HomeMy WebLinkAboutBy-law 5183/97 THE CO~0RA~ON_ OF THE TOWN OF P!~NO
BY,LAW NO. §183/97
Being a by-law to establish Instalment Due Dates for the
1998 Interim and Final Levy
WHEREAS By-law 354/76, enacted by the Council o1' the Corporation of the Town of Picketing on
January 2, 1976, provides generally for the payment and collection of taxes; and
WHEREAS Section 370 of the l~;unicipal Act R.S.O. 1990, as amended bv the Fair Municipal Finance
Act, 1997 and the Fair Municipal Finance Act, 1997 (No.2) provides that the council of a municipality
may, before the estimates for the forthcoming year are adopted, pass a by-law levying taxes on the
assessment of property in the municipality; and
WHEREAS the said section 370, as amended, provides in subsection 9 thereof that the interim taxes
shall be levied "on the assessment according to the assessment roll, as most recently revised before the
by-law is passed, for taxation in 1997 in accordance with the following:
1. Taxes on residential and farm assessment shall be set by levying a mill rate that does not exceed
the prescribed percentage (or 50 per cent if no percentage is prescribed) of the residential mill
rate levied in 1997;
2. Taxes on commercial and industrial assessment shall be set by levying a mill rate that does not
exceed the mill rate that would raise, on all the commercial and industrial assessment rateable for
local municipality purposes in 1997, the prescribed percentage (or 50 per cent if no percentage is
prescribed) of the total taxes raised on that commercial and industrial assessment in 1997
including all business taxes levied in 1997"; and
WHEREAS no percentages have been prescribed for the purposes of the said subsection 370(9); and
WHEREAS it is deemed expedient at this time to fix the amoun*, and due dates for the payment of
instalments of the 1998 interim and final levy.
NOW THEREFORE, THE COUNCIL OF THE TOWN OF PICKERING HEREBY ENACTS AS
FOLLOWS:
1. The mill rate for taxes on residential and farm assessment will not exceed 50 per cent of the
residential mill rate levied in 1997 on such assessment in the Town of Picketing.
2. Before the adoption of the estimates for 1998, lhere shall be levied as taxes on the assessment of
all property in the Town of Pickering rateable for local municipality purposes according to the
assessment roll as most recently revised before this by-law is enacted for taxation in 1997, in
amounts calculated by the Treasurer.
3. Taxes shall be payable to the Treasurer, Town of Picketing.
4. When not in default, the payment of taxes, or any instalment thereof, may also be made at any
financial institution permitted by the Municipal Act, R.S.O. 1990, c. M.45, as amended, as
designated by the Treasurer.
5. The Treasurer or Tax Collector may mail, or cause to be mailed, all notices of taxes required in
accordance with the provisions of the Municipal Act, R.S.O. 1990, c. M45, as amended, to the
ad&mss of the residence or place of business of the person taxed pursuant to this by-law. Notices
will not be mailed to tenants. It is the responsibility of the pe~on taxed to notify and collect
taxes from tenants or other persons.
6. The Treasurer or the Tax Collecto~ shall be and they are hereby authorized to accept part
payment ~rom time to time on a~count of any taxes due, and to give a receipt for such part
payment provided that acceptance of any such part payment does not affect the collection of any
percentage charge imposed or collectable under section 9 in respect to non-payment of any taxes
or any class of taxes or of any instalment thereof.
7, Thc Treasurer-Tax Collector is hereby authorized to prepare and give two separate tax notices for
the collection of 1998 taxes, one notice being an INTERIM notice, with two instalments, and one
being a FINAL notice with two instalments, as follows:
INTERIM Tax Notice
- due date of the first instalment February 24, 1998
- duc date of the second instalment April 27, 1998
FINAL Tax Notice
- due date of the first instalment June 25, 1998
- due date of the second instalment September 25, 1998
8. Except in thc case of taxes payable under section 33 and 34 of the Assessment Act, R.S.O. 1990,
c. A31, as amended, the percentage charge as a penalty for non-payment of taxes and monies
payable as taxes shall be added to every tax or assessment, rent or rate of any iastalment or part
~ thereof remaining unpaid on the first day of default and on the first day of each calendar month
thereafter in which such default continues but not after December 31 of the year in which the
taxes become payable, and it shall be the duty of a Tax Collector, immediately after the several
dates named in section 2 to collect at once, by distress or otherwise under the provisions of the
applicable statutes 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 in,~urred.
9. In respect of ta,-:es payable under sections 33 and 34 of the Assessment Act, R.S.O. 1990, c.
A.31, as amended, the percentage charge imposed as a penalty for non-payment of taxes and
monies payable as taxes shall be added to every amount of taxes so payable remaining unpaid on
the first day alter twenty-one days from the date of mailing by the Treasurer or a Tax Collector
of a demand for payment thereof and on the first day of each calendar month thereafter in which
default continues but not after December 31 of' the year in which the taxes become payable; and
it shall be the duty of a Tax Collector immediately after the expiration of the said twenty-one
days to collect at once by distress or otherwise under the provisions of the applicable statutes, all
such taxes as shall not have been paid on or before the expiration of the said twenty-one day
perio& together with the said percentage charges as they are incurred.
10. 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.
11. 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 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.
~ 12. This by-law is to come into effect on the I st day of January, 1998.
~ BY-LAW read a fLrst, second and third time and finally passea this 22nd day of December, 1997.
Wayne Arthurs, Mayor
~ruce Taylor, Clerk