LIC Legal Opinion

Regardless of the structure selected for undertaking the work, the participating municipality must ensure that it complies with the procedural requirements of the Regulation for the imposition of the special charge related to private LIC. [...] 1(3) If an amount is added to the tax roll in respect of a property under subsection (2.1) or (2.2), that amount, including interest, (a) may be collected in the same manner as taxes on the property; (b) may be recovered with costs as a debt due to the municipality from the assessed owner of the property at the time the fee or charge was added to the tax roll and from any subsequent owner of the p. [...] However, there is a much greater chance that the energy efficient retrofits of private property enabled by the amendment to the regulation will be realized in the context of the common elements or assets of the building, and the municipality would need to be mindful of the Condominium Act, 1998. [...] However, even if the municipality is to be held by the courts to be in such a relationship, it is likely to be indemnified by the home owner through the imposition of the special charge, which requires that the property owner repay such funds to the municipality on an ongoing basis, collected through the property tax system. [...] This clause provides that the agreement signed by the municipality and the owners of all the lots which would be specially charged must include an estimated cost and lifetime of the work, as well as the "manner in which a cost over-run or under run is to be dealt with, if the actual cost of work differs from the estimated cost of the work." Therefore, it would be wise for the municipality to inser.