28.2. For the purposes of the rating scale:
(a) waterfront land is land directly bordering a lake, a river, the St. Lawrence River or the Gulf of St. Lawrence, or land that is separated from the shore or bank solely by a strip of land not more than 30 m wide that is owned by the State and not having another private use;
(b) semi-waterfront land is non-waterfront land more than 50% of which is located within a strip of land 300 m from a lake, the St. Lawrence River or the Gulf of St. Lawrence, or 100 m from a river; and
(c) other land is non-waterfront land.