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HomeMy WebLinkAboutBy-law 6924/08 THE CORPORATION OF THE CITY OF PICKERING BY-LAW NO. 6924/08 Being a by-law for the collection of taxes and to establish the instalment due dates for the Interim Levy 2009. WHEREAS Section 317, of the Municipal Act, 2001, 5.0.2001, c.25, as amended, provides that the council of a local municipality may,. before the adoption of the . estimates for the year, pass a By-law levying amounts on the assessment of property, in the local municipality ratable for local municipality purposes; and WHEREAS, the Council. of the Corporation of the City of Pickering deems it appropriate to provide for such an interim levy on the assessment of property in this municipality. NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE CITY OF PICKERJNG HEREBY ENACTS AS FOLLOWS: 1. The amounts levied shall be as follows: a. For the residential, pipeline, farmland and managed forest property classes there shall be imposed and collected an interim levy of: If no percentage is prescribed, 50% of the total taxes for municipal and school purposes levied in the year 2008. b. For the multi-residential, commercial and industrial property classes there shall be imposed and collected an interim levy of: If no percentage is prescribed, 50% of the total taxes for municipal and school purposes levied in the year 2008. 2. For the purposes of calculating the total amount of taxes for the year 2008 under paragraph one, if any taxes for municipal and school purposes were levied on a property for only part of 2008 because assessment was added to the collector's roll during 2008, an amount shall be added equal to the additional taxes that would have been levied on the property if taxes for municipal and school purposes had been levied for the entire year. 3. The provisions of this By-law apply in the event that assessment is added for the year 2009 to the collector's roll after the date this By-law is passed and an interim levy s.hallbe imposed and collected. 4. Taxes shall be payable to the Treasurer, City of Pickering. By-law No. 6924/08 Page 2 5. When not in default, the payment of taxes, or any instalment thereof, may also be made at any financial institution permitted by Subsection 346 (2) of the Municipal Act, 2001, S.0.2001 c. 25, as amended. ' 6. The Treasurer may mail, or cause to be mailed" all notices of taxes required in accordance with the provisions of the Municipal Act, 2001, S.O. c. 25, as amended, to the address of the residence or place of business or to the premises in respect of which the taxes are payable unless the taxpayer directs the treasurer in writing to send the bill to another address, in which case it shall be sent to that address. Notices will not be mailed to tenants. It is the responsibility of the person taxed to notify and collect taxes from tenants or other persons. 7. The Treasurer is hereby authorized to prepare and give one separate tax notice for the collection of 2009 taxes, one notice being an INTERIM notice, with two instalments under the provisions of Section 342 of the Municipal Act 2001, S.O. 2001, c.25 as amended, as follows: INTERIM Tax Notice - Due date of the first instalment February 27, 2009 - Due date of the second instalment April 28, 2009; or either date adjusted by the Director, Corporate Services & Treasurer. 8. The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due, in accordance with the provisions of subsection 347 (1) and (2) of the Municipal Act 2001, S.O. c.25 as amended, and to give a receipt for such part payment under Section 346 (1) of the Municipal Act 2001, S.O. c.25, as amended. Council directs that, despite S. 347(2) of the Municipal Act 2001, all payments, including partial payments, shall be applied to accounts on a consistent basis. 9. Penalty: A percentage charge of 1 ~ per cent of the amount of taxes due and unpaid shall be imposed as a penalty for the non-payment of taxes. on the first day of default. Interest: Interest charges of 1 ~ per cent, per month, of the amount of taxes due and unpaid shall be imposed for the non-payment of taxes and shall start to accrue onthe first day of default. 10. Nothing herein contained shall prevent the Treasurer 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. By-law No. 6924/08 Page 3 11. If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid, it is the intent of Council for the Corporation of the City of Pickering that all remaining sections and portions of this By-law continue in force and effect. 12. That this By-law islo come into effect on the 1st day of January, 2009. BY-LAW read a first, second and third time and finally passed this 15th day of December, 2008.