Important: This version of the e-Laws website will be upgraded to a new version in the coming weeks.
You can try the beta version of the new e-Laws at ontario.ca/laws-beta.
O. Reg. 225/09: TAX RATIOS
under Local Roads Boards Act, R.S.O. 1990, c. L.27
Skip to contentcurrent | 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 |
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.