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HomeMy WebLinkAboutBy-law 12/74THE CORPORATION OF THE TOWN OF PICKERING BY-LAW NUMBER 12/74 A By-law of the Corporation of the Town of Pickering for the collection of taxes for the year 1974. WHEREAS it is expedient to fix dates upon which the taxes for the year 1974 for general Town purposes (hereinafter called the general rate) and for public, secondary and separate school purposes (hereinafter called the school rate), as will be rated by certain by-laws passed in 1974 and on which said taxes shall be imposed and on and from which they shall be due and upon which the said taxes and local improvement and all other rents or rates payable as taxes shall be payable; AND WHEREAS it is further expedient to impose an additional percentage charge for non-payment of taxes, including local improvement rates and all other rents or rates payable as taxes, after certain dates; AND WHEREAS it is further expedient to allow a discount on taxes paid before certain dates; THEREFORE the Council of the Corporation of the Town of Pickering ENACTS AS FOLLOWS: 1. The taxes for the year 1974 as rated under by-laws passed in 1974 including a-U local improvement Yates and other rents or rates payable as taxes shall be due and payable on and from the let day of January, 1974. 2. The dates for the payment of taxes, by instalments, shall be on or before the following due dates: Interim Tax Billing: Due date of FIRST INSTATIUN Due date of SECOND INSTALENT Due date of THIRD ZrISTAD-UNT Final Tax Billing: Due date of FOURTH INSTALMENT Due date of FIFTH INSTALMENT Due date of SIXTH INSTALMENT January 31st, 1974 March 26th, 1974 April 25th, 1974 June 25th, 1974 August 27th, 1974 September 25th, 1974 If there is a default of payment of any instalment in either the interim or the final billing above by the day named for payment thereof, the subsequent instalment or instalments in either category shall forthwith become payable. 3. All amounts levied on any assessment for real property for general purposes, school purposes or for local improvement rates on any assessment, and all items for arrears of taxes, and all other rents or rates payable as taxes (including business taxes) shall, subject to the provisions of section 12 hereof, be paid on or before the respective dates fixed by section 2 for the payment of the first, second, third, fourth, fifth and sixth instalments of taxes, without any addition thereto, and shall be included in the tax bills as the first, second, third, fourth, fifth and sixth instalments y of taxes. - 2 - 4. Except in the case of taxes payable pursuant to section 44 of The Assessment Act, a percentage charge of one per centum is imposed as a penalty for non-payment of and shall be added to every tax or assessment, rent or rate or any instalment or part thereof remaining unpaid on the first day of default, and a further percentage charge of one percent is imposed and shall be added to every such tax, assessment, rent or rate or any instalment or part thereof remaining unpaid on the first day following thereafter in which default continues but not after the end of the year in which the taxes were levied; and it shall be the duty of the Tax Collector immediately after the last date named in Section 2, to collect at once, under the provisions of the statutes in that behalf of 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. 5. In respect of taxes payable pursuant to section 44 of the Assessment Act, a percentage charge of one percent is imposed as a penalty for non-payment and shall be added to every amount of taxes so payable remaining unpaid on the first day after fourteen days from the date of mailing by the Tax Collector of a demand for payment thereof and a further percentage charge of one percent is imposed and shall be added to every such tax remaining unpaid on the first day thereafter in which default continues but not after the end of the year in which the taxes were levied; and it shall be the duty of the Tax Collector immediately after the expiration of the said Fourteen days (but not earlier than the 15th day after the first date mentioned in Section 2 herein) to collect at once, under the provisions of the Statutes in that behalf, all such taxes as shall not have been paid on or before the expiration of the said fourteen-day period, together with the said percentage charges as they are incurred. 6. The Town Treasurer and Tax Collector shall add to the amount of all taxes, due and unpaid in 1974) interest at the rate of one percent per month for each month or fraction thereof from the 31st day of December, 1974. And the Town Treasurer and Tax Collector shall continfle to collect such dues Awd unpaid taxes, together with interest at the aforesaid rate until such taxes are paid. 7. The Tax Collector is authorized to receive payments on account of taxes before the 31st day of January, 1974. and upon a tax bill being paid in full before the 31st day of January, 1974, on the Interim Billing and in full before the 25th day of June, 1974, on the Final Billing, discount of one percent will be allowed on each such tax bill. In no event will a 1% discount be allowed on a final billing if the interim billing is in arrears. 8, The Tax Collector may mail, or cause to be mailed, to the address of the residence or place of business of each person taxed, the notice specifying the amount of taxes payable by such person. 9. The payment of all taxes, or any instalment or part thereof, shall be made to the Tax Collector at his office in the Municipal Building, Pickering, Ontario. ,: -3- 10. The Tax Collector is 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 shall not affect the collection of any per- centage charge imposed and collectible under section 6 in respect to non-payment of any taxes or any class of taxes of any instal- ment thereof. 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. 12. 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 Town 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. 13. The Tax Collector shall deposit at least weekly all sums of money received by him to the credit of the Town Treasurer in the bank or banks authorized by him to receive the same, from time to time, as directed by the Town Treasurer, and the Tax Collector shall forthwith produce the bank certificates of such deposits to the Town Treasurer, who will credit the Collector with the amounts of such certificates and issue his receipt therefor, or the Town Treasurer may require the Tax Collector to pay over the sums received-"for taxes directly to him or such officer as he may direct to receive the same. 14. All cash books or other books of account, and all forms used in the collection of taxes, or incident thereto, shall be prepared and kept in such manner as may be directed by the Town Treasurer, and he is hereby authorized to order their production to him and inspect the same at all reasonable times. 15. The Collectorts Rolls for the year 1974 shall be returned by the Tax Collector to the Town Treasurer, under the provisions of the Statutes in that behalf, on or before the 28th day of February 1975 and na extension of the time for the return of the Rolls shall be made until a report in the premises has been made by the Town Treasurer to the Town Council. 16. The Town Clerk shall prepare all advertisements and give public notice of the passage of this by-law, and of the time of payment of each instalment of taxes, as aforesaid, in at least two newspapers circulated within the Town of Pickering, immediately after the passing.thereof. 17. The Tax Collector shall carry out directions of the Town - Council and shall account to and with the Town Treasurer for all tax monies coming into his possession, and make all necessary returns and affidavits relative thereto, as required by the Town by-laws and the statutes governing the collection of taxes. 18. The Tax Collector shall report the result of the collection of taxes to the Council. ?.j -4- 19. All requisitions for stationery, books, printing, postage stamps and automobile mileage allowances, advertising and supplies, shall be certified by the Tax Collector, and all accounts therefor, and all expenditures incident to the collection of taxes, shall be approved and certified by the Tax Collector before payment. 20. Mcpenditures made by the Tax Collector shall be reviewed by the Town Council from time to time. 21. The Tax Collector shall, before entering upon the duties of the collection of taxes for'the year 1974, furnish security for the faithful performance of his duties, to the satisfaction of the Town Council. 22. By-Law Number 4291/73 be and the same is hereby repealed. By-Law read a First, Second and Third Time and PASSED in open Council this I day of dIv, 1974• ?h jS gned) --- Mayor J, (Signed) ?.k }. 1' 41''•?w? i. Clerk g R O V y` i G ?iv1 A":3 .' ,