Under the provisions of Frontage Bylaws, the Town levies a tax upon land

which is capable of being connected with any water or sewer main, whether

actually connected to such main. Where the parcel has less than 15.00

meters of actual frontage, the minimum taxable frontage is deemed to

be 15.00 meters. The minimum taxable frontage for apartment style

condominiums is deemed to be 7.5 meters per dwelling unit. Where the

parcel has more than 45.72 meters of actual frontage, the maximum taxable

frontage is deemed to be 45.72 meters. Corner properties with taxable

frontage on both sides will be averaged.