jswizzle3737/ontario_laws_and_regs huggingface dataset:
2. (1) The apportionable sum required by a divisional board for elementary school purposes for 1991 shall be apportioned among the municipalities and localities in the school division in the ratio, correct to five places of decimals, of the equalized assessment for such municipalities or localities for elementary school purposes to the total equalized assessment of the municipalities and localities for elementary school purposes in the school division. O. Reg. 87/91, s. 2 (1). (2) The amount apportioned to a municipality or locality by a divisional board for elementary school purposes for 1991 shall be the sum of the following amounts adjusted where required under section 237 or subsection 247 (2) or (3) of the Act: 1. The amount apportioned under subsection (1) to the municipality or locality. 2. Expenditures applicable to the locality that are incurred for 1991 by the divisional board in performing the duties of a municipal council and that are charged to elementary school purposes. 3. The payment in lieu of taxes for 1991 in respect of the municipality for elementary school purposes. 4. The amount of the tax levied under subsections 159 (12) and (13) of the Municipal Act allocated or paid by the municipality to the divisional board for 1991 for elementary school purposes. O. Reg. 87/91, s. 2 (2).
3. (1) The apportionable sum required by a divisional board for secondary school purposes for 1991 shall be apportioned among the municipalities and localities in the school division in the ratio, correct to five places of decimals, of the equalized assessment for such municipalities or localities for secondary school purposes to the total equalized assessment of the municipalities and localities for secondary school purposes in the school division. O. Reg. 87/91, s. 3 (1). (2) The amount apportioned to a municipality or locality by a divisional board for secondary school purposes for 1991 shall be the sum of the following amounts adjusted where required under section 237 or subsection 247 (2) or (3) of the Act: 1. The amount apportioned under subsection (1) to the municipality or locality. 2. Expenditures applicable to the locality that are incurred for 1991 by the divisional board in performing the duties of a municipal council and that are charged to secondary school purposes. 3. The payment in lieu of taxes for 1991 in respect of the municipality for secondary school purposes. 4. The amount of the tax levied under subsections 159 (12) and (13) of the Municipal Act allocated or paid by the municipality to the divisional board for 1991 for secondary school purposes. O. Reg. 87/91, s. 3 (2).
4. (1) If the adjustments required under section 247 of the Act are in respect of a part or parts of a municipality or locality, the divisional board shall provide with its requisition sufficient information in respect of the adjustments to enable the amount required for elementary or secondary school purposes, as the case may be, in respect of the part or parts of the municipality or locality to be determined. O. Reg. 87/91, s. 4 (1). (2) If for the purpose of a levy in 1991 a municipality is required under any Act to apportion the amount to be raised for municipal purposes among two or more defined areas within the municipality, the amounts requisitioned on the municipality in 1991 by a divisional board for elementary or secondary school purposes, as the case may be, exclusive of payments in lieu of taxes, taxes levied under subsections 159 (12) and (13) of the Municipal Act allocated or paid by the municipality to the divisional board, and adjustments required under section 247 of the Education Act shall, for the purpose of the levy in 1991, be apportioned by the municipality among such defined areas in the ratio correct to five places of decimals of the equalized assessments for the defined areas for elementary or secondary school purposes, as the case may be, to the total equalized assessment of the municipality. O. Reg. 87/91, s. 4 (2). (3) For the purposes of subsection (2), the equalized assessment for the defined area shall be deemed to be the sum of, (a) the residential and farm assessment within the defined area upon which taxes are levied; and (b) the quotient obtained by dividing by .85, the commercial assessment upon which taxes are levied, included in the last revised assessment roll for such defined area used for taxation purposes in 1991, equalized by using the 1979 assessment equalization factors set out in Schedule B to Ontario Regulation 108/79. O. Reg. 87/91, s. 4 (3). (4) Subsection (2) does not apply to a municipality if there has been an assessment update of all real property in the municipality. O. Reg. 87/91, s. 4 (4).
5. (1) Subject to subsection (2), this Regulation applies with necessary modifications to separate school boards referred to in sections 241 and 242 of the Act. O. Reg. 87/91, s. 5 (1). (2) Paragraph 3 of subsection 2 (2) and paragraph 3 of subsection 3(2) do not apply to an apportionment by a divisional board or by a separate school board to a municipality situated in The District Municipality of Muskoka, The Regional Municipality of Haldimand-Norfolk, The Regional Municipality of Sudbury, The Regional Municipality of Waterloo, or in an area where an assessment update has been carried out under subsection 371 (2) of the Municipal Act. O. Reg. 87/91, s. 5 (2).