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HomeMy WebLinkAboutBy-law 2614 B Y - L A W N U M B.E R v~ ~ TO PROVIDE FOR THE COLLECTION OF TAXES FOR THE YEAR 1961. WHERF~. it is expedient to fix dates upon which the taxes for the year 1961 for general Township purposes (hereinafter called the general rate) and for public, secondary and separate school pur- poses (hereinafter called the school rate) as rated by the follow-- ing By-Laws namely: BY-LAW N0. z~,~passed on the ~ay of ~_ 19f, BY-LAW NO. zlt~ PASSED ON THE day of ~ 19 ~ ~ BY-LAW NO. ~ passed on the day of v 19 shall be imposed and on and from which they shall be due, and upon which the said taxes and local improvement assessment and all other rents or rates payable as taxes shall be payable; AND WHEREAS it is further expedient to impose an additional per- centage charge for non-payment of taxes, including local improvement rates and all other rents or rates payable as taxes, before certain days; AND WHEREAS it is further expedient to allow a discount on taxes paid before a certain date; THEREFORE the Council of the Corporation of the Township of Picketing ENACTS AS FOLLOWS: 1. The taxes for the year 1961 as rated by the following By-Laws, namely: BY-LAW N0o~tvpassed on the ~_day of BY-LAW NO. ~l~ passed on the day of ~_y~ 196~, BY-LAW NO. ~ passed on the ~ day of ~ 1960, including all local improvement rates and other rents or rates payable as taxes shall be due and payable on and fr~m the 1st day of January, 1961. 2. The dates for the payment of taxes, by instalments shall be on o~ before the following due dates: Due date of ' Due Date of ' Due Date of 1st Instalment ~ 2nd Instalment ' 3rd Instalment June 30 ' August 31 ' October 31 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 bus- iness taxes) shall, subject to the provisions of section 11 hereof, be paid on or before the respective dates fixed by section 2 for the payment of the first, second and third instalments of taxes, without anyaddition thereto~ and shall be included in the tax bills as the first, second and third instalments of taxes. 4. Except in the case of taxes payable pursuant to section 5~ 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 instal- merit or part thereof remaining unpaid on the first day of - 2 - default, and a further percentage charge of one per centum 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 of each calendar month 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 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 afforesaid, together with the said percentage charges as they are incurred. 5. In ~espect of taxes payable pursuant to section 5~ of The Assessment Act, a percentage charge of one per centum 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 per centum is imposed and shall be added to every such tax remaining unpaid on the first day of each calendar month thereafter in which default con- tinues but not after the end of the year in ~hich the taxes were levied; and it shall be the duty of the Tax Collector i~nediately 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 Ta~ Collector shall add to the amount of all taxes, due and unpaid in 1961, interest at the rate of one-half of one per cent per month for each month or fraction thereof from the 31st day of December, 1961, until the taxes are paid. And the Township Treasurer and Tax Collector shall continue to collect such dues and unpaid taxes together ~rlth 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 30th day of June, 1961, and upon a tax bill being paid in full before the 30th day of June, 1961~ a discount of one per cent ~111 be allowed on such tax bill. 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 Huni- cipal Building, Brougham, except that current taxes may be paid at the Canadian Bank of Commerce at Claremont, Picketing, Stouffville, ~nitby~ Brooklin, Ajax~ Highland Creek and RoUge Hills Branches until December 31st, 1961, without extra collection charges, and such place or places as he may appoint, or to the Tax Collector For the said Township, at the time and place or places provided. 10o The Tax Collector be, and he 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 percentage charge imposed and collectable under section 7 in respect to non-payment of any taxes or any class of taxes or of any instalment thereof. - 3 - 11. Nothing herein contained shall prevent the Tax Follector from proceeding at any time with the collection of any rate, tax or assessment, or any part thereof, in accordance with the provlsinns 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 remuner- ation 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 Township 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 1961 shall be returned by the Tax Collector to the Township Treasurer, under the provisions of the Statutes in that behalf, on or before the 2$th day of February, 1962, 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 Picketing, 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 moneys 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. 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 1961, furnish security for the faithful performance of his duties, to the satisfaction of the Township Council. -4- 22. By-Laws Numbers ~A~and~ be and the same are hereby repealed. BY-LAW read a First and Second time this ay of { ,~'.: 1961 BY-LAW read a Third time and PASSED this ay of ~ 1961 ? l, / Reeve