HomeMy WebLinkAboutBy-law 3937/71THE CORPORATION OF = '1' j3HIP of P2CKERING
BY-LAW MWER X7/71
A By-lax of the Corporation of the
Township of Pickering for the collection
of taxes for the year 1971.
WORM it is expedient to fix dates upon which the taxes for the
year 1971 for general Township purposes (hereinafter called the
I eneral rate) and for public, secondary and separate school p rpiosee
hereinafter called the school rate), as will be rated by certain
by-laws passed in 1971 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 improvement and all other rents or rates payable as taxes
shall be payable;
AND WHEREAS it is further expedient to impose an additional percentage
eharge for non-payment of taxes, including local improvement rates
and all ether 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;
TfMREr= the Council of the Corporation of the Township of Pickering
ENACTS AS FOLLOWS:
1. The taxes for the year 19710 as rated tinder bT-laws passed in 1971
including all local improvement rates and other rents or rates
payable as taxes shall be due and payable on and from the lot
day of January, 1971.
2. The dates for the payment of taxes, by instalments. shall be oA
or before the following due dates:
Interim. Tax Billing:
Due date of FIRST INSTAINO February It 1971
Due date of SECOND INSTALKWT March 261 1971
Due date of THIRD INSTAIMMT May 26, 1971
Final Tax Bl_.ling:
Due date of FOURTH ]NSTAIMr31T July 26, 1971
Due date of FIFTH INSTALMENT September 24, 1971
Due date of S M STATM NT November 26, 1971
If there is a default of payment of any instalment in either the
interim or the final billing above by the day named.for pelt
thereof, the subsequent instalment or inetalmente in either
category shall forthwith become payable.
3. All 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 bueinese taxes) shall, subject
to the pr&w1n .ons of section 12 hereof, be paid on or before the
respective dates fixed by section 2 for the payment of the first,
second, third, fourth, fifth and sixth instalments of taxes,
without any addition thereto, and shall be included in the tax
bills as the first,. -8eoerAs third„ fourths fifth and slXth Uotelmmts
of taxes.
-2-
4. Except in the case of taxes payable pursuant to section 44 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 parti
thereof remaining unpaid on the first day of default, and a
further percen'age charge of one percent is imposed and shall be
added to every such tax, assessment, rent or rate or any instalment
or part thereo. remaining unpaid on the first day following
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 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.
5. In respect of taxes payable pursuant to section 44 of the
Assessment Act, a percentage charge of one percent 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 percent is imposed and shall be added to every such tax
remaining unpaid on the first day 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
bom 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 1971, interest at the rate of
one percent per month for each month or fraction thereof from
the 31st day of December, 1971. And the Township Treasurer and
Tax Collector shall continue to collect such dues and unpaid
taxes, together with interest at the aforesaid rate until sach
taxes are paid.
7. The Tax Collector is authorized to receive payments on account
of taxes before the let day of February, 1971, and upon a tax
bill being paid in full before the lot day of February, 1971, on
the Interim Billing and in full before the 26th day of July, 1971,
on the Final Billing, discount of one percent will be allowed on
each such tax bill. In no event will a 1% discount be allowed
on a final billing if the interim billing is in arrears.
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#
Pickering, except that current taxes may be paid at the Canadian
Imperial Bank of Commerce at Claremont, Pickering, Stouffville,
Whitby, Brookl.i , Ajax, Highland Creek, Rouge Hills and Bay Ridges
Branches until December 3lat, 1971, 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.
-3-
1A. The Tax Collector is hereby authorised 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 shall not affect the collection of any
percentage charge imposed and collectible under section 6 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 remuneration
due to such employee, the amount then payable for taxes udder
this by-law and such payment shall relieve the employer from any
liability to the employee for the amount so paid.
13. The Tax Collector shall deposit at 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 'Measurer, 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 Townebip
Treasurer, and he is hereby authorized to order their production
to ham and inspect the same at all reasonable times,
15. The Collectorls Rolle for the year 1971 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, 1972 and no extension of the time for the return of
the Rolla 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 Pickering,
immediately after the passing thereof.
17# 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 by the
Township br+-laws and the statutes governing the collection of
taxes.
18.. The Tax Collector shall report the result of the collection of
taxes to the Council.
-4-
19. An requisitions for stationery, books, printings 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 1971, furnish security
for the faithful performance of his duties, to the satisfaction
of the Township Council.
22. By.,T,aw Number 3766 be and the same is hereby repealed.
By-Law read a First, Second and Third Time and PASSED in open
Council this th day of January 1M.
Clerk