DEEMED ATTACHMENT OF CERTAIN TERRITORY WITHOUT MUNICIPAL ORGANIZATION
AI-assisted research summary: Certain territory without municipal organization is treated as attached to a municipality for school and provincial land tax purposes if the stated historical conditions are met.
1. Territory without municipal organization that, on December 31, 1997, was attached to a municipality for school purposes and that, on January 1, 1998, was not so attached, and that is in the territorial jurisdiction of a school authority, is deemed to be attached to the municipality under section 56 of the Act, for the purposes of Division B of Part IX of the Act and for the purposes of section 21.1 of the Provincial Land Tax Act. O. Reg. 715/98, s. 1. 2. Territory without municipal organization that, on December 31, 1997, was attached to a municipality for school purposes and that, on January 1, 1998, was not so attached, and that is in the territorial jurisdiction of a district school board, is deemed to be attached to the municipality under clause 58.1 (2) (m) of the Act, for the purposes of Division B of Part IX of the Act and for the purposes of section 21.1 of the Provincial Land Tax Act. O. Reg. 715/98, s. 2. 3. Section 1 or 2, as the case may be, ceases to apply where the territory without municipal organization becomes or is included in a municipality. O. Reg. 715/98, s. 3. 4. (1) On December 31, 1998, section 2 ceases to apply in the following areas in the Territorial District of Parry Sound: 1. Lands in the geographic township of Spence that, on January 1, 1998, had assessment roll numbers beginning with the number 49-96-190. 2. Lands in the geographic township of Lount that, on January 1, 1998, had assessment roll numbers beginning with the number 49-95-060. O. Reg. 715/98, s. 4 (1). (2) If a tax collection procedure, including a procedure under the Municipal Tax Sales Act, has been commenced by The Corporation of the Township of Magnetawan in respect of lands described in paragraph 1 or 2 of subsection (1), and the procedure is not completed by January 1, 1999, The Near North District School Board may continue the procedure. O. Reg. 715/98, s. 4 (2). (3) If The Near North District School Board collects arrears of taxes levied for the purposes of a board or an old board before January 1, 1999 by The Corporation of the Township of Magnetawan in the areas described in paragraphs 1 and 2 of subsection (1), The Near North District School Board shall pay the amounts collected to The Corporation of the Township of Magnetawan. O. Reg. 715/98, s. 4 (3).