O. Reg. 225/09: TAX RATIOS

under Local Roads Boards Act, R.S.O. 1990, c. L.27

Versions

current	December 19, 2022 – (e-Laws currency date)
	July 5, 2017 – December 18, 2022
	June 24, 2016 – July 4, 2017
	May 4, 2011 – June 23, 2016
	June 10, 2009 – May 3, 2011
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Local Roads Boards Act
Loi sur les régies des routes locales

ONTARIO REGULATION 225/09

tax ratios

Historical version for the period June 24, 2016 to July 4, 2017.

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.

O. Reg. 225/09: TAX RATIOS

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