HomeMy WebLinkAboutBy-law 2975 B Y - L A W N U M B E R %.~
A BY-LAW OF THE CORPORATION OF THE TOWNSHIP OF PICKERING FOR THE
COLLECTION OF TAXES FOR THE YEAR 1965.
WHEREAS it is expedient to fix dates upon which the taxes for the year
~'~r 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 April,
1965, and on which said takes 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 percentage
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. F0. LLOW~:
1. The taxes for the year 1965, as rated under certain by-laws to be
passed in April, 1965, including all local improvement rates and
other rents or rates payable as taxes shall be due and payable on
and from the let day of January, 1955.
2. The dates for the payment of taxes, by instalments, shall be on or
before the following due dates:
Due date of FIRST INSTALMENT April 30, 1965,
Due date of SECOND INSTALMENT June 30, 1965.
Due date of TH..IRD INSTALMENT August 31, 1955.
Due date of FOURTH INSTALMENT October 29, 1965.
3. Ail 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 and fourth instalments of taxes, without any addition
thereto, and shall be included in the tax bills as the first, second,
third and fourth instalments of taxes.
Except in the case of taxes payable pursuant to section ~ of The
Assessment Act, a percentage charge of one per centum ks 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 per cent 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 Co/lector,
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.
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5. In respect of taxes payable pursuant to section 5~ of The Assessment
Act, a percentage charge of one per cent 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 cent is imposed and shall be
added to every such tax 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 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 1965, 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, 1965, until the taxes are paid.
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 30th day of April, 1965, and upon a tax bill
being paid in full before the 30th day of April~ 1965, a discount
of one per cent will 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 Municipal
Building, Brougham, except that current taxes may be paid at the
Canadian Imperial Bank of Commerce at Claremont, Fickerlng,
Stouffville, Whitby, Brooklin, Ajax, Highland Creek and Rouge
Hills and Bay Ridges Branches until December 31st, 1965, 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.
10. The Tax Collector be, and he is hereby authorized to acoept 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 collectible under section 5 in respect to
non-payment of any taxes or any class of taxes or of any instalment
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 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.
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13. The Tax Collector shall deposit et 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 Roils for the year 1965 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, 1956, 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 Cellector shall carry out directions of the Township
Council and shall account to and with the Township T~easurer
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 remult of the collection of
taxes to the Council.
19. Ail 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 1965, furnish security for the
faithful performance of his duties, to the satisfaction of the
Township Council.
22. By-Law Number 287~ be and the same is hereby repealed.
BY-LAw read a First and Second time this {[ day of 1965.
BY-LAW read a Third time and PASSED this /~"~Ay'' of -~-~2~ 1965.
Ree~V~~
Clerk