Fair Municipal Finance Act, 1997 (No. 2) Eves, Hon. Ernie Minister of Finance — Bill 149 (36th Parliament, 1st Session)

Bill 149, 36-1

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Bill 149, Fair Municipal Finance Act, 1997 (No. 2)

Eves, Hon. Ernie Minister of Finance

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As Amended by Standing Committee

[36] Bill 149 As Amended by Standing Committee (PDF)

Bill 149 1997

An Act to continue the reforms begun by the Fair Municipal Finance Act, 1997 and to make other amendments respecting the financing of local government

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

PART I

ASSESSMENT ACT AMENDMENTS

(1) The definition of "classification" in

section 1 of the Assessment Act , as enacted by the Statutes of Ontario, 1997,

chapter 5,

section 1, is repealed and the following substituted:

"classification" means a determination as to the class or subclass of real property land is in and "classified" has a corresponding meaning. ("classification")

(2) The definition of "locality" in

section 1 of the Act is repealed and the following substituted:

"locality" means territory without municipal organization that is within the jurisdiction of a board as defined in

section 1 of the Education Act . ("localit")

(3) Section 1 of the Act, as amended by the Statutes of Ontario, 1997,

chapter 5,

section 1, is further amended by adding the following

definitions:

"subclass of real property" means a subclass of a class of real property prescribed by the Minister under

section 8; ("sous-catgorie de biens immeubles")

"theatre" does not include a cinema. ("thtre")

2. (2) Clause 2 (2) (d.2) of the Act, as enacted by the Statutes of Ontario, 1997,

chapter 5,

section 2, is amended by striking out "farmlands and managed forests property class" in the second and third lines and substituting "farmlands

property class or managed forests property class".

(3) Clause 2 (2) (d.3) of the Act, as enacted by the Statutes of Ontario, 1997,

chapter 5,

section 2, is amended by striking out "farmlands and managed forests property class" in the fourth and fifth lines and substituting "farmlands

property class or managed forests property class".

(4) Subsection 2 (2) of the Act, as amended by the Statutes of Ontario, 1994,

chapter 36,

section 1 and 1997,

chapter 5,

section 2, is further amended by adding the following clause:

(d.5) in relation to public hospitals that close,

(

i) continuing the tax exemption under

section 3 with respect to land that was used and occupied by the hospital;

(ii) continuing the application of

section 157 of the Municipal Act with respect to the hospital and prescribing a limit on the annual amount levied under that

section that is different from the limit under subsection (4) of that

section.

(1) Paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 11 and 12 of

section 3 of the Act are repealed and the following substituted: Crown lands

1. Land owned by Canada or any Province. Cemeteries, burial sites

2. A cemetery for which a consent has been issued under the Cemeteries Act (Revised) and a burial site as defined in that Act so long as the cemetery or burial site is actually being used for the interment of the dead. Churches,

etc

3. A place of worship and the land used in connection with it and a churchyard, cemetery or burying ground owned by a church or religious organization or leased to it by another church or religious organization. Public educational

institutions

4. Land owned, used and occupied solely by a university, college, community college or school as defined in the Education Act or land leased and occupied by any of them if the land would be exempt from taxation if it was occupied by

the owner . Philanthropic organizations, etc.

5. Land owned, used and occupied solely by a non-profit philanthropic, religious or educational seminary of learning or land leased and occupied by any of them if the land would be exempt from taxation if it was occupied by the owner .

This paragraph does not apply to land with an area of more than 50 acres. Public hospitals

6. Land used and occupied by a public hospital that receives provincial aid under the Public Hospitals Act but not any portion of the land occupied by a tenant of the hospital.

. . . . . Municipal property

9. Subject to

section 27, land owned by a municipality, including a regional and district municipality and the County of Oxford, a public commission or a local board as defined in the Municipal Affairs Act. The land is not exempt if

occupied by a tenant who would be taxable if the tenant owned the land, except land owned by a harbour commission and used for parking vehicles for which a fee is charged.

. . . . . House of refuge, etc.

11. Land owned, used and occupied by a non-profit philanthropic corporation for the purpose of a house of refuge, the reformation of offenders, the care of children or a similar purpose but excluding land used for the purpose of a day care

centre. Charitable institutions

12. Land owned, used and occupied by,

i. The Canadian Red Cross Society,

ii. The St. John Ambulance Association, or

iii. any charitable, non-profit philanthropic corporation organized for the relief of the poor if the corporation is supported in part by public funds. y

(2) Section 3 of the Act, as amended by the Statutes of Ontario, 1997,

chapter 5,

section 4, is further amended by adding the following paragraph:

b Small theatres

26. Land used as a theatre that contains fewer than 1,000 seats and that is used on a total of at least 183 days in the taxation year to present live performances of drama, comedy, music or dance, but not including land used as a dinner

theatre, nightclub, tavern, cocktail lounge, bar, striptease club or similar establishment. This paragraph does not apply to a building that was converted to a theatre unless the conversion involved modifications to the building.

(2.1) Section 3 of the Act, as amended by the Statutes of Ontario, 1997,

chapter 5,

section 4, is further amended by adding the following paragraph: Large non-profit theatres

27. Land used as a theatre that contains 1,000 seats or more and that is used to present, on a total of at least 183 days in the taxation year, live performances of drama, comedy, music or dance, including opera or ballet, that are not

presented with the intention of generating profit. This paragraph applies only if the theatre is owned and operated by a non-profit corporation without share capital. This paragraph does not apply to land used as a dinner theatre, nightclub,

tavern, cocktail lounge, bar, striptease club or similar establishment. y

(3) Section 3 of the Act, as amended by the Statutes of Ontario, 1997,

chapter 5,

section 4, is further amended by adding the following subsections: International bridges and tunnels

(2) The following apply with respect to a bridge or tunnel that crosses a river forming the boundary between Ontario and the United States:

1. Subject to

section 30, land used for the purposes of the bridge or tunnel is liable to taxation even if the land is owned by the Crown or would otherwise be exempt under a paragraph of subsection (1). However, the bridge or tunnel structure

is taxable only under

section 373.1 of the Municipal Act .

2. The bridge or tunnel structure shall not be considered in the assessment of the land used for the purposes of the bridge or tunnel.

3. Land used for the purposes of the bridge or tunnel is not liable to taxation for school purposes. Definition

(3) In subsection (2),

"land used for the purposes of the bridge or tunnel" includes land at the end of the bridge or tunnel used in connection with the bridge or tunnel, including duty-free stores. y Certain railway, power utility lands

(4) The following apply with respect to land described in subsection 368.3 (1) of the Municipal Act :

1. The land is liable to taxation but only as provided under

section 368.3 of the Municipal Act .

2. No assessed value is required for the land.

4. Paragraph 6 of subsection 7 (2) of the Act, as enacted by the Statutes of Ontario, 1997,

chapter 5,

section 5, is repealed and the following substituted:

6. The farmlands property class.

7. The managed forests property class.

5. The Act is amended by adding the following section: Subclasses for tax reductions

(1) For the purposes of providing tax reductions under the Municipal Act , the Minister shall prescribe the following subclasses of classes of real property:

1. Up to three subclasses for farm land awaiting development for each of the following classes of real property,

i. the residential/farm 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,

ii. the industrial property class.

3. A subclass for vacant units and excess land for each of the following classes of real property,

i. the commercial property class,

ii. the industrial property class. Same

(2) The Minister may also prescribe a subclass for eligible theatres for the commercial property class for the City of Toronto incorporated by the City of Toronto Act, 1997 . Discretion not affected

(3) Nothing in subsection (1) or (2) restricts the discretion of the Minister to define what is included in a subclass. Vacant units and excess land

(4) The subclasses for vacant units and excess land shall be prescribed so that they consist of those portions of properties that are vacant units or excess land as prescribed in the regulations under this section. Subsection 14 (5) applies,

with necessary modifications, to the classification of those portions. Application, etc. may be required

(5) A subclass may be prescribed so as to require, as a condition of land being in the subclass, that an application be made in respect of the land or that information in respect of the land be given to the assessment commissioner.

(1) Paragraphs 3 and 4 of subsection 14 (1) of the Act are repealed and the following substituted:

3. The amount assessable against each person who is liable to assessment opposite the person's name.

4. The name of every tenant who is a supporter of a school board.

(2) Subsection 14 (3) of the Act is repealed.

7. (1) Subsection 17 (1) of the Act is repealed and the following substituted: Land assessed against owner

(1) Subject to

section 18, land shall be assessed against the owner.

(2) Subsection 17 (2) of the Act is amended by striking out "or tenant thereof, as the case may require" in the third and fourth lines.

8. Subsection 18 (1) of the Act is repealed and the following substituted: Assessment of Crown lands

(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.

Section 19 of the Act, as amended by the Statutes of Ontario, 1997,

chapter 5,

section 12, is amended by adding the following subsections: Not necessary that use be permitted

(5.3) It is not necessary, for subsection (5) to apply to farm land used only for farm purposes, that the use be permitted under municipal zoning by-laws. Non-application of subsection (5)

(5.4) Subsection (5) does not apply in the circumstances prescribed by the Minister.

9.1 The Act is amended by adding the following section: Reduced assessment for farmland awaiting development

19.4

(1) The assessed value of property in the subclasses prescribed under paragraph 1 of subsection 8 (1) shall be reduced by the percentage prescribed by the Minister, if any. Phasing out by municipalities

(2) The council of a municipality may, by by-law, decrease the reduction under subsecti

Document details

Collection	Ontario — Bills
Citation	Bill 149, 36-1
Type	bill
Volume / chapter	p36 s1 bill 149 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	e2cb618fdaaa32750cb986a62ff22c898290395a

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