O. Reg. 75/03: TAX RATES UNDER SECTION 21.1 OF THE ACT FOR 1998 AND SUBSEQUENT YEARS, Filed March 13, 2003 under Provincial Land Tax Act, R.S.O. 1990, c. P.32
ontario regulation 75/03
made under the
Provincial land tax act
Made: March 6, 2003
Filed: March 13, 2003
Printed in The Ontario Gazette: March 29, 2003
Amending O. Reg. 439/98
(Tax Rates under Section 21.1 of the Act for 1998 and Subsequent Years)
1. (1) Subsection 2 (1) of Ontario Regulation 439/98 is amended by striking out “residential/farm property class” and substituting “residential property class”.
(2) Subsection 2 (2) of the Regulation is amended by striking out “farmlands property class” and substituting “farm property class”.
2. The Regulation is amended by adding the following section:
4. (1) Despite subsection 2 (1), the tax rates set out in Table 3 to this Regulation are prescribed for 2003 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.
(2) Despite subsection 2 (2), the tax rate equal to 0.25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 3 to this Regulation is prescribed for 2003 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act.
3. The Regulation is amended by adding the following Table:
TABLE 3
Tax rates for the residential property class and the multi-residential
property class for 2003
Territory |
Tax Rate — Expressed as a |
|
Residential Property Class |
Multi-Residential Property Class |
|
Nipissing, District of |
||
Timiskaming Board of Education |
0.00260882 |
|
Nipissing Combined School Boards |
0.00138578 |
|
Parry Sound, District of |
||
South River Township School Authority |
0.00304614 |
|
West Parry Sound Board of Education |
0.00026702 |
|
East Parry Sound Board of Education |
0.00274363 |
|
Manitoulin, District of |
||
Manitoulin Locality Education |
0.00157830 |
|
Sudbury, District of |
||
Sudbury Locality Education |
0.00382542 |
|
Espanola Locality Education |
0.00472676 |
|
Chapleau Locality Education |
0.00130426 |
0.00292322 |
Foleyet DSA Locality Education |
0.00062729 |
|
Gogama DSA Locality Education |
0.00020590 |
|
Asquith Garvey DSA Locality Education |
0.00163686 |
0.00101061 |
Timiskaming, District of |
||
Kirkland Lake Locality Education |
0.00272632 |
|
Timiskaming Locality Education |
0.00272660 |
0.00415500 |
Cochrane, District of |
||
Kap SRF and District Locality Education |
0.00239708 |
|
Cochrane-Iroquois Falls Locality Education |
0.00052485 |
|
James Bay Lowlands Locality Education |
0.00088113 |
|
Algoma, District of |
||
Sault Ste. Marie Locality Education |
0.00421895 |
0.02327568 |
Thunder Bay, District of |
||
Nipigon Red Rock Locality Education |
0.00050892 |
|
Lake Superior Locality Education |
0.00121485 |
0.00787361 |
Lakehead Locality Education |
0.00205460 |
|
Auden DSA Locality Education |
0.00019082 |
|
Armstrong DSA Locality Education |
|
0.00179170 |
Rainy River, District of |
||
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00231745 |
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginnng with “5903”) |
0.00166126 |
|
Atikokan Locality Education |
0.00090426 |
|
Kenora, District of |
||
Summer Beaver DSA Locality Education |
|
|
Kenora Locality Education |
0.00122213 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00147700 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00171996 |
|
Red Lake Locality Education |
0.00313839 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00192010 |
0.00276846 |
Janet Ecker
Minister of Finance
Dated on March 6, 2003.