221.1 Grandparented Dust And Particulate Matter Eliminator Exemptions

221.1 (1) In this section

• “final determination under the Assessment Act” means a determination on the assessment roll for a taxation year, subject to any change that is finally determined under the Assessment Act by revised assessment roll, by supplementary assessment roll or on further appeal;
• “new exemption provision” means the aspect of section 339(1)(p) of the Local Government Act, as that provision read after its repeal and replacement by the Budget Measures Implementation Act, 2003, that referred to “dust and particulate matter eliminating equipment” and that is continued by section 220(1)(q) of this Act;
• “previous exemption provision” means the aspect of section 339(1)(p) of the Local Government Act, as that provision read before its repeal and replacement by the Budget Measures Implementation Act, 2003, that referred to “dust and particulate matter eliminators”.
• (2) Subject to subsection (3), a dust and particulate matter eliminator is exempt from taxation if the eliminator

• (a) was, on final determination under the Assessment Act, exempt for the 2003 taxation year under the previous exemption provision,
• (b) was not exempt for the 2004 taxation year under the new exemption provision because it was not dust and particulate matter eliminating equipment, and
• (c) continues to be a dust and particulate matter eliminator.

• (3) The exemption under subsection (2) does not apply to any increase in assessed value that is attributable to changes to or replacement of the dust and particulate matter eliminator.

2004-28-1, effective December 31, 2003 for the purpose of the 2004 and subsequent taxation years.