HomeMy WebLinkAboutBy-law 7296/13The Corporation of the City of Pickering
By -law No. 7296/13
Being a By -law to Establish the 2013 Final Property Taxes
and Due Date for the Commercial, Industrial and
Multi- Residential Tax Classes
Whereas it is necessary for the Council of The Corporation of the City of Pickering,
pursuant to the Municipal Act, 2001, S.0. 2001, c.25 as amended, to pass a By -law to
levy a separate tax rate on the assessment in each property class; and,
Whereas the property classes have been prescribed by the Minister of Finance under
the Assessment Act, R.S.O. 1990, ch.A.31, as amended and its Regulations; and,
Whereas it is necessary for the Council of The Corporation of the City of Pickering,
pursuant to the Municipal Act, 2001, S. 0. 2001, c.25, to levy on the whole rateable
property according to the last revised assessment roll for The Corporation of the City of
Pickering; and,
Whereas the Regional Municipality of Durham has passed By -law No. 09 -2013 to
establish tax ratios, and By -law No. 07 -2013 to adopt estimates of all sums required by
The Regional Municipality of Durham for the purposes of the Durham Region Transit
Commission, and By -law No. 06 -2013 to set and levy rates of taxation for Regional
Solid Waste Management, and By -law No. 08 -2013 to set and levy rates of taxation for
Regional General Purposes and set tax rates on Area Municipalities; and,
Whereas it is necessary for the Council of The Corporation of the City of Pickering
pursuant to the Municipal Act, to levy on the whole rateable property according to the
last revised assessment roll for The Corporation of the City of Pickering for the current
year; and,
Whereas an interim levy was made by the Council of The Corporation of the City of
Pickering (pursuant to By -law No. 7261/13) before the adoption of the estimates for the
current year; and,
Whereas sub section 342 (2) of the Municipal Act, 2001, S. 0. 2001, c.25 as amended,
permits the issuance of separate tax bills for separate classes of real property for year
2013.
Now therefore the Council of the Corporation of the City of Pickering hereby enacts as
follows:
For the year 2013, The Corporation of the City of Pickering (the "City ") shall levy
upon all Property Classes (Residential, Commercial, Industrial and Multi -
residential) as set out in By -law No. 7279/13 of Schedule A, the rates of taxation,
for the City of Pickering, the Region of Durham and for Education purposes on
the current value assessment.
By -law No. 7296/13 Page 2
2. Where applicable, taxes shall be adjusted in accordance with Bill 140, as
amended and its Regulations.
3. The levy provided for shall be reduced by.the amount of the interim levy for 2013.
4. The 2013 final tax calculations for the industrial, commercial and multi-residential
realty tax classes is based on a freeze date of May 28, 2013.
5. The 2013 taxes owed for the commercial, industrial and multi - residential
assessed properties shall be due in one instalment on September 16, 2013, or as
adjusted by the Treasurer.
6. Except in the case of taxes payable under Section 33 and 34 of the Assessment
Act, R.S.O. 1990, c.A31, as amended, the percentage charge as a penalty for
non- payment of taxes and monies payable as taxes shall be added to every tax
or assessment, rent or rate of any instalment or part thereof remaining unpaid on
the first day of default and on the first day of each calendar month thereafter in
which such default continues pursuant to subsections 345 (1), (2) and (3) of the
Municipal Act 2001, S.O. c.25 as amended. The Treasurer shall collect by
distress or otherwise under the provisions of the applicable statutes all such
taxes, assessments, rents, rates or instalments or parts thereof as shall not have
been paid on or before the several dates named as aforesaid, together with the
said percentage charges as they are incurred pursuant to sections 349, 350 and
351 of the Municipal Act 2001, S. 0. c.25 as amended.
7. If any section or portion of this By -law is found by a court of competent
jurisdiction to be invalid, it is the intent of Council for The Corporation of. the City
of Pickering that all remaining sections and portions of this By -law continue in full
force and effect.
8. Taxes shall be payable to the Treasurer, City of Pickering.
9. This By -law is to come into effect on the date of its final passing.
By -law passed this 8th day of July, 2013.
David Ry or
Debbie Shields, City Clerk