HomeMy WebLinkAboutBy-law 7730/19The Corporation of the City of Pickering
By-law No. 7730/19
Being a by-law for the collection of taxes and to establish the
instalment due dates for the Interim Levy 2020
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 b.y-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 schoolpurposes levied in the year 2019.
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 2019:
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 2019.
For the purposes of calculating the total amount of taxes for the year. 2020 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 2019 because assessment was added to
the collector's roll during 2019, 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 2019 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, 7730/19 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.O2001c. 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.
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 2020 taxes, 1 notice being an interim notice, with 2 instalments
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 instalment February 26, 2020
Due date of the second instalment April 28, 2020; or either date
adjusted by the Director, Finance & Treasurer.. ::
9. Section 8 of this by-law in respect to the due dates does not 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` 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 1.25 per cent 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 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 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 pursuant
to sections 349, 350 and. 351 of the Municipal Act, 2001, S.O. c.25, as amended.
'By-law No. 7730/19
Page 3
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 of1.25 per cent for non-payment oftaxes 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 dateof 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.0, 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 has been employed
either within or outside the municipality by the same employer for not Tess 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 toahe employee for the amount so paid.
14 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.
hat this by-law is to come into, effect on the 1st day of January, 2020.
Bylaw passed this 16th day of December, 2019.
n Cassel, Clerk