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HomeMy WebLinkAboutBy-law 5452/99THE CORPORATION OF THE TOWN OF PICKERING B~;.LAW N©. 5,,452/99 Being a by-law to establish an Interim Levy for 1999 for residential, farm, farmlands, pipelines, managed forests realty classes and for Payments in Lieu of Taxes excluding Federal Government non residential realty class properties; and to establish the installment due dates for the 1999 Interim Levy WHEREAS Section 370, subsection (1) of the Municipal Act R.S.O. 1990, 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 a separate Tax Rate, as specified in the by-law on the assessment in each property class, in the local municipality rateable for local municipality purposes; and WHEREAS Section 370, subsection (3) of the Municipal Act R.S.O. 1990, provides that the Tax Rates to be levied under subsection (1) on a property class must be set so that the total amount raised, when the Tax Rate is levied on the applicable assessment, rateable for local municipality purposes, does not exceed 50 per cent of the total amount raised for all purposes in the previous year by the levying of Tax Rates on all properties that, in the current year, are in the property class; and. WHEREAS Section 370, subsection (4) of the Municipal Act R.S.O. 1990, provides that if a by- law is passed under subsection (1) the Tax Rate levied under subsection (1) shall be levied on the assessment according to the assessment roll for taxation in the previous year as most recently revised; and WHEREAS Section 368.0.3, of the Municipal Act R.S.O. 1990 as amended by Bill 79, provides the council of the municipality may not levy industrial, commercial, or multi-residential tax rates for 1999, if the 1998 levy for property taxes on industrial, commercial and multi-residential realty classes are affected by an upper tier and the Council of the upper tier has not satisfied its obligations under Subsection 368.0.0 (5) or (6); and WHEREAS the Town of Picketing passed by-law 5392/98 implementing the residential phase- in for assessment related increases or decreases for the residential property class as determined in accordance with Section 372 (1) of the Municipal Act R.S.O. 1990, as amended and as adopted by the Region of Durham; and WHEREAS the residential phase-in scheme is to be implemented over a three year period beginning in 1998 and that the 1999 residential interim tax bill include 50 per cent of the estimated 1999 residential phase-in if applicable; and WHEREAS it is deemed expedient at this time to fix the amount and due dates for the payment of instalments of the 1999 interim taxes for residential/farm, farmlands, pipelines, managed forests and for Payments in Lieu of Taxes excluding Federal Government non-residential. NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE TOWN OF PICKERING HEREBY ENACTS AS FOLLOWS: In the year 1999, the Tax Rate, shall be as described under Schedule A attached hereto Interim Tax Rates - and are due and payable in two installments on the 26th day of February, 1999 and on the 27th day of April, 1999. 1. (a) (b) o Before the adoption of the estimates for 1999, there shall be levied as taxes on the assessment of all residential, farm, farmlands, pipelines, managed forests property and for Payments in Lieu of Taxes excluding Federal Government non-residential realty class properties in the Town of Pickering rateable for municipality purposes according to the assessment roll as most recently revised before this by-law is enacted for taxation in 1998, in amounts calculated by the Treasurer. For residential properties eligible for the 1999 phase-in adjustment of an assessment related increase or decrease in taxes, 50 per cent of the total estimated 1999 phase-in adjustment shall be included on the interim tax levy. Taxes shall be payable to the Treasurer, Town of Pickering. When not in default, the payment of taxes, or any instalment thereof, may also be made at any financial institution permitted by the Municipal Act, R.S.O. 1990, c. M.45, as amended, as designated by the Treasurer. The Treasurer or Tax Collector may mail, or cause to be mailed, all notices of taxes required in accordance with the provisions of the Municipal Act, R.S.O. 1990, c. M.45, as amended, to the address of the residence or place of business of the person taxed pursuant to this by-law. 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 or the Tax Collector shall be and they are 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 does not affect the collection of any percentage charge imposed or collectable under Section 399, Subsection (3) of the Municipal Act R.S.O. 1990, in respect to non-payment of any taxes or any class of taxes or of any instalment thereof. The Treasurer-Collector is hereby authorized to prepare and give one for the collection of 1999 taxes, one notice being an INTERIM instalments, as follows: separate tax notice notice, with two INTERIM Tax Notice - due date of the first instalment February 26, 1999 - due date of the second instalment April 27, 1999 Except in the case of taxes payable under Section 33 and 34 of the Assessment Act, R.S.O. 1990, c.A31, as amended, the percentage charge as a penalty for non-payment of taxes and monies payable as taxes shall be added to every tax or assessment, rent or rate of any instalment 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 but not after December 31 of the year in which the taxes become payable, and it shall be the duty of a Tax Collector, immediately to collect at once, by distress or otherwise under the provisions of the applicable statutes 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. In respect of taxes payable under Sections 33 and 34 of the Assessment Act, R.S.O. 1990, c.A.31, as amended, the percentage charge imposed as a penalty for non-payment of taxes and monies payable as taxes shall be added to every amount of taxes so payable remaining unpaid on the first day after twenty-one days from the date of mailing by the Treasurer or a Tax Collector of a demand for payment thereof and on the first day of each calendar month thereafter in which default continues but not after December 31 of the year in which the taxes become payable; and it shall be the duty of a Tax Collector 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. 10. 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. 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 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. That this by-law is to come into effect on the 1st day of January, 1999. BY-LAW read a first, second and third time and finally passed this 1 st day of February 1999. Wayne Arthurs,:M~.x~~ By-Law No. 5452/99 Schedule A Town of Pickering 1999 Interim Tax Rates A Realty Class Residential/Farm Farmlands Pipelines Managed Forests .00774867 .00193717 .01580510 .00193717 B Payment in Lieu of Taxes PIL Commercial Occupied .01864847 PIL Commercial Vacant Unit .01305392 PIL Commercial Vacant Land .01305392 PIL Industrial Occupied .02771453 PIL Industrial Vacant Unit .01801445 PIL Industrial Vacant Land .01801445 PIL Large Industrial Occupied .04432264 PIL Office Building Occupied .02889324 PIL Parking Lot .01864847 PIL Multi-Residential .01706753 The PIL rates for the residential, farmlands, pipelines and managed forests be set at the same rate as above in part A.