Lb Sb = Liability Subdivision
The overall liability subdivision(s) of the property. The liability subdivision is 1 as the arable land, non-arable land, and wasteland on the sample detail profile all have a “T” taxable tax status.

 

For example: If there were differing tax statuses for a parcel of land, the first one being taxable and the second one being provincial Grant-in-lieu, the first tax status (i.e. "T", Taxable) would be liability subdivision 1 and the second tax status (i.e. "P", Provincial Grant-in-Lieu) would be liability subdivision 2.

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