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HomeMy WebLinkAboutBy-law 4291/73THE CORPORATION OF THE TOWNSHIP OF PICKERING BY-LAW NUMBER A By-law of the Corporation of the Township of Pickering for the collection of taxes for the year 1973• WHEREAS it is expedient to fix dates upon which the taxes for the year 1973 for general Township 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 1973 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 Township of Pickering ENACTS AS FOLLOWS: 1. The taxes for the year 1973 as rated under by-laws passed in 1973 including all local improvement rates and other rents or rates payable as taxes shall be due and payable on and from the 1st day of January, 1973. 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 INSTALMENT January 31st, 1973 Due date of SECOND INSTALMENT March 27th, 1973 Due date of THIRD INSTALMENT April 25th, 1973 Final Tax Billing: Due date of FOURTH INSTALMENT June 26th, 1973 Due date of FIFTH INSTALMENT August 28th, 1973 Due date of SIXTH INSTALMENT September 25th, 1973 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 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 Township Treasurer and Tax Collector shall add to the amount of all taxes, due and unpaid in 1973, interest at the rate of one percent per month for each month or fraction thereof from the 31st day of December, 1973• And the Township Treasurer and Tax Collector shall continue to collect such dues and 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, 1973, and upon a tax bill being paid in full before the 31st day of January, 1973, on the Interim Billing and in full before the 26th day of June, 1973, 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 Township 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 Township Treasurer in the bank or banks authorized by him to receive the same, from time to time, as directed by the T ownship Treasurer, and the Tax Collector shall forthwith produce the bank certificates of such deposits to the Township Treasurer, who will credit the Collector with the amounts of such certificates and issue his receipt therefor, or the Township 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 Township Treasurer, and he is hereby authorized to order their production to him and inspect the same at all reasonable times. 15. The Collector's Rolls for the year 1973 shall be returned by the Tax Collector to the Township Treasurer, under the provisions of the Statutes in that behalf, on or before the 28th day of February 1974 and no extension of the time for the return of the Rolls shall be made until a report in the premises has been made by the Township Treasurer to the Township Council. 16. The Township 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 Township of Pickering, immediately after the passing thereof. 17. The Tax Collector shall carry out directions of the Township Council and shall account to and with the Township Treasurer for all tax monies coming into his possession, and make all necessary returns and affidavits relative thereto, as required by the Township 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. -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. Expenditures made by the Tax Collector shall be reviewed by the Township Council from time to time. 21. The Tax Collector shall, before entering upon the duties of the collection of taxes for the year 1973, furnish security for the faithful performance of his duties, to the satisfaction of the Township Council. 22. By-Law Number 4101/72 be and the same is hereby repealed. By-Law read a First, Second and Third Time and PASSED in open Council this day of 1973.