HomeMy WebLinkAboutBy-law 3271 CORPOR^T ON TO ! HIP 0F
BY-LAW NUMBER .~2 ~/_
A ~y-law of the Corporation of the Township
of Pickering for the collection of taxes for
the year 1967.
WHEREAS it is expedient to fix dates upon which the taxes for the year
1967 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
March, 1967, 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 improve-
ment 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;
THEREFO~E the Council of the Corporation of the Township of Picketing
ENACTS AS FOLLOWS:
1. The taxes for the year 1967, as rated under certain by-laws passed
in March, 1967, 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, 1967.
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 28, 1967.
Due date of S~COND INSTALMENT June 30, 1967.
Due date of THIRD INSTALMENT August 31, 1967.
Due date of FOURTH INSTALMENT 0¢tober 31, 1967.
If there is a default of payment of any instalment by the day named
for payment thereof, the subsequent instalment o~,instalments ~all
forthwith b~.~me payable ..... o~_ ~ -_~ ..... ~ ~
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.
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 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 Collector,
i~aediately 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
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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 54 of the Assessment Ac
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.
The Township Treasurer and Tax Collector shall add to the amount
of all taxes, due and unpaid in 1967, interest at the rate of two-
thirds of one per cent per month for each month or fraction thereof
from the 31st day of December, 1967, current years, and July 31,
1967, for prior years taxes effective from December 31st in the
year in which the taxes were levied, until the taxes are paid.
And the Towr~ship 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 28th day of April, 1967, and upon a tax bill being
paid in full before the 28th day of April, 1967, 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 ~nount 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,
Picketing, except that current taxes may be paid at the Canadian
Imperial Bank of Commerce at Claremont, Pickering, Stouffville,
~itby, Brooklin, Ajax, Highland Creek and Rouge Hills and Bay Ridges
Branches until December 31st, 1967, 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 accept part pay-
ment 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 6 in respect to nonpayment
of any taxes or any class of taxes or of any instalment thereof.
11. Nothi~g herein contained shall prevent the Tax Collector from proceed-
ing 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. ~ere 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.
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13. The Tax Collector shall deposit at least weekl~ all sums of money
received by him to the credit of the To~ship ~reasurer 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
To~ship 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.
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 time~.
15. The Collector's Rolls for the year 1967 shall be returned by the Tax
Collector to the Township Treasurer, under the provisions of the
Statutes in that behalf, on or before the 29th day of February, 1967,
and no extension of the time for the return of the Roils 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.
ly. 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 ~y the Township By-laws
and the statutes governing the collection of taxes.
1~. The Tax Collector shall report the result 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 1967, furnish security for the
faithful performance of his duties, to the satisfaction of the
Township Council.
22. By-Law Number 3156 be and the same is hereby repealed.
BY-LA~V read a Firs~ and Second time this /~ay of ~?~ 1967
BY-LAW read a Third time and PASSED this ~Zday of ~27f~ 1967
Clerk