A, s. 4 (1). Property classes (2) This section applies with respect to land in the residential property class, the farm property class, the managed forests property class and such other property classes or sub-classes as may be prescribed by the Minister. 2007, c. 7, Sched. 1, s. 4. Phasing in eligible increases (3) If the current value of land increases because of a general reassessment, the current value of the land shall be reduced according to the following rules: 1. For the first taxation year to which the general reassessment applies, the current value of the land is reduced by an amount equal to 75 per cent of the eligible increase. 2. For the taxation year following the taxation year in paragraph 1, the current value of the land is reduced by an…

19.2 (1) Subject to subsection (5), the day as of which land is valued for a taxation year is determined as follows: 1. For the 2006, 2007 and 2008 taxation years, land is valued as of January 1, 2005. 2. For the period consisting of the four taxation years from 2009 to 2012, land is valued as of January 1, 2008. 3. For the period consisting of the four taxation years from 2013 to 2016, land is valued as of January 1, 2012. 4. For the period consisting of the four taxation years from 2017 to 2020, land is valued as of January 1, 2016. 5. After 2020, for each subsequent period consisting of four consecutive taxation years, land is valued as of January 1 of the year that precedes the period by two years. 2007, c. 7, Sched. 1, s. 5; 2018, c. 8, Sched. 1, s. 6. (2)-(4) Repealed: 2007, c. 7, Sched. 1, s. 5. Exception (5) Subsection (1) does not apply in respect of the valuation of land for a …

19.3 The day as of which land shall be classified for a taxation year is June 30 of the previous year. 1997, c. 5, s. 13; 2004, c. 31, Sched. 3, s. 7. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 13 - 01/12/1997 2004, c. 31, Sched. 3, s. 7 - 01/01/2005

19.4 Repealed: 1998, c. 3, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 3, s. 3 - 11/06/1998

20 (1) Repealed: 1997, c. 5, s. 14 (1). Petroleum mineral rights (2) Where in any deed or conveyance of lands heretofore or hereafter made, the petroleum mineral rights in the lands have been or are reserved to the grantor, the mineral rights shall be assessed at their current value. R.S.O. 1990, c. A.31, s. 20 (2); 1997, c. 5, s. 14 (2). Minerals and surface rights becoming vested in one owner (3) Where any estate in mines, minerals or mining rights has heretofore or may hereafter become severed from the estate in the surface rights of the same lands, whether by means of the original patent or lease from the Crown, or by any act of the patentee or lessee, or the heirs, executors, administrators, successors or assigns of the patentee or lessee, the estates after being so severed shall thereafter be and remain for all purposes of taxation and assessment separate estates despite the circum…

21 (1) In any municipality where lands held and used as farm lands only and in blocks of not less than five acres by any one person are not benefited to as great an extent by the expenditure of money for and on account of public improvements, of the character hereinafter mentioned, in the municipality as other lands therein generally, the council shall annually before the 1st day of March pass a by-law declaring what part, if any, of such lands are exempt or partly exempt from taxation for the expenditures of the municipality incurred for waterworks, fire protection, garbage collection, sidewalks, pavements or sewers, or the lighting, oiling, tarring, treating for dust or watering of the streets, regard being had in determining the exemption to any advantage, direct or indirect, to the lands arising from the expenditures or any of them. R.S.O. 1990, c. A.31, s. 21 (1). Notice (2) The cle…

22 (1) Section 21 applies to a police village so that farm lands situate therein may be exempted or partly exempted from taxation in the same manner, to the same extent, and for the purposes mentioned in that section. R.S.O. 1990, c. A.31, s. 22 (1). Exemption by-law to be passed by trustees of police village (2) The trustees or board of trustees of a police village have power to and shall pass by-laws as provided for in section 21 and forthwith after passing the by-law shall furnish a certified copy thereof to the clerk of the local municipality or local municipalities in which the police village or any part thereof is situate, and all notices to be given under that section shall be given to the trustees or board of trustees of the police village instead of to the clerk of the municipality. R.S.O. 1990, c. A.31, s. 22 (2); 2002, c. 17, Sched. F, Table. Notice of by-law and of decisions …

23 (1) Any local municipality may enter into an agreement with the owner of a golf course for providing a fixed assessment for the land occupied as a golf course, but not including the part of the land actually occupied by any building or structure or the building or structure, to apply to taxation for general, school and special purposes, but not to apply to taxation for local improvements. R.S.O. 1990, c. A.31, s. 23 (1). Duties of municipal officials: (2) Where a golf course has a fixed assessment under an agreement under subsection (1), assessment (a) the golf course shall be assessed each year as if it did not have a fixed assessment; taxes (b) the treasurer shall calculate each year what the taxes would have been on the golf course if it did not have a fixed assessment; record (c) the treasurer shall keep a record of the difference between the taxes paid each year and the taxes tha…

24 (1) The property declared to be “land”, by clause (e) of the definition of “land” in section 1, that is owned by companies or persons supplying water, heat, light and power to municipalities and to inhabitants of municipalities or non-municipal territory, and companies and persons operating transportation systems and companies or persons distributing by pipe line natural gas, manufactured gas or liquefied petroleum gas or any mixture of any of them shall, whether situate or not situate upon a highway, street, road, lane or other public place, when and so long as in actual use, be assessed at its current value in accordance with section 19. R.S.O. 1990, c. A.31, s. 24 (1); 1997, c. 5, s. 15; 2006, c. 33, Sched. A, s. 15 (1). Application of section (2) This section does not apply to a pipe line as defined in section 25. R.S.O. 1990, c. A.31, s. 24 (2). Apportionment of assessment (3) If…

25 (1) In this section, “gas” means natural gas, manufactured gas or propane or any mixture of any of them; (“gaz”) “oil” means crude oil or liquid hydrocarbons or any product or by-product thereof; (“pétrole”) “pipe line” means a pipe line for the transportation or transmission of gas and a pipe line for the transportation or transmission of oil, and includes, (a) all valves, couplings, cathodic protection apparatus, protective coatings and casings, (b) all haulage, labour, engineering and overheads in respect of such pipe line, (c) any section, part or branch of any pipe line, (d) any easement or right of way used by a pipe line company, and (e) any franchise or franchise right, but does not include a pipe line or lines situate wholly within an oil refinery, oil storage depot, oil bulk plant or oil pipe line terminal; (“pipeline”) “pipe line company” means every person, firm, partnersh…

26 (1) If a structure, pipe, pole, wire or other property is erected or placed on, in, over or under or affixed to any highway forming the boundary line between two municipalities or between a municipality and non-municipal territory, the property shall be assessed in each municipality or in the municipality and the non-municipal territory, as the case may be, for one-half of the total amount assessable for the property. 2006, c. 33, Sched. A, s. 17. Same (2) Subsection (1) applies even if, (a) the property is located so close to the boundary that it is on one side of the boundary in some places and on the other side of it in other places; or (b) the highway deviates so that it is wholly or partly on one side of the boundary in some places and on the other side of it in other places. 2006, c. 33, Sched. A, s. 17. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 17 …

27 (1) In this section, “commission” means the council of a municipality or upper-tier municipality, or a commission or trustees or other body, operating a public utility for or on behalf of the municipality or upper-tier municipality and includes a municipal parking authority established under any general or special Act; (“commission”) “public utility” means a public utility as defined in the Municipal Affairs Act and includes parking facilities on land owned by a municipality or upper-tier municipality or by a municipal parking authority established under any general or special Act. (“service public”) R.S.O. 1990, c. A.31, s. 27 (1); 2002, c. 17, Sched. F, Table. Property deemed vested in commission (2) For the purposes of this section, land and buildings owned by and vested in a municipality or upper-tier municipality and used for the purposes of a public utility shall be deemed to be…

27.1 (1) In this section, “large commercial theatre” means, in respect of a taxation year, land or any portion of land that is used as a theatre, if, (a) the theatre contains 1,000 or more seats, (b) the theatre is used, other than by a charitable or non-profit organization, on a total of at least 183 days in the taxation year to present live performances with the intention of generating a profit, and (c) when the theatre is used, other than by a charitable or non-profit organization, to present live performances with the intention of generating a profit, no food or beverages may be consumed in the area in which people view the performances and any food or beverage service provided by the theatre is restricted to lobby areas. 1997, c. 29, s. 12. Large commercial theatres in Toronto (2) For each taxation year, the owner of a large commercial theatre that is located in the City of Toronto …

27.2 (1) Despite this or any other Act, the owner of a convention centre, as prescribed by the Minister, that is not liable to taxation under this or any other Act, shall make a payment in lieu of taxes to the municipality in which it is located, in each taxation year beginning in 2001 in such amount as may be prescribed by the Minister. 2000, c. 25, s. 7. When payable (2) Payments required under this section in respect of a taxation year shall be made at the same time as payments must be made for rateable properties in the commercial property class. 2000, c. 25, s. 7. Collection of payments (3) The provisions relating to the collection of taxes in the Municipal Act, 2001 or the City of Toronto Act, 2006, as the case may be, and in this Act apply with necessary modifications to the payments required under this section. 2006, c. 32, Sched. C, s. 2 (9). Regulations (4) The Minister may mak…

28 Repealed: 1997, c. 29, s. 13. Section Amendments with date in force (d/m/y) 1997, c. 29, s. 13 - 01/12/1997

29 If a bridge or tunnel extends into two municipalities or into a municipality and non-municipal territory, the bridge or tunnel shall be assessed as a whole and the assessment apportioned between the municipalities or the municipality and non-municipal territory, as the case may be, based on the relative value of the portion of the bridge or tunnel that is located in each of them. 2006, c. 33, Sched. A, s. 19. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 19 - 01/01/2009 Railway land

30 (1) Every year on or before March 1 or such other date as the Minister may prescribe, every railway company shall give the assessment corporation a statement with respect to any part of the roadway or other land of the company that is located in each municipality or in non-municipal territory and the statement must show, (a) the quantity of land occupied by the roadway, and a description sufficient to identify what land is so occupied; (b) the vacant land owned by the company and not in actual use by the company; (c) the quantity of land occupied by the railway and being a part of a highway, street, road or other public land, but not being a highway, street or road that is merely crossed by the railway; (d) the real property, other than that referred to in clause (a), (b) or (c), in actual use and occupation by the railway; and (e) such other information related to the operation or us…

30.1 Repealed: 1997, c. 29, s. 15. Section Amendments with date in force (d/m/y) 1997, c. 29, s. 15 - 01/12/1997

31 (1) If there is a change in any information described in subsection 14 (1), (1.1) or (1.2) in respect of a parcel of land and the change is not reflected in the last assessment roll as returned, the assessment corporation shall provide to every person described in subsection 14 (1) who is affected by the change a notice, in a form approved by the Minister, showing, (a) the person’s assessment and the current value of the parcel of land; (a.1) the classification of the parcel of land; (b) the person’s school support, if applicable; and (c) such other particulars as are directed by the Minister to be shown in the notice, and the assessment corporation shall enter in the roll opposite the name of the person the date on which the notice was provided or shall make one or more certificates to be attached to the roll or to any part of the roll certifying the date or dates on which the notice…

32 (1) Despite the provision of any notice provided for under this Act, the assessment corporation at any time before the time fixed for the return of the assessment roll may correct any defect, error, omission or misstatement in any assessment and alter the roll accordingly. 2008, c. 7, Sched. A, s. 6; 2008, c. 19, Sched. A, s. 5 (1); 2025, c. 10, Sched. 1, s. 8 (1). Same, factual error only (1.1) Despite the provision of any notice provided for under this Act, for 2009 and subsequent taxation years, the assessment corporation may, at any time during the taxation year, correct any error in the assessment or classification of a property that has resulted from incorrect factual information about the property, and not from a change in opinion as to current value, and the following rules apply: 1. If the land is located in a municipality, the clerk of the municipality shall alter the tax ro…

33 (1) The following rules apply if land liable to assessment has been in whole or in part omitted from the tax roll for the current year or for all or part of either or both of the last two preceding years, and no taxes have been levied for the assessment omitted: 1. The assessment corporation shall make any assessment necessary to correct the omission. 2. If the land is located in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall levy and collect the taxes that would have been payable if the assessment had not been omitted. 3. If the land is located in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall collect the taxes that would have been payable if the assessment had not been omitted. 2006, c. 33, Sched. A, s. 23 (1). (1.1) Repealed: 2020, c…

34 (1) If, after notices of assessment have been given under section 31 and before the last day of the taxation year for which taxes are levied on the assessment referred to in the notices, (a) an increase in value occurs which results from the erection, alteration, enlargement or improvement of any building, structure, machinery, equipment or fixture or any portion thereof that commences to be used for any purpose; (b) land or a portion of land ceases, (i) to be exempt from taxation, (ii) to be farm lands the current value of which is determined in accordance with subsection 19 (5), (iii) to be conservation land the current value of which is determined under subsection 19 (5.2), (iii.1) to be land in the managed forests property class the current value of which is determined under subsection 19 (5.2) or (5.2.1), (iv) to be land the current value of which is based on current use under re…

the assessor may make the further assessment that may be necessary to reflect the change, and upon receiving notice of the further assessment, the clerk of the municipality or, in the case of land in non-municipal territory, the Minister shall enter a supplementary assessment on the tax roll and the amount of taxes to be levied thereon shall be the amount of taxes that would have been levied for the portion of the taxation year left remaining after the change occurred if the assessment had been made in the usual way. R.S.O. 1990, c. A.31, s. 34; 1997, c. 5, s. 22 (1); 1997, c. 29, s. 18 (1); 1998, c. 3, s. 8 (1); 2002, c. 17, Sched. F, Table; 2005, c. 28, Sched. A, s. 4; 2006, c. 33, Sched. A, s. 24 (1). Supplementary classification (2) If, during the taxation year or the period after June 30 in the preceding taxation year, a change event, within the meaning of subsection (2.2), occurs t…

35 (1) The assessment corporation shall provide notice to the person against whom land is assessed if any of the following occur: 1. The assessment of the land is corrected under section 32. 2. The land is assessed or classified under section 33 or 34. 1997, c. 29, s. 19; 2025, c. 10, Sched. 1, s. 9 (1). Notice to tenants (2) A person who receives notice under subsection (1) shall, within 14 days after receiving the notice, give a copy of the notice to each tenant who, under the tenant’s lease, is required to pay or reimburse the landlord for all or part of the taxes on the land. 1997, c. 29, s. 19. (2.1) Repealed: 2008, c. 7, Sched. A, s. 7. Distribution (3) When the tax roll is altered pursuant to section 33 or 34 and taxes are levied thereon, (a) the amount thereof that, if the taxes had been levied in the usual way, would have been paid to any body for which the council is required b…

36 (1) Except as provided in section 32, 33 or 34, assessments of land under this Act shall be made annually at any time between January 1 and the second Tuesday following December 1. 2006, c. 33, Sched. A, s. 25. Return of the assessment roll (2) The assessment roll for a municipality and any area attached to the municipality under clause 56 (b) or subsection 58.1 (2) of the Education Act shall be returned to the clerk of the municipality, the assessment roll for a locality or a local roads area under the Local Roads Boards Act shall be returned to the secretary of the applicable board and the assessment roll for non-municipal territory shall be returned to the Minister, not later than the second Tuesday following December 1 in the year in which the assessment is made. 2006, c. 33, Sched. A, s. 25. Extension (3) If in any year it appears that the assessment roll for a municipality or fo…

36.1 (1) The assessment corporation shall, at the request of an upper-tier municipality, provide the municipality with the last returned assessment rolls for the municipalities that are part of the upper-tier municipality for municipal purposes. 1997, c. 5, s. 24; 1997, c. 43, Sched. G, s. 18 (27). (2) Repealed: 2002, c. 17, Sched. F, Table. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 24 - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (27) - 31/12/1997 2002, c. 17, Sched. F, Table - 01/01/2003

37 (1) The yearly assessment roll of a municipality last returned to the clerk, when corrected and revised by the Assessment Review Board and certified by the registrar, is for all purposes the last revised assessment roll of the municipality. R.S.O. 1990, c. A.31, s. 37 (1); 1997, c. 23, s. 1 (1). Last revised assessment roll where no appeals made (2) Where in a municipality no appeals are made to the Assessment Review Board and the time for appealing has elapsed, the assessment roll shall be presented by the clerk to the registrar and if he or she is satisfied that there have been no such appeals he or she shall certify the roll and the roll, as so certified, is for all purposes the last revised assessment roll of the municipality. R.S.O. 1990, c. A.31, s. 37 (2); 1997, c. 23, s. 1 (1). Last revised assessment roll, non-municipal territory (3) The yearly assessment roll for non-municip…

38 (1) This section applies if land is detached from one municipality or from non-municipal territory and annexed to another municipality and the annexation occurs after the return of the assessment roll for the annexing municipality (the “transitional assessment roll”). 2006, c. 33, Sched. A, s. 27 (1). By-law requirement (1.1) In the year in which taxation is to be levied by the annexing municipality on the transitional assessment roll, the council of the annexing municipality shall pass a by-law adopting the assessment of the annexed land, as it was last revised before the annexation, as the basis of the assessment of the annexed land for taxation in that year by the annexing municipality. 2006, c. 33, Sched. A, s. 27 (1). Notice of assessment and appeals (2) The clerk of the municipality, forthwith after the passing of the by-law under subsection (1.1), shall deliver or send by regis…

39 (1) The assessment corporation shall deliver the assessment roll for a municipality and any area attached to the municipality under clause 56 (b) or subsection 58.1 (2) of the Education Act to the clerk of the municipality, the assessment roll for a locality or a local roads area under the Local Roads Boards Act to the secretary of the applicable board and the assessment roll for non-municipal territory to the Minister, and shall do so on or before the date fixed for the return of the roll. 2006, c. 33, Sched. A, s. 28; 2008, c. 19, Sched. A, s. 6. Public inspection, municipality (2) Immediately upon receiving the assessment roll for the municipality, the clerk shall make it available for inspection by the public during office hours. 2006, c. 33, Sched. A, s. 28. Same, non-municipal territory (3) As soon as is practicable after receiving the assessment roll for non-municipal territory…

39.1 (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under this Act may request the assessment corporation to reconsider the following matters: 1. Any matter that could form the basis of an appeal under subsection 40 (1). 2. Any matter that could form the basis of an application under section 46. 2015, c. 38, Sched. 1, s. 3 (1). Deadline to request reconsideration (1.1) A request for reconsideration under subsection (1) must be made no later than March 31 of the taxation year in respect of which the request is made. 2015, c. 38, Sched. 1, s. 3 (1). Exception, general reassessment (1.2) Despite subsection (1.1), for any year that is the first taxation year to which a general reassessment applies, a request for reconsideration in respect of the taxation year must be made no later than 120 days after the issuance date on the no…

40 (1) Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may appeal in writing to the Assessment Review Board, (a) on the basis that, (i) the current value of the person’s land or another person’s land is incorrect, (ii) the person or another person was wrongly placed on or omitted from the assessment roll, (iii) the person or another person was wrongly placed on or omitted from the roll in respect of school support, (iv) the classification of the person’s land or another person’s land is incorrect, or (v) for land, portions of which are in different classes of real property, the determination of the share of the value of the land that is attributable to each class is incorrect; or (b) on such other basis as the Minister may prescribe. 2008, c. 7, Sched. A, s. 11. Appeal requirements, fee (2) A notice of appeal shall be…

40.1 If it appears that there are palpable errors in the assessment roll, (a) if no alteration of assessed values or classification of land is involved, the Board may correct the roll; and (b) if alteration of assessed values or classification of land is involved, the Board may extend the time for bringing appeals and direct the assessment corporation to be the appellant. 1997, c. 5, s. 27 (1); 2006, c. 33, Sched. A, s. 31; 2008, c. 7, Sched. A, s. 12. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 27 (1) - 01/12/1997 2006, c. 33, Sched. A, s. 31 - 20/12/2006 2008, c. 7, Sched. A, s. 12 - 14/05/2008

41 The last revised assessment roll shall, subject to subsections 37 (5) and (6), be valid and bind all parties concerned, despite any defect or error committed in or with regard to the roll, or any defect, error or misstatement in the notice required by section 31 or the omission to provide or transmit the notice, provided that the provisions of this section in so far as they relate to the omission to provide or transmit the notice do not apply to any person who has given the assessment corporation notice of an address for delivery for the purposes of subsection 2.1 (4). R.S.O. 1990, c. A.31, s. 41; 1997, c. 23, s. 1 (1); 2006, c. 33, Sched. A, s. 32; 2025, c. 10, Sched. 1, s. 12. Section Amendments with date in force (d/m/y) 1997, c. 23, s. 1 (1) - 28/11/1997 2006, c. 33, Sched. A, s. 32 - 20/12/2006 2007, c. 7, Sched. 1, s. 6 - 01/01/2007 2025, c. 10, Sched. 1, s. 12 - 01/01/2026

42 The following documents may be received in evidence by a court or tribunal, without proof of the signature of the person certifying the document and without production of the original of which the document purports to be a copy: 1. A document that is a copy of all or part of the assessment roll for a municipality, certified by the clerk of the municipality to be a true copy of it. 2. A document that is a copy of all or part of the assessment roll for non-municipal territory, certified by the Minister to be a true copy of it. 2006, c. 33, Sched. A, s. 33. Section Amendments with date in force (d/m/y) 1993, c. 27, Sched. - 31/12/1991 2006, c. 33, Sched. A, s. 33 - 01/01/2009

43 (1) The Assessment Review Board may, upon the application of any person, or on its own motion, and upon such security being given as it directs, state a case in writing for the opinion of the Divisional Court upon any question that, in the opinion of the Board, is a question of law. 1997, c. 5, s. 28. Same (2) The Divisional Court shall hear and determine the stated case. 1997, c. 5, s. 28. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 28 - 01/12/1997

43.1 (1) An appeal lies from the Assessment Review Board to the Divisional Court, with leave of the Divisional Court, on a question of law. 1997, c. 5, s. 28. Time for appeal (2) An application for leave to appeal under this section shall be made within 30 days of the mailing of the decision of the Assessment Review Board. 1999, c. 9, s. 15. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 28 - 01/12/1997; 1999, c. 9, s. 15 - 14/12/1999

44 (1) Upon an appeal on any ground against an assessment, the Assessment Review Board or court, as the case may be, may reopen the whole question of the assessment so that omissions from, or errors in the assessment roll may be corrected, and the amount for which the assessment should be made, and the person or persons who should be assessed therefor may be placed upon the roll, and if necessary the assessment roll, even if returned as finally revised, may be opened so as to make it correct in accordance with the findings made on appeal. R.S.O. 1990, c. A.31, s. 44 (1); 1997, c. 5, s. 29 (1); 2006, c. 33, Sched. A, s. 34. Reference to similar lands in vicinity (2) For taxation years before 2009, in determining the value at which any land shall be assessed, reference shall be had to the value at which similar lands in the vicinity are assessed. 2008, c. 7, Sched. A, s. 13. Same, 2009 and…

45 Upon an appeal with respect to an assessment, the Assessment Review Board may review the assessment and, for the purpose of the review, has all the powers and functions of the assessment corporation in making an assessment, determination or decision under this Act, and any assessment, determination or decision made on review by the Assessment Review Board shall be deemed to be an assessment, determination or decision of the assessment corporation and has the same force and effect. 2008, c. 7, Sched. A, s. 14. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 30 (1, 2) - 01/12/1997 2006, c. 33, Sched. A, s. 35 - 20/12/2006 2008, c. 7, Sched. A, s. 14 - 14/05/2008

46 (1) Subject to subsection (1.1), any of the following persons may apply to the Superior Court of Justice for the determination of any matter relating to an assessment: 1. Any person against whom the land is assessed. 2. The assessment corporation. 3. The municipality in which the land is located or, if the land is located in non-municipal territory, the Minister. 2006, c. 33, Sched. A, s. 36 (1). Exception (1.1) No application to court may be made for the determination of a matter that could be the subject of an appeal under subsection 40 (1) or for a determination that lands are conservation lands for the purposes of paragraph 25 of subsection 3 (1). 2006, c. 33, Sched. A, s. 36 (1); 2008, c. 7, Sched. A, s. 15. Service of notice (2) The persons to be served with notice of the application are the persons against whom the land is assessed, the assessment corporation and the clerk of t…

47 If, under this Act, the time for doing an act expires on a holiday, as defined in the Rules of Civil Procedure prescribed under the Courts of Justice Act, the act may be done on the next day that is not a holiday. 2000, c. 25, s. 12. Section Amendments with date in force (d/m/y) 2000, c. 25, s. 12 - 04/12/2000

48 (1) If the Superior Court of Justice declares any part of an assessment of land to be invalid or in error, the whole assessment is not thereby invalidated and the court may direct that the assessment roll be altered to reflect its decision. 2006, c. 33, Sched. A, s. 37. Same (2) If the land is located in a municipality, the clerk of the municipality shall alter the assessment roll for the municipality to reflect the court’s decision, if the decision is not appealed, and shall indicate on the roll that the alteration has been made. 2006, c. 33, Sched. A, s. 37. Same (3) If the land is located in non-municipal territory, the Minister shall alter the assessment roll for the territory to reflect the court’s decision, if the decision is not appealed. 2006, c. 33, Sched. A, s. 37. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 4 - 05/12/2001 2006, c. 33, Sched. A, s. 37 - 01/…

49 No matter that could have been raised by way of appeal to the Assessment Review Board or in a proceeding with respect to an assessment in a court within the times limited for bringing the appeal or proceeding under this Act shall be raised by way of defence in any proceeding brought by or on behalf of a municipality or, in the case of land in non-municipal territory, by the Minister. 2008, c. 7, Sched. A, s. 16. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. A, s. 38 - 01/01/2008 2008, c. 7, Sched. A, s. 16 - 14/05/2008

50 (1) The Minister may delegate to a public servant employed under Part III of the Public Service of Ontario Act, 2006 any of the Minister’s powers or duties under this Act relating to land in non-municipal territory, other than the power to make a regulation under this Act. 2006, c. 33, Sched. A, s. 39; 2006, c. 35, Sched. C, s. 135 (3). Same (2) The delegation must be made in writing and is subject to such limitations, conditions and requirements as are set out in it. 2006, c. 33, Sched. A, s. 39. Subdelegation (3) In a delegation, the Minister may authorize a person to whom a power or duty is delegated to delegate the power or duty to others, subject to such limitations, conditions and requirements as the person may impose. 2006, c. 33, Sched. A, s. 39. Presumption (4) A person who purports to exercise a delegated power or perform a delegated duty shall be presumed conclusively to ac…

51 Repealed: 1997, c. 5, s. 34. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 34 - 01/01/1997

52 Repealed: 1997, c. 5, s. 35. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 35 - 01/12/1997

53 (1) A person employed by the assessment corporation, a municipality or a school board is guilty of an offence and on conviction is liable to a fine of not more than $2,000, or to imprisonment for a term of not more than six months, or to both if, (a) in the course of the person’s duties, he or she acquires or has access to information collected under this Act or to information collected pursuant to an assessment appeal or a proceeding in court involving an assessment matter; (b) the information is, (i) proprietary information of a commercial nature prescribed by the Minister relating to an individual property, or (ii) actual income and expense information on an individual property; and (c) the person wilfully discloses the information or permits it to be disclosed to any person who is not entitled in the course of their duties to acquire or have access to the information. 2016, c. 37,…

54 In addition to the penalties and punishments provided for by this Act for a contravention of the provisions thereof, the person guilty of the contravention is liable to every person who is thereby injured for the damages sustained by the person by reason of the contravention. R.S.O. 1990, c. A.31, s. 54.

55 This Act does not affect the terms of any agreement made with a municipal corporation, or any by-law heretofore or hereafter passed by a municipal council under any other Act for fixing the assessment of any property, or for commuting or otherwise relating to municipal taxation, but whenever in any Act of the Legislature or by any proclamation of the Lieutenant Governor in Council or by any valid by-law of a municipality heretofore passed or by any valid agreement heretofore entered into the assessment of the real and personal property of any person in a municipality is fixed at a certain amount for a period of years, unexpired at the time of the coming into force of this Act, or the taxes payable annually by any person in respect of the real and personal property are fixed at a stated amount during any such period, or the real and personal property of any person or any part thereof i…

56 Where the municipal offices in a municipality are closed on Saturday and the time limited for any proceeding or for the doing of any things in the municipal offices under this Act expires or falls upon a Saturday, the time so limited shall extend to and the thing may be done on the day next following that is not a holiday. R.S.O. 1990, c. A.31, s. 56.

57 (1) Where in any general or special Act, except the Drainage Act, reference is made to a court of revision, the reference shall be deemed to be a reference to the Assessment Review Board established under this Act. R.S.O. 1990, c. A.31, s. 57 (1); 2002, c. 17, Sched. F, Table. Provisions authorizing courts of revision in other Acts repealed (2) Despite any general or special Act, any provision in any Act, except the Drainage Act, as to the constitution of a court of revision is repealed. R.S.O. 1990, c. A.31, s. 57 (2); 2002, c. 17, Sched. F, Table. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003

Transitional Matters

58 (1) Despite subsection 3 (1), land in non-municipal territory is not liable to assessment under this Act before 2007 and is not liable to taxation based on assessment under this Act before 2009. 2006, c. 33, Sched. A, s. 40. Same (2) Sections 31, 32, 33, 34, 35, 36, 39.1, 40 and 40.1 do not apply before 2008 in respect of land located in non-municipal territory. 2006, c. 33, Sched. A, s. 40. Regulations (3) The Minister may make regulations providing for transitional matters which, in the opinion of the Minister, are necessary or desirable to deal with problems or issues arising under this Act as a result of the repeal of the Provincial Land Tax Act and the enactment of the Provincial Land Tax Act, 2006. 2006, c. 33, Sched. A, s. 40. Conflicts (4) If there is a conflict between a regulation providing for a transitional matter under this section and a provision of this Act or another r…

59 Repealed: 1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997

60 Repealed: 1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997

61 Repealed: 1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997

62 Repealed: 1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997

63 Repealed: 1997, c. 5, s. 38. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 38 - 01/12/1997 Schedule Repealed: 1997, c. 5, s. 39. Section Amendments with date in force (d/m/y) 1997, c. 5, s. 39 - 01/12/1997 Form Repealed: 1997, c. 43, Sched. G, s. 18 (37). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. G, s. 18 (37) - 31/12/1998 ______________