HomeMy WebLinkAboutBy-law 5610/00THE CORPORATION OF THE CITY OF PICKERING
BY-LAW NO. 5610/00
Being a by-law for the collection of taxes and to establish the
installment due dates for the Interim Levy 2000.
WHEREAS Section 370, subsection (1) of the Municipal Act R.S.O. 1990, 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 a separate Tax Rate, as specified in the by-law on the assessment in each
property class, in the local municipality ratable for local municipality purposes; and
WHEREAS Section 370, subsection (3) of the Municipal Act R.S.O. 1990, provides that the Tax
Rates to be levied under subsection (1) on a property class must be set so that the total amount
raised, when the Tax Rate is levied on the applicable assessment, ratable for local municipality
purposes, does not exceed 50 per cent of the total amount raised for all purposes in the previous
year by the levying of Tax Rates on all properties that, in the current year, are in the property
class; and.
WHEREAS Section 370, subsection (4) of the Municipal Act R.S.O. 1990, provides that if a by-
law is passed under subsection (1) the Tax Rate levied under subsection (1) shall be levied on the
assessment according to the assessment roll for taxation in the previous year as most recently
revised; and
WHEREAS the Town of PickeTing passed by-law 5392/98 implementing the residential phase-
in for assessment related increases or decreases for the residential property class as determined in
accordance with Section 372 (1) of the Municipal Act R.S.O. 1990, as amended and as adopted
by the Region of Durham; and
WHEREAS the residential phase-in scheme is to be implemented over a three year period
beginning in 1998 and that the 2000 residential interim tax bill include 50 per cent of the
estimated 2000 residential phase-in if applicable; and
WHEREAS, the Regional Municipality of Durham has passed By-Law No.9-99 adopting
Division B of Part XXII.2 of the Municipal Act; and
WHEREAS pursuant to Ontario Regulation 602/99 made under the Municipal Act, sets out the
rules for interim levies in Division B municipalities; and
WHEREAS it is deemed expedient at this time to fix the amount and due dates for the payment
of installments of the 2000 interim taxes for residential/farm, farmlands, pipelines, managed
forests and for payments in lieu of taxes.
NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE CITY OF
PICKERING HEREBY ENACTS AS FOLLOWS:
In the year 2000, the interim Tax Rate, shall be 50% of the final taxes as described under
Schedule A, By-Law 5577/99 and are due and payable in two installments on the 25th day of
February, 2000 and on the 26th day of April, 2000.
1. (a)
Before the adoption of the estimates for 2000, there shall be levied as taxes on the
assessment of all properties including Payments in Lieu of Taxes in the City of PickeTing
ratable for municipality purposes according to the assessment roll as most recently
revised before this by-law is enacted for taxation in 2000, in amounts calculated by the
Treasurer.
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(b) For residential properties eligible for the 2000 phase-in adjustment of an assessment
related increase or decrease in taxes, 50 per cent of the total estimated 2000 phase-in
adjustment shall be included on the interim tax levy.
(c) For commercial, industrial and multi-residential realty class properties, the 2000 interim
taxes shall be calculated as prescribed under Ontario Regulation 602/99 of the Municipal
Act.
Taxes shall be payable to the Treasurer, City of Pickering.
When not in default, the payment of taxes, or any installment thereof, may also be made at
any financial institution permitted by the Municipal Act, R.S.O. 1990, c. M.45, as
amended, as designated by the Treasurer.
The Treasurer or Tax Collector may mail, or cause to be mailed, all notices of taxes
required in accordance with the provisions of the Municipal Act, R.S.O. 1990, c. M.45, as
amended, to the address of the residence or place of business of the person taxed pursuant
to this by-law. 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.
The Treasurer or the Tax Collector shall be and they are hereby authorized to accept part
payment from time to time on account of any taxes due, and to give a receipt for such part
payment provided that acceptance of any such part payment does not affect the collection
of any percentage charge imposed or collectable under Section 399, Subsection (3) of the
Municipal Act R.S.O. 1990, in respect to non-payment of any taxes or any class of taxes or
of any installment thereof.
The Treasurer-Collector is hereby authorized to prepare and give one separate tax notice
for the collection of 2000 taxes, one notice being an INTERIM notice, with two
installments, as follows:
INTERIM Tax Notice
- due date of the first installment February 25, 2000
- due date of the second installment April 26, 2000; or either date adjusted
by the Director, Corporate Services & Treasurer
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
installment 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 but not after December
31 of the year in which the taxes become payable, and it shall be the duty of a Tax
Collector, immediately to collect at once, by distress or otherwise under the provisions of
the applicable statutes all such taxes, assessments, rents, rates or installments 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.
In respect of taxes payable under Sections 33 and 34 of the Assessment Act, R.S.O. 1990,
c.A.31, as amended, the percentage charge imposed as a penalty for non-payment of taxes
and monies payable as taxes shall be added to every amount of taxes so payable remaining
unpaid on the first day after twenty-one days from the date of mailing by the Treasurer or a
Tax Collector of a demand for payment thereof and on the first day of each calendar month
thereafter in which default continues but not after December 31 of the year in which the
taxes become payable; and it shall be the duty of a Tax Collector 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.
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Nothing herein contained shall prevent the Tax Collector 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.
10.
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 or Tax Collector 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.
11.
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.
12. That this by-law is to come into effect on the 1st day of January, 2000.
BY-LAW read a first, second and third time and finally passed this 7th day of l*ebruaryt 2000.
? .-Waist. e~, Mayor