This regulation implements the Assessment Act. It contains provisions related to the classes of real property (Part II) and to subclasses of real property (Part III). It specifies what constitutes conservation land and the related tax exemption provisions (Part IV). It provides for the settlement of disputes related to the managed forests property class (Part VI) and of disputes relating to conservation land (Part VII). Part VIII is dedicated to the assessment of pipelines.
Implements: Assessment Act (R.S.O. 1990, c. A.31). (2017)