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Local Roads Boards Act
Loi sur les régies des routes locales

ONTARIO REGULATION 225/09

tax ratios

Consolidation Period: From June 24, 2016 to the e-Laws currency date.

Last amendment:  O. Reg. 243/16.

This Regulation is made in English only.

Definitions

1. In this Regulation,

“commercial property class” means the commercial property class prescribed under the Assessment Act;

“farm property class” means the farm property class prescribed under the Assessment Act;

“industrial property class” means the industrial property class prescribed under the Assessment Act;

“managed forests property class” means the managed forests property class prescribed under the Assessment Act;

“multi residential property class” means the multi residential property class prescribed under the Assessment Act;

“pipe line property class” means the pipe line property class prescribed under the Assessment Act.  O. Reg. 225/09, s. 1; O. Reg. 243/16, s. 1.

Tax ratios

2. (1) For the purposes of subsection 21 (8) of the Act, the tax ratios for a board of a local roads area set out in Table 1 are the following ratios for the following classes of property:

1. For the commercial property class, the tax ratio is the ratio in the column entitled “Ratio - Commercial Property Class” in the Table set out opposite the name of the local roads area.

2. Revoked:  O. Reg. 134/11, s. 1 (1).

3. For the industrial property class, the tax ratio is the ratio in the column entitled “Ratio - Industrial Property Class” in the Table set out opposite the name of the local roads area.

4. Revoked:  O. Reg. 134/11, s. 1 (1).

5. For the multi residential property class, the tax ratio is the ratio in the column entitled “Ratio - Multi Residential Property Class” in the Table set out opposite the name of the local roads area.

6. For the pipe line property class, the tax ratio is the ratio in the column entitled “Ratio - Pipe Line Property Class” in the Table set out opposite the name of the local roads area.  O. Reg. 225/09, s. 2; O. Reg. 134/11, s. 1 (1); O. Reg. 243/16, s. 2 (1-4).

(2) For the farm property class, the tax ratio is 0.25 for a board of a local roads area.  O. Reg. 134/11, s. 1 (2).

(3) For the managed forests property class, the tax ratio is 0.25 for a board of a local roads area.  O. Reg. 134/11, s. 1 (2); O. Reg. 243/16, s. 2 (5).

3. Omitted (provides for coming into force of provisions of this Regulation).  O. Reg. 225/09, s. 3.

Table 1
Tax Ratios

Item

Local Roads Area

Ratio - Commercial Property Class

Ratio - Industrial Property Class

Ratio - Multi Residential Property Class

Ratio - Pipe Line Property Class

1.

Aberdeen and McMahon Local Roads Area

1.817977

not applicable

not applicable

not applicable

2.

Anima-Nipissing Local Roads Area

1.000000

not applicable

not applicable

not applicable

3.

Armstrong Local Roads Area

0.781524

not applicable

not applicable

not applicable

4.

Aubrey East Local Roads Area

0.850000

not applicable

not applicable

not applicable

5.

Ballantyne and Laurier Local Roads Area

0.747749

7.756428

not applicable

not applicable

6.

Bear Passage Local Roads Area

0.684458

not applicable

not applicable

not applicable

7.

Bidwell Lake Local Roads Area

not applicable

not applicable

not applicable

8.318737

8.

Bigstone Bay Local Roads Area

1.099611

not applicable

not applicable

not applicable

9.

Biscotasing Local Roads Area

1.000000

1.000000

not applicable

not applicable

10.

Blindfold Lake Local Roads Area

1.405197

not applicable

not applicable

not applicable

11.

Bourkes Local Roads Area

1.000000

not applicable

not applicable

1.104426

12.

Britt Local Roads Area

0.802548

2.741926

not applicable

not applicable

13.

Britton Local Roads Area

0.918038

not applicable

not applicable

not applicable

14.

Burwash-Hendrie Local Roads Area

1.068115

2.079923

not applicable

not applicable

15.

Cane Local Roads Area

0.615529

not applicable

not applicable

not applicable

16.

Cartier Local Roads Area

0.994589

1.653071

not applicable

not applicable

17.

Casgrain Local Roads Area

0.762611

1.001066

not applicable

not applicable

18.

Chiniguchi Local Roads Area

not applicable

1.995274

not applicable

not applicable

19.

Clearwater Lake Local Roads Area

0.722650

not applicable

not applicable

not applicable

20.

Coppell-Kendall-Way Local Roads Area

0.987971

1.592507

not applicable

1.654184

21.

Crescent Point Local Roads Area

1.000000

not applicable

not applicable

not applicable

22.

Dawson Local Roads Area

1.139716

0.885536

not applicable

not applicable

23.

Dawson Road Goldie Local Roads Area

1.208762

1.109004

not applicable

4.738348

24.

Departure Lake Local Roads Area

not applicable

0.860150

not applicable

1.590939

25.

Devon Landing Local Roads Area

0.233548

0.340763

not applicable

not applicable

26.

Driftwood Local Roads Area

0.613816

not applicable

not applicable

0.953756

27.

Dunning Local Roads Area

0.653194

not applicable

not applicable

not applicable

28.

Eby-Grenfell Local Roads Area

0.953645

1.543479

not applicable

2.695643

29.

Ellsmere Local Roads Area

not applicable

not applicable

not applicable

4.250909

30.

Ena Lake Local Roads Area

1.059200

not applicable

not applicable

not applicable

31.

Esher-Como-Healey Local Roads Area

0.310053

not applicable

not applicable

not applicable

32.

Eton Local Roads Area

1.434470

0.850000

not applicable

4.105308

33.

Fenwick, Pennefather and Vankoughnet Local Roads Area

0.992076

0.216935

not applicable

not applicable

34.

Foleyet Local Roads Area

0.676066

not applicable

not applicable

not applicable

35.

Forbes Local Roads Area

0.996748

not applicable

not applicable

7.816864

36.

Foster-Truman Local Roads Area

0.781997

0.865365

not applicable

not applicable

37.

Fournier Local Roads Area

1.753295

0.841394

not applicable

2.252285

38.

Fourteen Mile Island Local Roads Area

1.350867

not applicable

not applicable

not applicable

39.

Fowler Local Roads Area

0.850000

not applicable

not applicable

not applicable

40.

Frederickhouse Local Roads Area

0.831384

0.595015

not applicable

1.967463

41.

Gaudette and Hodgins Local Roads Area

0.516919

4.424761

not applicable

not applicable

42.

Gogama Local Roads Area

0.690815

not applicable

not applicable

not applicable

43.

Gorham Local Roads Area

1.835463

1.269438

not applicable

7.575495

44.

Goulais-Mission Local Roads Area

0.426924

not applicable

not applicable

not applicable

45.

Hallebourg Local Roads Area

0.652613

3.752273

not applicable

1.730525

46.

Hanlan Local Roads Area

0.927851

not applicable

not applicable

2.185773

47.

Hardwick Local Roads Area

2.259899

not applicable

not applicable

not applicable

48.

Harris Lake Local Roads Area

1.123954

not applicable

not applicable

not applicable

49.

Havilland Local Roads Area

1.000000

not applicable

not applicable

not applicable

50.

Hawk Junction Local Roads Area

1.701731

not applicable

not applicable

not applicable

51.

Henwood Local Roads Area

1.225899

0.290403

not applicable

not applicable

52.

Hess Local Roads Area

3.006601

not applicable

not applicable

not applicable

53.

Horwood Local Roads Area

0.837220

not applicable

not applicable

not applicable

54.

Hunta Local Roads Area

1.036679

2.156495

not applicable

1.431837

55.

Indian-Sand Lake Local Roads Area

0.850000

0.979038

not applicable

not applicable

56.

Inglis Lake Local Roads Area

0.850000

not applicable

not applicable

not applicable

57.

Ingolf Local Roads Area

17.475339

not applicable

not applicable

not applicable

58.

Inwood Local Roads Area

1.981796

not applicable

not applicable

6.384536

59.

Kingsford Local Roads Area

1.152761

not applicable

not applicable

not applicable

60.

Kitigan Local Roads Area

0.798127

not applicable

not applicable

0.959203

61.

Kukagami Local Roads Area

3.196936

2.432424

not applicable

not applicable

62.

Laclu Local Roads Area

1.402333

3.311444

not applicable

3.675520

63.

Lang Lake Association Local Roads Area

6.487592

not applicable

not applicable

not applicable

64.

Laurier Local Roads Area

1.396470

0.509979

not applicable

4.220581

65.

Lost Channel Local Roads Area

1.185541

not applicable

not applicable

not applicable

66.

Lount Local Roads Area

0.881653

1.000000

not applicable

not applicable

67.

Lybster Local Roads Area

0.872593

not applicable

not applicable

not applicable

68.

Lyon Local Roads Area

2.614347

not applicable

not applicable

2.980506

69.

Mabella Local Roads Area

0.816930

not applicable

not applicable

not applicable

70.

Marks Local Roads Area

0.807224

not applicable

not applicable

not applicable

71.

Marquis Local Roads Area

0.940913

0.363773

not applicable

1.721735

72.

Marten Lake Local Roads Area

not applicable

not applicable

not applicable

3.242195

73.

McCallum Point Local Roads Area

0.960331

not applicable

not applicable

not applicable

74.

McConkey and Wilson Local Roads Area

1.100000

1.000000

not applicable

not applicable

75.

McConnell Lake Local Roads Area

not applicable

not applicable

not applicable

4.975504

76.

McIntosh Local Roads Area

1.062019

not applicable

not applicable

not applicable

77.

McKenzie Portage Local Roads Area

2.068680

3.013096

not applicable

not applicable

78.

Melgund Local Roads Area

1.287733

not applicable

not applicable

0.690263

79.

Memesagamesing Lake Local Roads Area

0.687034

not applicable

not applicable

not applicable

80.

Mills and Hardy Local Roads Area

1.264382

4.677481

not applicable

not applicable

81.

Minaki Local Roads Area

2.438858

6.982889

not applicable

not applicable

82.

Mine Centre Local Roads Area

1.041617

0.676412

not applicable

not applicable

83.

Miscampbell Local Roads Area

0.182623

not applicable

not applicable

not applicable

84.

Moose Factory Island Local Roads Area

1.000000

not applicable

not applicable

not applicable

85.

Mutrie Local Roads Area

0.531801

not applicable

not applicable

2.276204

86.

Norembega Local Roads Area

0.330545

not applicable

not applicable

not applicable

87.

Northern Lights Local Roads Area

0.751243

not applicable

not applicable

not applicable

88.

Obonga Lake Local Roads Area

0.393939

not applicable

not applicable

not applicable

89.

Onaping Lake Local Roads Area

0.225733

not applicable

not applicable

not applicable

90.

Otto Local Roads Area

0.691211

0.542479

not applicable

3.552158

91.

Pacaud Local Roads Area

0.323336

not applicable

not applicable

1.767049

92.

Patterson Local Roads Area

1.665650

not applicable

not applicable

not applicable

93.

Pearson Landing Local Roads Area

1.618871

not applicable

not applicable

not applicable

94.

Pellatt No. 2 Local Roads Area

2.599066

not applicable

not applicable

3.797342

95.

Perch Lake Local Roads Area

0.697087

not applicable

not applicable

not applicable

96.

Phelps Local Roads Area

1.109168

1.762352

not applicable

4.003506

97.

Polly Lake Local Roads Area

not applicable

not applicable

not applicable

5.197209

98.

Pratt Local Roads Area

0.450104

not applicable

not applicable

not applicable

99.

Pringle Local Roads Area

0.972253

0.639797

not applicable

not applicable

100.

Red Pine Ridge Local Roads Area

not applicable

not applicable

not applicable

11.943769

101.

Red Rock Local Roads Area

not applicable

1.100000

not applicable

not applicable

102.

Redditt Local Roads Area

1.093173

1.088913

not applicable

not applicable

103.

Robinson Local Roads Area

0.889894

0.991218

not applicable

not applicable

104.

Rock Lake Local Roads Area

1.827897

not applicable

not applicable

not applicable

105.

Rossport Local Roads Area

0.781728

not applicable

not applicable

not applicable

106.

Rowell Local Roads Area

1.863194

not applicable

not applicable

not applicable

107.

Rugby Local Roads Area

0.318758

not applicable

not applicable

not applicable

108.

Rush Bay – Woodchuck Bay Local Roads Area

1.270661

not applicable

not applicable

7.037456

109.

Savant Lake Local Roads Area

0.868939

not applicable

1.000000

not applicable

110.

Savard Local Roads Area

not applicable

not applicable

not applicable

1.470859

111.

Secord Local Roads Area

not applicable

1.000000

not applicable

not applicable

112.

Shebandowan Lake Local Roads Area

3.794366

not applicable

not applicable

not applicable

113.

Sibley Local Roads Area

1.140116

not applicable

not applicable

not applicable

114.

South Watten Local Roads Area

1.000000

1.717083

not applicable

not applicable

115.

Southworth Local Roads Area

1.543565

not applicable

1.000000

3.007094

116.

Spohn Local Roads Area

0.336149

not applicable

not applicable

not applicable

117.

Star Lake Local Roads Area

1.324487

not applicable

not applicable

not applicable

118.

Stirling Local Roads Area

1.000000

not applicable

not applicable

2.672050

119.

Storm Bay Local Roads Area

3.159867

not applicable

not applicable

not applicable

120.

Strange Local Roads Area

0.753747

not applicable

not applicable

not applicable

121.

Sultan Local Roads Area

0.536802

not applicable

not applicable

not applicable

122.

Sunny Slopes Local Roads Area

2.752019

not applicable

not applicable

not applicable

123.

Thorne Local Roads Area

0.850000

not applicable

not applicable

not applicable

124.

Tunis Local Roads Area

0.432258

0.496304

not applicable

1.345842

125.

Upsala Local Roads Area

0.050038

0.744052

not applicable

1.052505

126.

Van Horne Local Roads Area

1.014616

1.426718

not applicable

not applicable

127.

Vankoughnet and Aweres Local Roads Area

1.344481

4.166647

not applicable

not applicable

128.

Wabigoon and Redvers West Local Roads Area

0.635435

not applicable

not applicable

1.000000

129.

Wabigoon Southeast Local Roads Area

1.100000

not applicable

not applicable

not applicable

130.

Wabos Local Roads Area

0.609720

not applicable

not applicable

not applicable

131.

Wainwright Local Roads Area

0.679987

3.202842

1.000000

2.944597

132.

Wallbridge Local Roads Area

0.958019

not applicable

not applicable

not applicable

133.

War Eagle Local Roads Area

not applicable

not applicable

not applicable

7.048327

134.

Ware Local Roads Area

0.950099

1.142835

not applicable

7.222930

135.

Wharncliffe Local Roads Area

0.267063

1.000000

not applicable

not applicable

136.

White Pines Local Roads Area

1.000000

not applicable

not applicable

1.000000

137.

Willisville Local Roads Area

1.130782

1.728560

not applicable

not applicable

138.

Zealand No. 1 Local Roads Area

1.435939

1.000000

not applicable

2.384838

139.

Zealand No. 3 Local Roads Area

0.233742

1.000000

not applicable

not applicable

O. Reg. 243/16, s. 3.