LB SB = Liability Subdivision
The overall liability subdivision(s) of the property. There is only one tax status for arable land, non arable land and waste land on the sample detail profile, so the overall liability subdivision in this example is 01.

If there are differing tax statuses for a parcel of land, the first tax status (i.e. "T", Taxable) will be liability subdivision 1 and the second tax status (i.e. "P", Provincial Grant-in-Lieu) will be liability subdivision 2.

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