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O. Reg. 439/98: TAX RATES UNDER SECTION 21.1 OF THE ACT, Provincial Land Tax Act, R.S.O. 1990, c. P.32

 

Provincial Land Tax Act
Loi sur l’impôt foncier provincial

ontario REGULATION 439/98

Tax Rates Under Section 21.1 of the Act

Note: On June 10, 2009, this Regulation was deemed to have been revoked on January 1, 2009.  See:  O. Reg. 228/09, ss. 1, 2.

Last amendment:  O. Reg. 228/09.

This Regulation is made in English only.

1. This Regulation prescribes the tax rates for the purposes of subsection 21.1 (3) of the Act.  O. Reg. 439/98, s. 1; O. Reg. 347/99, s. 1; O. Reg. 362/00, s. 1; O. Reg. 175/07, s. 2.

2.-5. Revoked:  O. Reg. 175/07, s. 3.

6. (1) The tax rates set out in Table 5 to this Regulation are prescribed for 2006, 2007 and 2008 for the territories set out in that Table for the residential property class and the multi-residential property class, as prescribed under the Assessment Act.  O. Reg. 97/06, s. 1; O. Reg. 175/07, s. 4 (1); O. Reg. 104/08, s. 1 (1).

(2) The tax rate equal to 25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 5 to this Regulation is prescribed for 2006, 2007 and 2008 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act.  O. Reg. 97/06, s. 1; O. Reg. 175/07, s. 4 (2); O. Reg. 104/08, s. 1 (2).

Tables 1-4 Revoked:  O. Reg. 175/07, s. 5.

TABLE 5
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS FOR 2006, 2007 AND 2008

Territory

Tax Rate — Expressed as a Fraction of Assessed Value

 

Residential Property Class

Multi-Residential Property Class

Nipissing, District of

 

 

Timiskaming Board of Education

0.00192248

 

Nipissing Combined School Boards

0.00122661

 

Parry Sound, District of

 

 

South River Township School Authority

0.00204230

 

West Parry Sound Board of Education

0.00019026

 

East Parry Sound Board of Education

0.00185855

 

Manitoulin, District of

 

 

Manitoulin Locality Education

0.00155616

 

Sudbury, District of

 

 

Sudbury Locality Education

0.00342413

 

Espanola Locality Education

0.00445696

 

Chapleau Locality Education

0.00155047

0.00463170

Foleyet DSA Locality Education

0.00085164

 

Gogama DSA Locality Education

0.00021070

 

Asquith Garvey DSA Locality Education

0.00152681

0.00220314

Timiskaming, District of

 

 

Kirkland Lake Locality Education

0.00264450

 

Timiskaming Locality Education

0.00268976

 

Cochrane, District of

 

 

Kap SRF and District Locality Education

0.00249575

 

Cochrane-Iroquois Falls Locality Education

0.00055833

 

James Bay Lowlands Locality Education

0.00092150

 

Algoma, District of

 

 

Sault Ste. Marie Locality Education

0.00400961

0.02985543

Thunder Bay, District of

 

 

Nipigon Red Rock Locality Education

0.00045881

 

Lake Superior Locality Education

0.00102858

0.00862319

Lakehead Locality Education

0.00187073

 

Auden DSA Locality Education

0.00020554

 

Rainy River, District of

 

 

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)

0.00168322

0.00167371

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)

0.00128105

 

Atikokan Locality Education

0.00077495

 

Kenora, District of

 

 

Kenora Locality Education

0.00098995

 

Dryden Locality Education (assessment roll numbers beginning with “6060”)

0.00134033

0.00209719

Dryden Locality Education (assessment roll numbers beginning with “6093”)

0.00168188

 

Red Lake Locality Education

0.00256427

 

Dryden Locality Education (assessment roll numbers beginning with “6096”)

0.00172950

0.00275266

O. Reg. 97/06, s. 2; O. Reg. 175/07, s. 6; O. Reg. 104/08, s. 2.