O. Reg. 225/09: TAX RATIOS"

O. Reg. 225/09: TAX RATIOS, Local Roads Boards Act, R.S.O. 1990, c. L.27

Local Roads Boards Act
Loi sur les régies des routes locales

ONTARIO REGULATION 225/09

tax ratios

Historical version for the period July 5, 2017 to December 18, 2022.

Last amendment: 268/17.

Legislative History: 134/11, 243/16, 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.