11.1(1)Where real property, in respect of which taxes and penalties are owing under this Act, has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes and penalties upon such parts of the real property in proportion to their relative assessed values as determined from the real property assessment list under the Assessment Act at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.01)Where real property registered under the farm land identification program has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes that would have been payable if the real property had not been registered upon such parts of the real property in proportion to their relative assessed values as determined from the real property assessment list under the Assessment Act at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.1)Where an apportionment is made under subsection (1) or (1.01), the Minister may apportion any of the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) upon the parts of the real property referred to in subsection (1) or (1.01) in proportion to their relative assessed values as determined from the real property assessment list under the Assessment Act at the date of the notice given by the Minister under subsection (1) or (1.01), and such apportionment shall be final and conclusive for all purposes.

11.1(2)Forthwith after an apportionment has been made under subsection (1), the Minister shall enter in the real property tax roll the amount of taxes and penalties apportioned to each part, and thereafter each part of the real property affected is liable only for the amount apportioned to that part.

11.1(2.1)Forthwith after an apportionment has been made under subsection (1.01), the Minister shall enter in the real property tax roll the amount of taxes apportioned to each part.

11.1(3)The taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien on the real property to which they are apportioned and such lien shall be deemed to be a lien constituted under subsection 11(1).

11.1(4)Notwithstanding subsection (3), where real property is located in a municipality, the taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien in favour of the Province on the real property to which they are apportioned and a lien in favour of the municipality on the real property to which they are apportioned and such liens shall be deemed to be liens constituted under subsections 11(1) and (1.1), respectively.

11.1(4.1)Subsection (4) applies with the necessary modifications to real property located in a rural community.

11.1(5)The amount of the debt that is apportioned under subsection (1.1) and which remains unpaid constitutes a lien on the real property to which it is apportioned, and such lien shall be deemed to be a lien constituted under subsection 11(1.01).

11.1(1)Where real property, in respect of which taxes and penalties are owing under this Act, has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes and penalties upon such parts of the real property in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.01)Where real property registered under the farm land identification program has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes that would have been payable if the real property had not been registered upon such parts of the real property in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.1)Where an apportionment is made under subsection (1) or (1.01), the Minister may apportion any of the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) upon the parts of the real property referred to in subsection (1) or (1.01) in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister under subsection (1) or (1.01), and such apportionment shall be final and conclusive for all purposes.

11.1(2)Forthwith after an apportionment has been made under subsection (1), the Minister shall enter in the assessment and tax roll the amount of taxes and penalties apportioned to each part, and thereafter each part of the real property affected is liable only for the amount apportioned to that part.

11.1(2.1)Forthwith after an apportionment has been made under subsection (1.01), the Minister shall enter in the assessment and tax roll the amount of taxes apportioned to each part.

11.1(3)The taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien on the real property to which they are apportioned and such lien shall be deemed to be a lien constituted under subsection 11(1).

11.1(4)Notwithstanding subsection (3), where real property is located in a municipality, the taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien in favour of the Province on the real property to which they are apportioned and a lien in favour of the municipality on the real property to which they are apportioned and such liens shall be deemed to be liens constituted under subsections 11(1) and (1.1), respectively.

11.1(4.1)Subsection (4) applies with the necessary modifications to real property located in a rural community.

11.1(5)The amount of the debt that is apportioned under subsection (1.1) and which remains unpaid constitutes a lien on the real property to which it is apportioned, and such lien shall be deemed to be a lien constituted under subsection 11(1.01).

11.1(1)Where real property, in respect of which taxes and penalties are owing under this Act, has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes and penalties upon such parts of the real property in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.01)Where real property registered under the farm land identification program has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes that would have been payable if the real property had not been registered upon such parts of the real property in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.1)Where an apportionment is made under subsection (1) or (1.01), the Minister may apportion any of the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) upon the parts of the real property referred to in subsection (1) or (1.01) in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister under subsection (1) or (1.01), and such apportionment shall be final and conclusive for all purposes.

11.1(2)Forthwith after an apportionment has been made under subsection (1), the Minister shall enter in the assessment and tax roll the amount of taxes and penalties apportioned to each part, and thereafter each part of the real property affected is liable only for the amount apportioned to that part.

11.1(2.1)Forthwith after an apportionment has been made under subsection (1.01), the Minister shall enter in the assessment and tax roll the amount of taxes apportioned to each part.

11.1(3)The taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien on the real property to which they are apportioned and such lien shall be deemed to be a lien constituted under subsection 11(1).

11.1(4)Notwithstanding subsection (3), where real property is located in a municipality, the taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien in favour of the Province on the real property to which they are apportioned and a lien in favour of the municipality on the real property to which they are apportioned and such liens shall be deemed to be liens constituted under subsections 11(1) and (1.1), respectively.

11.1(5)The amount of the debt that is apportioned under subsection (1.1) and which remains unpaid constitutes a lien on the real property to which it is apportioned, and such lien shall be deemed to be a lien constituted under subsection 11(1.01).

11.1(1)Where real property, in respect of which taxes and penalties are owing under this Act, has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes and penalties upon such parts of the real property in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.

11.1(1.1)Where an apportionment is made under subsection (1), the Minister may apportion any of the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) upon the parts of the real property referred to in subsection (1) in proportion to their relative assessed values as determined from the assessment and tax roll at the date of the notice given by the Minister under subsection (1), and such apportionment shall be final and conclusive for all purposes.

11.1(2)Forthwith after an apportionment has been made under subsection (1), the Minister shall enter in the assessment and tax roll the amount of taxes and penalties apportioned to each part, and thereafter each part of the real property affected is liable only for the amount apportioned to that part.

11.1(3)The taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien on the real property to which they are apportioned and such lien shall be deemed to be a lien constituted under subsection 11(1).

11.1(4)Notwithstanding subsection (3), where real property is located in a municipality, the taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien in favour of the Province on the real property to which they are apportioned and a lien in favour of the municipality on the real property to which they are apportioned and such liens shall be deemed to be liens constituted under subsections 11(1) and (1.1), respectively.

11.1(5)The amount of the debt that is apportioned under subsection (1.1) and which remains unpaid constitutes a lien on the real property to which it is apportioned, and such lien shall be deemed to be a lien constituted under subsection 11(1.01).