HomeMy WebLinkAboutBy-law 147/75THE CORPORATION OF THE TOWN OF PICKERING
BY-LAW NUMBER /*7 7 S
A By-law of the Corporation of the
Town of Pickering for the collection
of taxes for the year 1975.
WHEREAS it is expedient to fix dates upon which the taxes
for the year 1975 for general Town purposes (hereinafter
called the general rate) and for public, secondary and
separate school purposes (hereinafter called the school rate),
as will be rated by certain by-laws passed in 1975 and on
which said taxes shall be imposed and on and from which they
shall be due and upon which the said taxes and local improve-
ment and all other rents or rates payable as taxes shall be
payable;
AND WHEREAS it is further expedient to impose an additional
percentage charge for non-payment of taxes, including local
improvement rates and all other rents or rates payable as
taxes, after certain dates;
AND WHEREAS it is further expedient to allow a discount on
taxes paid before certain dates;
THEREFORE, the Council of the Corporation of the Town of
Pickering ENACTS AS FOLLOWS:
1. The taxes for the year 1975 as rated under by-laws
passed in 1975 including all local improvement rates
and other rents or rates payable as taxes shall be due
and payable on and from the 1st day of January, 1975.
2. The dates for the payment of taxes, by instalments,
shall be on or before the following due dates:
Interim Tax Billing:
Due date of FIRST INSTALMENT January 31, 1975
Due-date of SECOND INSTALMENT March 26, 1975
Due date of THIRD INSTALMENT April 25, 1975
Final Tax Billing:
Due date of FOURTH INSTALMENT June 25, 1975
Due date of FIFTH INSTALMENT August 26, 1975
Due date of SIXTH INSTALMENT September 25, 1975
If there is a default of payment of any instalment in
either the interim or the final billing above by the day
named for payment thereof, the subsequent instalment or
instalments in either category shall forthwith become
payable.
3. All amounts levied on any assessment for real property for
general purposes, school purposes or for local improvement
rates on any assessment, and all items for arrears of taxes,
and all other rents or rates payable as taxes (including
business taxes) shall, subject to the provisions of
section 12 hereof, be paid on or before the respective
dates fixed by section 2 for the payment of the first,
second, third, fourth, fifth and sixth instalments of
taxes, without any addition thereto, and shall be included
in the tax bills as the first, second, third, fourth,
fifth and sixth instalments of taxes.
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4. Except in the case of taxes payable pursuant to section 43
of The Assessment Act, a percentage charge of one per
centum is imposed as a penalty for non-payment of and
shall be added to every tax or assessment, rent or rate
or any instalment or part thereof remaining unpaid on the
first day of default, and a further percentage charge of
one percent is imposed and shall be added to every such
tax, assessment, rent or rate or any instalment or part
thereof remaining unpaid on the first day following there-
after in which default continues but not after the end of
the year in which the taxes were levied; and it shall be
the duty of the Tax Collector immediately after the last
date named in Section 2, to collect at once, under the
provisions of the statutes in that behalf of 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.
5. In respect of taxes payable pursuant to section 43 of the
Assessment Act, a percentage charge of one percent is
imposed as a penalty for non-payment and shall be added
to every amount of taxes so payable remaining unpaid on
the first day after fourteen days from the date of mailing
by the Tax Collector of a demand for payment thereof and
a further percentage charge of one percent is imposed and
shall be added to every such tax remaining unpaid on the
first day thereafter in which default continues but not
after the end of the year in which the taxes were levied;
and it shall be the duty of the Tax Collector immediately
after the expiration of the said Fourteen days (but not
earlier than the 15th day after the first date mentioned
in Section 2 herein) to collect at once, under the pro-
visions of the Statutes in that behalf, all such taxes as
shall not have been paid on or before the expiration of
the said fourteen-day period, together with the said
percentage charges as they are incurred.
6. The Town Treasurer and Tax Collector shall add to the
amount of all taxes, due and unpaid in 1975, interest at
the rate of one percent per month for each month or
fraction thereof from the 31st day of December, 1975.
And the Town Treasurer and Tax Collector shall continue
to collect such dues and unpaid taxes, together with
interest at the aforesaid rate until such taxes are paid.
7. The Tax Collector is authorized to receive payments on
account of taxes before the 31st day of January, 1975,
and upon a tax bill being paid in full before the 31st
day of January, 1975, on the Interim Billing and in full
before the 25th day of June, 1975, on the Final Billing,
discount of one percent will be allowed. In no event
will a 1% discount be allowed on a final billing if the
interim billing is in arrears.
$. The Tax Collector may mail, or cause to be mailed, to the
address of the residence or place -?f business Qf each person
taxed, the notice sp,-cifying the amount of taxes payable by
such person.
9. The payment of all taxes, or any instalment or part thereof,
shall be made to the Tax Collector at his office in the
Municipal Building, Pickering, Ontario, or to the Town of
Pickering, P.O. Box 340, Pickering, Ontario.
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10. The Tax Collector is 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 shall not affect
the collection of any percentage charge imposed and
collectible under section 6 in respect to non-payment of
any taxes or any class of taxes of any instalment thereof.
11. 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 accord-
ance with the provisions of the statutes and by-laws
governing the collection of taxes.
12. 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 Town 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.
13. The Tax Collector shall deposit at least weekly all sums
of money received by him to the credit of the Town Treasurer
in the bank or banks authorized by him to receive the same,
from time to time, as directed by the Town Treasurer, and
the Tax Collector shall forthwith produce the bank
certificates of such deposits to the Town Treasurer, who
will credit the Collector with the amounts of such
certificates and issue his receipt therefor, or the Town
Treasurer may require the Tax Collector to pay over the
sums received for taxes directly to him or such officer
as he may direct to receive the same.
14. All cash books or other books of account, and all forms
used in the collection of taxes, or incident thereto,
shall be prepared and kept in such manner as may be
directed by the Town Treasurer, and he is hereby authorized
to order their production to him and inspect the same at
all reasonable times.
15? The Collector's Rolls for the year 1975 shall be returned
by the Tax Collector to the Town Treasurer, under the
provisions of the Statutes in that behalf, on or before
the 28th day of February 1976 and no extension of the time
for the return of the Rolls shall be made until a report
in the premises has been made by the Town Treasurer to
the Town Council.
16. The Town Clerk shall prepare all advertisements and give
public notice of the passage of this by-law, and of the
time of payment of each instalment of taxes, as aforesaid,
in at least two newspapers circulated within the Town of
Pickering, immediately after the passing thereof.
17. The Tax Collector shall carry out directions of the Town
Council and shall account to and with the Town Treasurer
for all tax monies coming into his possession, and make
all necessary returns and affidavits relative thereto, as
required by the Town by-laws and the statutes governing
the collection of taxes.
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18. The Tax Collector shall report the result of the collection
of taxes to the Council.
19. All requisitions for stationery, books, printing, postage
stamps and automobile mileage allowances, advertising
and supplies, shall be certified by the Tax Collector,
and all accounts therefor, and all expenditures incident
to the collection of taxes, shall be approved and certified
by the Tax Collector before payment.
20. Expenditures made by the Tax Collector shall be reviewed
by the Town Council from time to time.
21. The Tax Collector shall, before entering upon the duties
of the collection of taxes for the year 1975, furnish
security for the faithful performance of his duties, to
the satisfaction of the Town Council.
22. By-Law Number 12/74 be and the same is hereby repealed.
By-Law read a first, Second and Third Time and PASSED in open
Council this day of 1975.
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