E status ignored does not require updating

If the Lieutenant Governor in Council prescribes supportive housing property as a class of property under subsection (14), the Lieutenant Governor in Council may, by regulation, designate eligible supportive housing property as included in the supportive housing property class for a taxation year rather than defining the types or uses of land or improvements to be included in that property class.

is designated under subsection (14.01) of this section,the designation, regardless of when the regulation under subsection (14.01) comes into force, is effective for that portion of the taxation year on and after the date that the assessor made the entry on the supplementary roll.

If a regulation made under subsection (14.1) (d.1) requires an owner to supply information respecting accommodation units in a leasehold accommodation property, the owner may supply prescribed information in the form of an average number for all of the accommodation units in the leasehold accommodation property.For the purposes of a regulation made under subsection (14.1) (d.1), an average number supplied under subsection (14.4) is deemed to be information supplied by the owner in respect of each accommodation unit in the leasehold accommodation property, subject to the owner supplying information that is specifically in respect of an accommodation unit.Nothing in subsection (2), (4) or (5) authorizes the preparation of a supplementary roll, or the correction of a roll, for the purpose of changing or updating an assessment roll later than 12 months after that assessment roll is completed.The duties imposed on the assessor with respect to the annual assessment roll and the provisions of this Act relating to assessment rolls, so far as they are applicable, apply to supplementary assessment rolls.If eligible residential property is the subject of a notice referred to in subsection (8) and the eligible residential property is, during the lifetime of the owner and occupier, or by will or on an intestacy, transferred to the spouse of the owner and occupier, the notice continues to be a valid notice for the purposes of subsection (8), and the spouse to whom the property is transferred is deemed to have owned and occupied the eligible residential property as that spouse's principal place of residence for the period referred to in subsection (8) and may in subsequent years give the notice referred to in subsection (8) on that basis.

Despite any requirement of this section respecting actual value, the actual value of land and improvements must be determined by taking into consideration the terms and conditions of any heritage protection of the property if, on October 31 following the valuation date under section 18, land and improvements, or a portion of the land and improvements, is Despite this or any other Act, improvements designed, constructed or installed to provide emergency protection for persons or domestic animals in the event of a disaster or emergency within the meaning of the The Lieutenant Governor in Council must prescribe classes of property for the purpose of administering property taxes and must define the types or uses of land or improvements, or both, to be included in each property class.

the cost of industrial improvements less depreciation that is at a rate and applied in a manner prescribed by the Lieutenant Governor in Council, and the Lieutenant Governor in Council may prescribe different rates and different manners of application of depreciation for individual properties or classes or types of properties.

For the purposes of the definition of "cost of industrial improvement" in subsection (1), subject to the prior approval of the Lieutenant Governor in Council, the assessment authority by order may establish or adopt by reference manuals establishing rates, formulas, rules or principles for the calculation of the cost of replacing an existing industrial improvement described in that definition.

has been assessed for less than the amount for which it was liable to assessment,the assessor must assess the property or thing on a supplementary roll, or further supplementary roll, subject to the conditions of assessment governing the current assessment roll on which the property or thing should have been assessed.

has been assessed in a previous year for less than the amount for which it was liable to assessment,the assessor must assess the property or thing on a supplementary roll or further supplementary roll for that year, subject to the conditions of assessment governing the assessment roll on which the property or thing should have been assessed, but only if the failure to assess the property or thing, or the assessment for less than it was liable to be assessed, is attributable to Despite sections 10, 11 and 42, and in addition to supplementary assessments under subsections (2) and (3), the assessor may, at any time before December 31 of the year following completion of the assessment roll under section 3, correct errors and omissions in a completed assessment roll by means of entries in a supplementary assessment roll.

If several parcels of land are assessed in the name of the same owner at the same value, the assessment notice is sufficient if it clearly identifies the property assessed, setting it out as a block, parts of a block or as a series of lots, without giving in full the description of each parcel as it appears in the assessment roll.