HomeMy WebLinkAboutBy-law 3766/70THE_CORPORATION _ OF THETOudNSHIP OF PICKERING
BY-LAW NUMBER 3766/70
A By-law of the Corporation of the
Township of Pickering for the
collection of taxes for the year 1970.
WHEREAS it is expedient to fix dates upon which the
taxes for the year 1970 for general Township 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 1970 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 improvement 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, before certain days;
AND WHEREAS it is further expedient to allow a discount
on taxes paid before a certain date;
THEREFORE the Council of the Corporation of the Township
of Pickering ENACTS AS FOLLOWS:
1. The taxes for the year 1970, as rated under by-laws
passed in 1970 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, 1970.
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
Due date of SECOND INSTALMENT
Due date of THIRD INSTALMENT
Final Tax Billing:
Due date of FOURTH INSTALMENT
Due date of FIFTH INSTALMENT
Due date of SIXTH INSTALMENT
February 2, 1970
April 1, 1970
June 1, 1970
August 4, 1970
October 1, 1970
December 1, 1970
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
auction 2 for the payment of the first, second, third,
fourth, fifth and sixth instalments of taxes,
without any addition thereto, and shall be ineluded
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 54 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 instalaent
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 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 last date named
in Section 2, to collect at once, under the pro-
visions 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 54
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 per-
centage 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 provisions
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 Township Treasurer and Tax Collector shall add
to the amount of all taxes, due and unpaid in 1970,
interest at the rate of one percent per month for
each month or fraction thereof from the 31st day
of December, 1970, current years, and July 31,1970,
for prior years' taxes effective from December 31st
in the year in which the taxes were levied, until
the taxes are paid. And the Township 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 2nd day of February,
1970, and upon a tax bill being paid in full before
the 2nd day of February, 1970, on the Interim
Billing and in full before the 4th day of August,
1970, on the Final Billing, discount of one percent
will be allowed on each such tax bill. In no event
will a 1% discount be allowed on a final billing
if the interim billing is in arrears.
8. The Tax Collector may mail, or cause to be mailed,
to the address of the residence or place of business
of each person taxed, the notice specifying the
amount of taxes payable by such person.
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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, except
that current taxes may be paid at the Canadian
Imperial Bank of Commerce at Claremont, Pickering,
Stouffville, Whitby, Brooklin, Ajax, Highland Creek,
Rouge Hills and Bay Midges Branches until December
31st, 1970, without extra collection charges, and
such place or places as he may appoint, or to the
Tax Collector for the said Township, at the time
and place or places provided.
10. The Tax Collector be, and he 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 or 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 accordance 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 Township 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
Township Treasurer in the bank or banks authorized
by him to receive the same, from time to time, as
directed by the Township Treasurer, and the Tax
Collector shall forthwith produce the bank certificates
of such deposits to the Township Treasurer, who will
credit the Collector with the amounts of such
certificates and issue his receipt therefor, or the
Township 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 Township 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 1970 shall be
returned by the Tax Collector to the Township Treasurer,
under the provisions of the Statutes in that behalf,
on or before the 28th day of February, 1971 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 Township Treasurer to the Township
Council.
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16. The Township 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 Township of Pickering,
immediately after the passing thereof.
17. The Tax Collector shall carry out directions of the
Township Council and shall account to and with the
Township Treasurer for all tax monies coming into
his possession, and make all necessary returns and
affidavits relative thereto, as required by the
Township by-laws and the statutes governing the
collection of taxes.
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 Township Council from time to time.
21. The Tax Collector shall, before entering upon the
duties of the collection of taxes for the year 1970,
furnish security for the faithful performance of
his duties, to the satisfaction of the Township
Council.
22. By-Law Number 3607 be and the same is hereby repealed.
By-Law read a First, Second and Third Time and PASSED
in open Council this 19th day of January, 1970.
eev
Clerk