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Local Roads Boards Act
tax ratios
Consolidation Period: From December 19, 2022 to the e-Laws currency date.
Last amendment: 578/22.
Legislative History: 134/11, 243/16, 268/17, 578/22.
This is the English version of a bilingual regulation.
Interpretation
1. In this Regulation, a reference to a property class is a reference to that class as prescribed under section 7 of the Assessment Act. O. Reg. 268/17, s. 1.
Tax ratios before 2023
2. (0.1) This section applies with respect to the determination of the tax ratio for a property class in a local roads area for the purposes of section 21 of the Act for taxation years before 2023. O. Reg. 578/22, s. 1.
(1) The following tax ratios are prescribed for the purposes of paragraph 2 of subsection 21 (6) of the Act:
1. The tax ratio for a board for a property class set out in Table 1 is the ratio in the column for the property class set out opposite the name of its local roads area.
2. The tax ratio for the farm property class is 0.25.
3. The tax ratio for the managed forests property class is 0.25. O. Reg. 268/17, s. 1.
Tax ratios for 2023
3. (1) This section applies with respect to the determination of the tax ratio for a property class in a local roads area for the purposes of section 21 of the Act for the 2023 taxation year. O. Reg. 578/22, s. 2.
(2) In this section,
“revenue neutral ratio” means the ratio determined under section 5. O. Reg. 578/22, s. 2.
(3) The tax ratio for the farm property class is 0.25. O. Reg. 578/22, s. 2.
(4) The tax ratio for the managed forests property class is 0.25. O. Reg. 578/22, s. 2.
(5) In the case of a local roads area that is not set out in Table 1, the tax ratio for a property class other than the farm property class and the managed forests property class is 1. O. Reg. 578/22, s. 2.
(6) In the case of a local roads area set out in Table 1, if no tax ratio applied for the property class because the Table indicates that the ratio is not applicable, the tax ratio is 1. O. Reg. 578/22, s. 2.
(7) In the case of a local roads area set out in Table 1, for a property class other than the farm property class and the managed forests property class, the following rules apply:
1. If the ratio set out in Table 1 is 1, the tax ratio is 1.
2. If the ratio set out in Table 1 is less than 1 and the tax ratio for the 2022 taxation year for the property class is greater than the revenue neutral ratio for the property class for the 2023 taxation year, the tax ratio for the property class for the 2023 taxation year is equal to the tax ratio for the property class for the 2022 taxation year.
3. If the ratio set out in Table 1 is less than 1 and the tax ratio for the 2022 taxation year for the property class is less than or equal to the revenue neutral ratio for the property class for the 2023 taxation year, the tax ratio for the property class for the 2023 taxation year is equal to the revenue neutral ratio for the property class for the 2023 taxation year.
4. If the ratio set out in Table 1 is greater than 1 and the tax ratio for the 2022 taxation year for the property class is greater than or equal to the revenue neutral ratio for the property class for the 2023 taxation year, the tax ratio for the property class for the 2023 taxation year is equal to the revenue neutral ratio for the property class for the 2023 taxation year.
5. If the ratio set out in Table 1 is greater than 1 and the tax ratio for the 2022 taxation year for the property class is less than the revenue neutral ratio for the property class for the 2023 taxation year, the tax ratio for the property class for the 2023 taxation year is equal to the tax ratio for the property class for the 2022 taxation year. O. Reg. 578/22, s. 2.
(8) Despite subsection (7), the tax ratio for the 2023 taxation year for the Northern Light Lake Local Roads Area for the commercial property class is 1. O. Reg. 578/22, s. 2.
Tax ratios for taxation years after 2023
4. (1) This section applies with respect to the determination of the tax ratio for a property class in a local roads area for the purposes of section 21 of the Act for a taxation year after 2023. O. Reg. 578/22, s. 2.
(2) In this section,
“revenue neutral ratio” means the ratio determined under section 5. O. Reg. 578/22, s. 2.
(3) The tax ratio for the farm property class is 0.25. O. Reg. 578/22, s. 2.
(4) The tax ratio for the managed forests property class is 0.25. O. Reg. 578/22, s. 2.
(5) In the case of a property class, other than the farm property class and the managed forests property class, for which no ratio applied in the previous year, the tax ratio is 1. O. Reg. 578/22, s. 2.
(6) In the case of a property class other than the farm property class and the managed forests property class, the following rules apply:
1. For a property class for which the tax ratio for the previous taxation year is 1, the tax ratio is 1.
2. If the tax ratio for the property class for the previous taxation year is less than 1 and greater than the revenue neutral ratio for the property class for the taxation year, the tax ratio for the property class for the taxation year is equal to the tax ratio for the property class for the previous taxation year.
3. If the tax ratio for the property class for the previous taxation year is less than 1 and less than or equal to the revenue neutral ratio for the property class for the taxation year, the tax ratio for the property class for the taxation year is equal to the revenue neutral ratio for the property class for the taxation year.
4. If the tax ratio for the property class for the previous taxation year is greater than 1 and greater than or equal to the revenue neutral ratio for the property class for the taxation year, the tax ratio for the property class for the taxation year is equal to the revenue neutral ratio for the property class for the taxation year.
5. If the tax ratio for the property class for the previous taxation year is greater than 1 and less than the revenue neutral ratio for the property class for the taxation year, the tax ratio for the property class for the taxation year is equal to the tax ratio for the property class for the previous taxation year. O. Reg. 578/22, s. 2.
Revenue neutral ratio
5. (1) In this section,
“specified classes” means the farm property class, the managed forests property class, the residential property class and the multi-residential property class. O. Reg. 578/22, s. 2.
(2) For the purposes of determining the revenue neutral ratio for a property class in a local roads area under this section, the total assessment for the properties in a property class for the previous year includes all assessments made for the purposes of taxation for the previous year that are made after the return of the roll for the board for the previous year. O. Reg. 578/22, s. 2.
(3) The revenue neutral ratio for a property class in a local roads area, other than a property class in the specified classes, for a taxation year is determined as follows:
1. Multiply the tax ratio for the property class for the previous year by the amount of the total assessment of the properties in that property class for the year.
2. Multiply the tax ratio for the property class for the previous year by the amount of the total assessment of the properties in that property class for the previous year.
3. Determine the weighted reassessment change for the specified classes by dividing “A” by “B” where,
“A” is the sum of all amounts each of which is an amount determined under paragraph 1 for a property class included in the specified classes, and
“B” is the sum of all amounts each of which is an amount determined under paragraph 2 for a property class included in the specified classes.
4. Determine the weighted reassessment change for each property class in the local roads area, other than a class in the specified classes, by dividing “C” by “D” where,
“C” is the amount determined under paragraph 1 for the property class, and
“D” is the amount determined under paragraph 2 for the property class.
5. Determine the adjustment factor for each property class in the local roads area, other than the specified classes, by dividing “E” by “F” where,
“E” is the weighted reassessment change determined for the class under paragraph 4, and
“F” is the weighted reassessment change determined for the specified classes under paragraph 3.
6. Determine the revenue neutral ratio for a property class in the local roads area for the taxation year by dividing “G” by “H” where,
“G” is the tax ratio for the previous year for the property class, and
“H” is the adjustment factor for the property class determined under paragraph 5. O. Reg. 578/22, s. 2.
TABLE 1
TAX RATIOS FOR TAXATION YEARS BEFORE 2023
Item |
Local Roads Area |
Ratio - Commercial Property Class |
Ratio - Industrial Property Class |
Ratio - Landfill 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 |
not applicable |
2. |
Anima-Nipissing Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
not applicable |
3. |
Armstrong Local Roads Area |
0.781524 |
not applicable |
not applicable |
not applicable |
not applicable |
4. |
Aubrey East Local Roads Area |
0.850000 |
not applicable |
not applicable |
not applicable |
not applicable |
5. |
Awere Local Roads Area |
1.000000 |
1.000000 |
not applicable |
not applicable |
not applicable |
6. |
Ballantyne and Laurier Local Roads Area |
0.747749 |
7.756428 |
not applicable |
not applicable |
not applicable |
7. |
Bear Passage Local Roads Area |
0.684458 |
not applicable |
not applicable |
not applicable |
not applicable |
8. |
Beauchamp Local Roads Area |
not applicable |
not applicable |
1.000000 |
not applicable |
not applicable |
9. |
Bidwell Lake Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
8.318737 |
10. |
Bigstone Bay Local Roads Area |
1.099611 |
not applicable |
not applicable |
not applicable |
not applicable |
11. |
Biscotasing Local Roads Area |
1.000000 |
1.000000 |
not applicable |
not applicable |
not applicable |
12. |
Blindfold Lake Local Roads Area |
1.405197 |
not applicable |
not applicable |
not applicable |
not applicable |
13. |
Bourkes Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
1.104426 |
14. |
Britt Local Roads Area |
0.802548 |
2.741926 |
not applicable |
not applicable |
not applicable |
15. |
Britton Local Roads Area |
0.918038 |
not applicable |
not applicable |
not applicable |
not applicable |
16. |
Burwash-Hendrie Local Roads Area |
1.068115 |
2.079923 |
not applicable |
not applicable |
not applicable |
17. |
Cane Local Roads Area |
0.615529 |
not applicable |
not applicable |
not applicable |
not applicable |
18. |
Cartier Local Roads Area |
0.994589 |
1.653071 |
not applicable |
not applicable |
not applicable |
19. |
Casgrain Local Roads Area |
0.762611 |
1.001066 |
not applicable |
not applicable |
not applicable |
20. |
Chiniguchi Local Roads Area |
not applicable |
1.995274 |
not applicable |
not applicable |
not applicable |
21. |
Clearwater Lake Local Roads Area |
0.722650 |
not applicable |
not applicable |
not applicable |
not applicable |
22. |
Coppell-Kendall-Way Local Roads Area |
0.987971 |
1.592507 |
1.000000 |
not applicable |
1.654184 |
23. |
Crescent Point Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
not applicable |
24. |
Dawson Local Roads Area |
1.139716 |
0.885536 |
not applicable |
not applicable |
not applicable |
25. |
Dawson Road Goldie Local Roads Area |
1.208762 |
1.109004 |
not applicable |
not applicable |
4.738348 |
26. |
Departure Lake Local Roads Area |
not applicable |
0.860150 |
not applicable |
not applicable |
1.590939 |
27. |
Devon Landing Local Roads Area |
0.233548 |
0.340763 |
not applicable |
not applicable |
not applicable |
28. |
Driftwood Local Roads Area |
0.613816 |
not applicable |
not applicable |
not applicable |
0.953756 |
29. |
Dunning Local Roads Area |
0.653194 |
not applicable |
1.000000 |
not applicable |
not applicable |
30. |
Eby-Grenfell Local Roads Area |
0.953645 |
1.543479 |
not applicable |
not applicable |
2.695643 |
31. |
Ellsmere Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
4.250909 |
32. |
Ena Lake Local Roads Area |
1.059200 |
not applicable |
not applicable |
not applicable |
not applicable |
33. |
Esher-Como-Healey Local Roads Area |
0.310053 |
not applicable |
not applicable |
not applicable |
not applicable |
34. |
Eton Local Roads Area |
1.434470 |
0.850000 |
not applicable |
not applicable |
4.105308 |
35. |
Fenwick, Pennefather and Vankoughnet Local Roads Area |
0.992076 |
0.216935 |
not applicable |
not applicable |
not applicable |
36. |
Foleyet Local Roads Area |
0.676066 |
not applicable |
not applicable |
not applicable |
not applicable |
37. |
Forbes Local Roads Area |
0.996748 |
not applicable |
not applicable |
not applicable |
7.816864 |
38. |
Foster-Truman Local Roads Area |
0.781997 |
0.865365 |
not applicable |
not applicable |
not applicable |
39. |
Fournier Local Roads Area |
1.753295 |
0.841394 |
1.000000 |
not applicable |
2.252285 |
40. |
Fourteen Mile Island Local Roads Area |
1.350867 |
not applicable |
not applicable |
not applicable |
not applicable |
41. |
Fowler Local Roads Area |
0.850000 |
not applicable |
not applicable |
not applicable |
not applicable |
42. |
Frederickhouse Local Roads Area |
0.831384 |
0.595015 |
not applicable |
not applicable |
1.967463 |
43. |
Gaudette and Hodgins Local Roads Area |
0.516919 |
4.424761 |
not applicable |
not applicable |
not applicable |
44. |
Gogama Local Roads Area |
0.690815 |
not applicable |
not applicable |
not applicable |
not applicable |
45. |
Gorham Local Roads Area |
1.835463 |
1.269438 |
not applicable |
not applicable |
7.575495 |
46. |
Goulais-Mission Local Roads Area |
0.426924 |
not applicable |
not applicable |
not applicable |
not applicable |
47. |
Hallebourg Local Roads Area |
0.652613 |
3.752273 |
not applicable |
not applicable |
1.730525 |
48. |
Hanlan Local Roads Area |
0.927851 |
not applicable |
1.000000 |
not applicable |
2.185773 |
49. |
Hardwick Local Roads Area |
2.259899 |
not applicable |
not applicable |
not applicable |
not applicable |
50. |
Harris Lake Local Roads Area |
1.123954 |
not applicable |
not applicable |
not applicable |
not applicable |
51. |
Havilland Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
not applicable |
52. |
Hawk Junction Local Roads Area |
1.701731 |
1.000000 |
not applicable |
not applicable |
not applicable |
53. |
Henwood Local Roads Area |
1.225899 |
0.290403 |
not applicable |
not applicable |
not applicable |
54. |
Hess Local Roads Area |
3.006601 |
not applicable |
not applicable |
not applicable |
not applicable |
55. |
Horwood Local Roads Area |
0.837220 |
not applicable |
not applicable |
not applicable |
not applicable |
56. |
Hunta Local Roads Area |
1.036679 |
2.156495 |
1.000000 |
not applicable |
1.431837 |
57. |
Indian-Sand Lake Local Roads Area |
0.850000 |
0.979038 |
not applicable |
not applicable |
not applicable |
58. |
Inglis Lake Local Roads Area |
0.850000 |
not applicable |
not applicable |
not applicable |
not applicable |
59. |
Ingolf Local Roads Area |
17.475339 |
not applicable |
not applicable |
not applicable |
not applicable |
60. |
Ingram Local Roads Area |
1.000000 |
not applicable |
1.000000 |
not applicable |
not applicable |
61. |
Inwood Local Roads Area |
1.981796 |
not applicable |
not applicable |
not applicable |
6.384536 |
62. |
Kingsford Local Roads Area |
1.152761 |
not applicable |
not applicable |
not applicable |
not applicable |
63. |
Kitigan Local Roads Area |
0.798127 |
not applicable |
not applicable |
not applicable |
0.959203 |
64. |
Kukagami Local Roads Area |
3.196936 |
2.432424 |
not applicable |
not applicable |
not applicable |
65. |
Laclu Local Roads Area |
1.402333 |
3.311444 |
not applicable |
not applicable |
3.675520 |
66. |
Lang Lake Association Local Roads Area |
6.487592 |
not applicable |
not applicable |
not applicable |
not applicable |
67. |
Laurier Local Roads Area |
1.396470 |
0.509979 |
not applicable |
not applicable |
4.220581 |
68. |
Lost Channel Local Roads Area |
1.185541 |
not applicable |
not applicable |
not applicable |
not applicable |
69. |
Lount Local Roads Area |
0.881653 |
1.000000 |
not applicable |
not applicable |
not applicable |
70. |
Lybster Local Roads Area |
0.872593 |
not applicable |
not applicable |
not applicable |
not applicable |
71. |
Lyon Local Roads Area |
2.614347 |
not applicable |
not applicable |
not applicable |
2.980506 |
72. |
Mabella Local Roads Area |
0.816930 |
not applicable |
not applicable |
not applicable |
not applicable |
73. |
Marks Local Roads Area |
0.807224 |
not applicable |
not applicable |
not applicable |
not applicable |
74. |
Marquis Local Roads Area |
0.940913 |
0.363773 |
not applicable |
not applicable |
1.721735 |
75. |
Marten Lake Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
3.242195 |
76. |
McCallum Point Local Roads Area |
0.960331 |
not applicable |
not applicable |
not applicable |
not applicable |
77. |
McConkey and Wilson Local Roads Area |
1.100000 |
1.000000 |
not applicable |
not applicable |
not applicable |
78. |
McConnell Lake Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
4.975504 |
79. |
McIntosh Local Roads Area |
1.062019 |
not applicable |
not applicable |
not applicable |
not applicable |
80. |
McKenzie Portage Local Roads Area |
2.068680 |
3.013096 |
not applicable |
not applicable |
not applicable |
81. |
Melgund Local Roads Area |
1.287733 |
not applicable |
not applicable |
not applicable |
0.690263 |
82. |
Memesagamesing Lake Local Roads Area |
0.687034 |
not applicable |
not applicable |
not applicable |
not applicable |
83. |
Mills and Hardy Local Roads Area |
1.264382 |
4.677481 |
not applicable |
not applicable |
not applicable |
84. |
Minaki Local Roads Area |
2.438858 |
6.982889 |
1.000000 |
not applicable |
not applicable |
85. |
Mine Centre Local Roads Area |
1.041617 |
0.676412 |
not applicable |
not applicable |
not applicable |
86. |
Miscampbell Local Roads Area |
0.182623 |
not applicable |
not applicable |
not applicable |
not applicable |
87. |
Moose Factory Island Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
not applicable |
88. |
Mutrie Local Roads Area |
0.531801 |
not applicable |
not applicable |
not applicable |
2.276204 |
89. |
Norembega Local Roads Area |
0.330545 |
not applicable |
not applicable |
not applicable |
not applicable |
90. |
Northern Light Lake Local Roads Area |
0.751243 |
not applicable |
1.000000 |
not applicable |
not applicable |
91. |
Obonga Lake Local Roads Area |
0.393939 |
not applicable |
not applicable |
not applicable |
not applicable |
92. |
Onaping Lake Local Roads Area |
0.225733 |
not applicable |
not applicable |
not applicable |
not applicable |
93. |
Otto Local Roads Area |
0.691211 |
0.542479 |
not applicable |
not applicable |
3.552158 |
94. |
Pacaud Local Roads Area |
0.323336 |
not applicable |
not applicable |
not applicable |
1.767049 |
95. |
Patterson Local Roads Area |
1.665650 |
not applicable |
not applicable |
not applicable |
not applicable |
96. |
Pearson Landing Local Roads Area |
1.618871 |
not applicable |
not applicable |
not applicable |
not applicable |
97. |
Pellatt No. 2 Local Roads Area |
2.599066 |
not applicable |
not applicable |
not applicable |
3.797342 |
98. |
Perch Lake Local Roads Area |
0.697087 |
not applicable |
not applicable |
not applicable |
not applicable |
99. |
Phelps Local Roads Area |
1.109168 |
1.762352 |
not applicable |
not applicable |
4.003506 |
100. |
Polly Lake Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
5.197209 |
101. |
Pratt Local Roads Area |
0.450104 |
not applicable |
not applicable |
not applicable |
not applicable |
102. |
Pringle Local Roads Area |
0.972253 |
0.639797 |
not applicable |
not applicable |
not applicable |
103. |
Redditt Local Roads Area |
1.093173 |
1.088913 |
not applicable |
not applicable |
not applicable |
104. |
Red Pine Ridge Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
11.943769 |
105. |
Red Rock Local Roads Area |
not applicable |
1.100000 |
not applicable |
not applicable |
not applicable |
106. |
Robillard Local Roads Area |
not applicable |
not applicable |
1.000000 |
not applicable |
not applicable |
107. |
Robinson Local Roads Area |
0.889894 |
0.991218 |
not applicable |
not applicable |
not applicable |
108. |
Rock Lake Local Roads Area |
1.827897 |
not applicable |
not applicable |
not applicable |
not applicable |
109. |
Rossport Local Roads Area |
0.781728 |
not applicable |
not applicable |
not applicable |
not applicable |
110. |
Rowell Local Roads Area |
1.863194 |
not applicable |
not applicable |
not applicable |
not applicable |
111. |
Rugby Local Roads Area |
0.318758 |
not applicable |
not applicable |
not applicable |
not applicable |
112. |
Rush Bay – Woodchuck Bay Local Roads Area |
1.270661 |
not applicable |
not applicable |
not applicable |
7.037456 |
113. |
Savant Lake Local Roads Area |
0.868939 |
not applicable |
1.000000 |
1.000000 |
not applicable |
114. |
Savard Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
1.470859 |
115. |
Secord Local Roads Area |
not applicable |
1.000000 |
not applicable |
not applicable |
not applicable |
116. |
Shebandowan Lake Local Roads Area |
3.794366 |
not applicable |
not applicable |
not applicable |
not applicable |
117. |
Sibley Local Roads Area |
1.140116 |
not applicable |
not applicable |
not applicable |
not applicable |
118. |
South Watten Local Roads Area |
1.000000 |
1.717083 |
not applicable |
not applicable |
not applicable |
119. |
Southworth Local Roads Area |
1.543565 |
not applicable |
not applicable |
1.000000 |
3.007094 |
120. |
Spohn Local Roads Area |
0.336149 |
not applicable |
not applicable |
not applicable |
not applicable |
121. |
Star Lake Local Roads Area |
1.324487 |
not applicable |
not applicable |
not applicable |
not applicable |
122. |
Stirling Local Roads Area |
1.000000 |
1.000000 |
not applicable |
not applicable |
2.672050 |
123. |
Storm Bay Local Roads Area |
3.159867 |
not applicable |
not applicable |
not applicable |
not applicable |
124. |
Strange Local Roads Area |
0.753747 |
not applicable |
not applicable |
not applicable |
not applicable |
125. |
Sultan Local Roads Area |
0.536802 |
not applicable |
not applicable |
not applicable |
not applicable |
126. |
Sunny Slopes Local Roads Area |
2.752019 |
not applicable |
not applicable |
not applicable |
not applicable |
127. |
Thorne Local Roads Area |
0.850000 |
not applicable |
not applicable |
not applicable |
not applicable |
128. |
Tilley Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
not applicable |
129. |
Tunis Local Roads Area |
0.432258 |
0.496304 |
not applicable |
not applicable |
1.345842 |
130. |
Upsala Local Roads Area |
0.050038 |
0.744052 |
not applicable |
not applicable |
1.052505 |
131. |
Van Horne Local Roads Area |
1.014616 |
1.426718 |
1.000000 |
not applicable |
not applicable |
132. |
Vankoughnet and Aweres Local Roads Area |
1.344481 |
4.166647 |
not applicable |
not applicable |
not applicable |
133. |
Wabigoon and Redvers West Local Roads Area |
0.635435 |
not applicable |
not applicable |
not applicable |
1.000000 |
134. |
Wabigoon Southeast Local Roads Area |
1.100000 |
not applicable |
not applicable |
not applicable |
not applicable |
135. |
Wabos Local Roads Area |
0.609720 |
not applicable |
not applicable |
not applicable |
not applicable |
136. |
Wainwright Local Roads Area |
0.679987 |
3.202842 |
not applicable |
1.000000 |
2.944597 |
137. |
Wallbridge Local Roads Area |
0.958019 |
not applicable |
not applicable |
not applicable |
not applicable |
138. |
War Eagle Local Roads Area |
not applicable |
not applicable |
not applicable |
not applicable |
7.048327 |
139. |
Ware Local Roads Area |
0.950099 |
1.142835 |
not applicable |
not applicable |
7.222930 |
140. |
Wharncliffe Local Roads Area |
0.267063 |
1.000000 |
not applicable |
not applicable |
not applicable |
141. |
White Pines Local Roads Area |
1.000000 |
not applicable |
not applicable |
not applicable |
1.000000 |
142. |
Willisville Local Roads Area |
1.130782 |
1.728560 |
not applicable |
not applicable |
not applicable |
143. |
Zealand No. 1 Local Roads Area |
1.435939 |
1.000000 |
not applicable |
not applicable |
2.384838 |
144. |
Zealand No. 3 Local Roads Area |
0.233742 |
1.000000 |
not applicable |
not applicable |
not applicable |
O. Reg. 268/17, s. 2; O. Reg. 578/22, s. 3.