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Local Roads Boards Act
Loi sur les régies des routes locales

ONTARIO REGULATION 225/09

tax ratios

Consolidation Period:  From July 5, 2017 to the e-Laws currency date.

Last amendment: O. Reg. 268/17.

This Regulation is made in English only.

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

2. 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.

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

TABLE 1
TAX RATIOS for certain property classes

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 Lights 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.