HomeMy WebLinkAboutBy-law 3468 THE CORPORATION OF Tt~ TO~SHiP OF
BY-LAW NOW~BER ~ ~ ~ ~
A By-law of the Corporation of the
Township of Picketing for the
tion of taxes for the year 1968.
WHEREAS it is expedient to ~ix dates upon which the taxes for
the year 1958 for general Township purposes Ihereinafter called the
~eneral rate) and for public, secondary and separate school purposes
hereinafter called the school rate), as will be rated by certain
by-laws passed in March, 1968, 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 assessment 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 improve-
ment 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 1968, as rated under certain by-laws
passed in March, 1968, including all local improvement rates
and other rents or rates payable as taxes shall be due and
payable on and from the let day of January, 1968.
2. The dates for the payment of taxes, by instalments, shall be
on or before the following due dates:
Due date of FIRST INSTALMENT April ~, 1968
Due date of SECOND INSTALMENT June 28, 1968
Due date of THIRD INSTALMENT August 30, 1968.
Due date of FOURTH. INSTALMENT October 31, 1968
If there is a default of payment of any instalment by the day
named for payment thereof, the subsequent instalment or instalments
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 and fourth instalments of
taxes, without any addition thereto, and shall be included in
the tax bills as the first, second, third and fourth instalments
of taxes.
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 instalment or part
thereof remaining unpaid on the first day of default, and a
further percentage charge of one per cent 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 of
each calendar month 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
provisions of the statutes in that behalf of all such taxes,
assessments, rents, rates or instalments or parts thereof as
2 - By-Law ~
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 per cent 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 per cent is imposed and shall be added to every such tax
remaining unpaid on the first day of each calendar month 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 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 per-
centage charges as they are incurred.
6. The Township Treasurer and Tax Collector shall add to the amount
of all taxes, due and unpaid in 1968, interest at the rate of
two-thirds of one per cent per month for each month or fraction
thereof from the 31st day of December, 1968, current years, and
July 31, 1968, 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 ~ day of Ap?-=61, 1968, anderson a tax
bill being paid in full before the ?~h day of ~, 1968, a
discount of one per cent will be alIowed on such tax bill.
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.
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, Picketing, except that current taxes may
be paid at the Canadian Imperial Bank of Commerce at Claremont,
Picketing, Stouffville, Whitby, Brooklin, Ajax, Highland Creek
and Rouge Hills and Bay Ridges Branches until December 31st,
1968, 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.
lt. 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 collec~i~Z~
~:~er section 6 in respect to nonpayment of any taxes or any
class of taxes or of any instalment thereof.
ll. 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 remunera-
tion 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.
All cash books or other books o£ 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 authorimed to order their
production to him and inspect the same at all reasonable times.
15. The Collector's Rolls for the year 1768 shall be returned by
the Tax ollecto{ to the Township Treasurer, under,he provisions
of the $tatute~ xn that behalf, on or before the 2~h day of
February, 196~ and no extension of the time for the return
of the Rolls ~hall be made until a report in the premises has
been made by the Township Treasurer to the Township Council.
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
Picketing, imm~ediately 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 there-
for, 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 1968, furnish security for the
faithful performance of his duties, to the satisfaction of the
Township Council.
22. By-law Number 3271 be and the same is hereby repealed.
BY-LAW READ a FIRST, SECOND and THIRD time and PASSED in open
Council this _.. /~ y~ day of March, 1968.
Clerk ~ ~ (~