HomeMy WebLinkAboutBy-law 6257/04THE CORPORATION OF THE CITY OF PICKERING
BY-LAW
Being a by-law for the collection of taxes and to establish the
installment due dates for the Interim Levy 2004.
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:
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 in the year 2003.
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 in the year 2003.
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, in the year 2003.
For the purposes of calculating the total amount of taxes for the year 2004 under
paragraph one, if any taxes for municipal and school purposes were levied on a
property for only part of 2003 because assessment was added to the collector's
roll during 2003, 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.
The provision of this by-law apply in the event that assessment is added for the
year 2004 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 Section 346 of the Municipal
Act, 2001, S.O. 2001 c. 25, as amended.
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.
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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.
The Treasurer is hereby authorized to prepare and give one separate tax notice
for the collection of 2004 taxes, one notice being an INTERIM notice, with two
installments 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 installment February 26, 2004
Due date of the second installment April 29, 2004;
adjusted by the Director, Corporate Services & Treasurer.
or either date
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 one and one-quarter percent for non-payment of
taxes and monies payable as taxes shall be added as a penalty 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 pursuant to subsections 345 (1), (2) and (3) of
the Municipal Act 2001, S.O.c.25 as amended. The Treasurer shall collect 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 pursuant to sections 349,
350 and 351 of the Municipal Act 2001, S.O.c.25 as amended.
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 one and one-quarter percent 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 twenty-one 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 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 pursuant to sections 349, 350 and 351 of the
Municipal Act 2001, S.O.c.25 as amended.
Nothing herein contained shall prevent the Treasurer 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 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 Pickering that all remaining sections and portions of this By-law continue in
force and effect.
14. That this by-law is to come into effect on the 1st day of January, 2004.
BY-LAW read a first, second and third time and finally passed this 2nd day of
February, 2004. '
David,~ayor ' -
/' Bruce Taylor, Clerk