HomeMy WebLinkAboutBy-law 7792/20The Corporation of the City of Pickering
By-law No. 7792/20
Being a by-law for the collection of taxes and to establish the
instalment due dates for the Interim Levy 2021
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 per cent of the total annualized
taxes for municipal and scho.ol purposes levied in the year 2020.
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 per cent of the total annualized
taxes for municipal and school purposes levied in the year 2020.
c. For the payment-in-lieu property classes, there shall be imposed and
collected an interim levy of:
If no percentage is prescribed, 50 per cent of the total annualized
taxes for municipal and where applicable for school purposes, levied
in the year 2020.
2. For the purposes of calculating the total amount of taxes for the year 2021 under
paragraph 1, the Treasurer has the authority to prescribe the percentage 'tor the
calculation of the interim taxes, and if any taxes formunieipal and school
purposes were levied on a property for only part of 2020 because assessment
was added to the collector's roll during 2020, 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 2020 to the collector's roll after the date this by-law is passed and an interim
levy shall be imposed and collected. ·
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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 2021 interim taxes, 1 notice being an interim notice, with 2
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 24, 2021
-Due date of the second instalment April 28, 2021; or either date
adjusted by the Director, 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 1.25 per cent for. non-payment of taxe$ 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) ofthe Municipal Act, 2001,
S.O. c.25, as amended. The Treasurer shall collect by di.stress 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.
By-law No. 7792/20 Page 3
11. 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 1.25 per cent 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 21 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 21 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 21 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.
12. Nothing herein contained shall prevent the Treasurer from.proceeding qt 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. · · ·
13. 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 30 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.
14. 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.
15. That this by-law is to come into effect on the 1st day of January, 2021.
By-law passed this 23rd day of November, 2020.
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