Subdividing Land - Adjustments to Tax?

[Dale Adams]

A quick question on subdividing land: how does it affect the tax on that land after subdivision?

Example using fictional figures:

We buy a 10 acre lot, taxes are $1,000
We subdivide it into 10 x 1 acre lots
No properties are built at this stage, just land
Does the tax remain at $1,000???
Is the tax now divided by the 10 lots?
Or does the tax now likely go up as you have 10 x smaller lots rather than one bigger one?

All help welcome! I'm in Canada, but thinking the process should be the same as the US?