Loading...
HomeMy WebLinkAboutTR 08/98 - \ ".. all ."..... " ''-,~i~~'''! I-\C\\r\~~ \, \ ~<;'t ,t\~ OF P'c. ,,0 ~ !#_~ ~~di~ ~ REPORT TO COUNCIL FROM: Gillis Paterson Director of Finance DATE: February 16,1998 REPORT NUMBER: TR 08/98 SUBJECT: Imposition of Penalty & Interest for Non-Payment of Taxes, amendment of Report TR 27/97 and By-Law 5181/97 RECOMMENDA nON: -. That Report No. TR 08/98, regarding the Imposition of Penalty & Interest for Non-Payment of Taxes be received and that Report No. TR27/97, Recommendations 3 and 4 and By-Law 5181/97 be amended to delete the reference to the date "March 1, 1998" and substituting therefore "Effective the first day of the first month following the due date of the first instalment of the final tax bill in 1998". ORIGIN: Report Number TR 27/97 was approved by Council providing for an interim levy, interim levy due dates, tentative final levy due dates, and to establish the rate of penalty & interest on the non-payment of taxes and tax arrears. AUTHORITY: Municipal Act, section 399, R.S.O. 1990, as amended. FINANCIAL IMPLICA nONS: The recommendations, if adopted by Council, result in a postponement of an estimated four months, depending on the confirmation of the final levy due dates, of the increase (3% per annum) on 1998 overdue payments and prior years' tax arrears. Due to elimination of the Business Occupancy Tax and considering everything else in this regard under change in 1998, it is not possible to estimate with any degree of accuracy what the foregone additional interest income might have been. This is not income that had previously been received by the Town. -2- - February 16, 1998 Report to Council # TR 08/98 BACKGROUND: The recommended amendments are necessary to correct an inconsistency in the dates released to the public on the Interim Tax Bill and the information mailed with the bill. The change will now be effective with the final billing and is not date- sensitive, as we cannot be certain as to the exact date of the final bill at this time. ATTACHMENTS: \ - ~2~- Gl IS A. Paterson ~ GAP/md Copy: General Manager ../ /~...... THE CORPORATION OF THE TOWN OF PICKERING BY-LAW NO. ,- Being a by-law to amend By-Law No. 5181/97 WHEREAS Council did on the 22nd day of December, 1997 pass By-Law No. 5181/97 to provide for the addition of interest to Tax arrears, and; WHEREAS Council is of the opinion that the imposition of such interest should be effective with the final billing in 1998. , \ NOW THEREFORE,THE COUNCIL OF THE TOWN OF PICKERING HEREBY ENACTS AS FOLLOWS: \ 1. By-Law No. 5181/97 is hereby amended by deleting the words "Effective March 1, 1998,"... and substituting therefore the following: "Effective the first day of the first month following the due date of the first instalment of the final tax bill in 1998, ..." - BY-LA W read a first, second and third time and finally passed this 16th day of February, 1998. Wayne Arthurs, Mayor ./ Bruce Taylor, Clerk - The Treasurer or Tax Collectot. shall are 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 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. The 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 - due 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 the 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 instalment 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 sueh 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. 9. In respect of taxes 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 after 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 Colle.:tor immediately after the expiration of the said twenty-one days to collect at once by distress or otherwise unda 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 period, 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/and 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 -LA W read a first, second and third time and finally passed this 22nd day of December. 1997. ~~ Wayne Arthurs, Mayor k~ .<<ruce Taylor, Clerk II I: Ii I. ii II '1 I, ~ II it Ii ,I ii II