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HomeMy WebLinkAboutBy-law 5802/01THE CORPORATION OF THE CITY OF PICKERING BY-LAW NO. 5802/01 Being a By-Law for the collection of taxes and to establish the installment due dates for the Interim Levy 2001. 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, under section 367, may 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 taxes for municipal and school purposes levied on in the year 2000. (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 taxes for municipal and school purposes levied on in the year 2000. (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 taxes for municipal and where applicable for school purposes, on in the year 2000. For the purposes of calculating the total amount of taxes for the year 2000 under paragraph one, if any taxes for municipal and school purposes were levied on a property for only part of 2000 because assessment was added to the collector's roll during 2000, 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 has been levied for the entire year.. o The provision of this By-Law apply in the event that assessment is added for the year 2001 to the collector's roll after the date this By-Law is passed and an interim levy shall be imposed and collected. 4. 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. o 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. 10. 11. 12. 13. 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, andto 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 2001 taxes, one notice being an INTERIM notice, with two installments, as follows: INTERIM Tax Notice due date of the first installment March 12,, 2001 -. due date of the second installment April 26, 2001; 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 (one and one-quarter percent) 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 (one and one-quarter percent) 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. Nothing herein contained shall prevent the Treasurer or 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. 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. 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 Picketing that all remaining sections and portions of this By-Law continue in force and effect. 14. That By-Law 5793/01 be repealed. 15. That this By-Law is to come into effect on the 1 st day of January, 2001. BY-LAW read a first, second and third time and finally passed this 19th day of February, 2001.