HomeMy WebLinkAboutBy-law 7465/16 The Corporation of the City of Pickering
By-law No. 7465/16
Being a by-law for the collection of taxes and to establish the
instalment due dates for the Interim Levy 2016.
Whereas Section 317, of the Municipal Act, 2001, S.O.2001, c.25, as amended,
provides that the council of a local municipality may, before the adoption of the
estimates for the year, pass a By-law levying amounts on the assessment of property, in
the local municipality ratable for local municipality purposes; and
Whereas, the Council of the Corporation of the City of Pickering deems it appropriate to
provide for such an interim levy on the assessment of property in this municipality.
Now therefore, the Council of the Corporation of the City of Pickering hereby enacts as
follows:
1. The amounts levied shall be as follows:
a. For the residential, pipeline, farmland and managed forest property classes
there shall be imposed and collected an interim levy of:
If no percentage is prescribed, 50% of the total annualized taxes for
municipal and school purposes levied in the year 2015.
b. For the multi-residential, commercial and industrial property classes there
shall be imposed and collected an interim levy of:
If no percentage is prescribed, 50% of the total annualized taxes for
municipal and school purposes levied in the year 2015.
c. For the payment-in-lieu property classes, there shall.be imposed and
collected an interim levy of:
If no percentage is prescribed, 50% of the total annualized taxes for
municipal and where applicable for school purposes, in the year
2015.
2. For the purposes of calculating the total amount of taxes for the year 2016 under
paragraph one, the Treasurer has the authority to prescribe the percentage for the
calculation of the interim taxes, and if any taxes for municipal and school purposes
were levied on a property for only part of 2015 because assessment was added to
the collector's roll during 2015, an amount shall be added equal to the additional
taxes that would have been levied on the property if taxes for municipal and school
purposes had been levied for the entire year.
3. The provisions of this By-law apply in the event that assessment is added for the
year 2015 to the collector's roll after the date this By-law is passed and an interim
levy shall be imposed and collected.
By-law No. 7465/16 Page 2
4. Taxes shall be payable to the Treasurer, City of Pickering.
5. When not in default, the payment of taxes, or any instalment thereof, may also be
made at any financial institution permitted by Subsection 346 (2) of the Municipal
Act, 2001, S.O. 2001 c. 25, as amended.
6. The Treasurer may mail, or cause to be mailed, all notices of taxes required in
accordance with the provisions of the Municipal Act, 2001, S.O. c. 25, as amended,
to the address of the residence or place of business or to the premises in respect of
which the taxes are payable unless the taxpayer directs the Treasurer in writing to
send the bill to another address, in which case it shall be sent to that address.
Notices will not be mailed to tenants. It is the responsibility of the person taxed to
notify and collect taxes from tenants or other persons.
7. The Treasurer is hereby authorized to accept part payment from time to time on
account of any taxes due, in accordance with the provisions of subsection 347 (1)
and (2) of the Municipal Act 2001, S.O. c.25 as amended, and to give a receipt for
such part payment under Section 346 (1) of the Municipal Act 2001, S.O. c.25, as
amended.
8. The Treasurer is hereby authorized to prepare and give one separate tax notice for
the collection of 2016 taxes, one notice being an INTERIM notice, with two
instalments under the provisions of Section 342 of the Municipal Act 2001, S.O.
2001, c.25 as amended, as follows:
Interim Tax Notice
- Due date of the first instalment February 25, 2016
- Due date of the second instalment April 25, 2016; or either date
adjusted by the Division Head, Finance & Treasurer.
9. Section 8 of this by-law in respect to the due dates does not apply to those
taxpayers who participate in the City's monthly Pre-authorized Tax Payment plan
(PTP). Monthly PTP interim due dates are the 1St 8th, and 16th day of each month.
10. Except in the case of taxes payable in respect of assessments made under Sections
33 and 34 of the Assessment Act, R.S.O. 1990, c.A31, as amended, the late
payment charge of one and one-quarter percent for non-payment of taxes and
monies payable as taxes shall be added as a penalty 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.O. c.25
as amended.
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11. The Treasurer is hereby granted authority to adjust and or cancel late payment
charges for property owned by religious organizations and the Treasurer is hereby
authorized to write-off the late payment charges for roll number 1801 010 038 21600
in the amount of$11,771.11.
12. In the case of taxes payable in respect of assessments made under Sections 33 and
34 of the Assessment Act, R.S.O. 1990, c.A.31, as amended, the late payment
charge of one and one-quarter percent for non-payment of taxes and monies
payable as taxes shall be added as a penalty to every tax so payable remaining
unpaid on the first day after twenty-one days from the date of mailing by the
Treasurer of a demand for payment thereof and on the first day of each calendar
month thereafter in which default continues pursuant to subsections 345 (1), (2) and
(3) of the Municipal Act 2001, S.O. c.25 as amended. It shall be the duty of the
Treasurer immediately after the expiration of the said twenty-one days to collect at
once by distress or otherwise under the provisions of the applicable statutes, all
such taxes as shall not have been paid on or before the expiration of the said
twenty-one day period, together with the said percentage charges as they are
incurred pursuant to sections 349, 350 and 351 of the Municipal Act 2001, S.O. c.25
as amended.
13. Nothing herein contained shall prevent the Treasurer from proceeding at any time
with the collection of any rate, tax or assessment, or any part thereof, in accordance
with the provisions of the statutes and By-laws governing the collection of taxes.
14. Where tenants of land owned by the Crown or in which the Crown has an interest
are liable for the payment of taxes and where any such tenant has been employed
either within or outside the municipality by the same employer for not less than thirty
days, such employer shall pay over to the Treasurer on demand out of any wages,
salary or other remuneration due to such employee, the amount then payable for
taxes under this By-law and such payment shall relieve the employer from any
liability to the employee for the amount so paid.
15. 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 force and effect.
16. That this By-law is to come into effect on the 1st day of January, 2016.
By-law passed this 18th day of January, 2016.
David Ry. •, . or
Debbie Shields, Clerk