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HomeMy WebLinkAboutBy-law 7668/18The Corporation of the City of Pickering By-law No. 7668/18 Being a by-law for the collection of taxes and to establish the instalment due dates for the Interim Levy 2019 Whereas Section 317 of the Municipal Act, 2001, S.0.2001, 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: 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 school purposes levied in the year 2018. 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 20.18. 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 2018. For the purposes of calculating the total amount of taxes for the year 2019 under paragraph 1, the Treasurer has the authority to prescribe the percentage for the calculation of the interim taxes, and if any taxes for municipal and school purposes were levied on a property for only part of 2018 because assessment was added to the collector's roll during 2018, 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 provisions of this by-law apply in the event that assessment is added for the year 2018 to the collector's roll after the date this by-law is passed and an interim levy shall be imposed and collected. By-law No. 7668/18 Page 2 Taxes shall be payable to the Treasurer, City of Pickering. 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. 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:ofthe residence or place of businessor to the premises in respect of which the taxes are payableunless 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. 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 2019 taxes, 1 notice being an interim notice, with 2 instalments under the provisions, of Section 3.42 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, as follows: Interim Tax Notice Due date of the first instalment February 26, 2019 Due date of the second instalment April' 26, 2019; or either date adjusted by the Director, Finance & Treasurer. Section 8 of this by-law in respect to the due dates does hot 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. Exceptin 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 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 instalment or part thereof remaining unpaid on the first day of defaultand 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 instalments orparts thereof as, shall not have been paid; on or before theseveral 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. 7668/18 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.1.990, 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 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. 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 hasbeen 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 tothe employee for the amount so paid. 14 If any section or portion of this by-law isfound 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, 2019. By-law passed this 10th day, of December, 2018. LLALI Debbie Shields Clerk'