HomeMy WebLinkAboutBy-law 5793/01THE CORPORATION OF THE CITY OF PICKERING
BY-LAW NO. 5793/01
Being a by-law for the collection of taxes and to establish the
installment due dates for the Interim Levy 2001.
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,
under section 367, may 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 Picketing 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:
(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% of the total taxes for municipal and school
purposes levied on in the year 2000.
(b) For the multi-residential, commercial and industrial property classes there shall be
imposed and collected an interim levy off
If no percentage is prescribed, 50% of the total taxes for municipal and school
purposes levied on in the year 2000.
(c) 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, on in the year 2000.
For the purposes of calculating the total amount of taxes for the year 2000 under
paragraph one, if any taxes for municipal and school purposes were levied on a property
for only part of 2000 because assessment was added to the collector's roll during 2000, 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 has been levied for the entire year.
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The provision of this by-law apply in the event that assessment is added for the year 2001
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 Picketing.
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When not in default, the payment of taxes, or any installment 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.
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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.
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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 installment thereof.
The Treasurer-Collector is hereby authorized to prepare and give one separate tax notice
for the collection of 2001 taxes, one notice being an INTERIM notice, with two
installments, as follows:
INTERIM Tax Notice
- due date of the first installment February 26, 2001
- due date of the second installment April 26, 2001; or either date adjusted
by the Director, Corporate Services & Treasurer
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 (one and one-quarter percent) 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 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 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
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.
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 (one and one-quarter percent) 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.
Nothing herein contained shall prevent the Treasurer or 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 goveming 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.
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, 2001.
BY-LAW read a first, second and third time and finally passed this 5th day of Febraury, 2001.
/~Bmce ~Jl~ylor, Clerk