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HomeMy WebLinkAboutBy-law 2416A BY-LAW Y TB PROVIDE FOR THE COLLECTION Or TAXES FOR THE YEAR 1959• (Passed Whereas it is expedient to fix dates upon which the taxes for the year 1959 for general Township purposes (hereinafter called the general rate) and for public, secondary and separate school purposes (hereinafter called the school rate) as rated by the following By-laws namely: BY-LAW NO. 2374 passed on the 2nd day of Feb., 1959, BY-LAW NO. 2382 passed on the 16th day of Mar., 1959, BY-LAW NO. 2384 passed on the 23rd day of Mar., 1959, BY-LAW NO. 2386 passed on the 23rd day of Mar., 1959, BY-LAW NO. 2401 passed on the 27th day of Apr., 1959, , BY-LAW NO. 2402 passed on the 27th day of Ppr., 1959, BY-LAW NO. 2403 passed on the 27th day of Apr., 1959, BY-LAW NO. 2406 passed on the 27th day of Apr., 1959, BY-LAW NO. 2410 passed on the 11th day of May, 1959, . J shall be imposed and on and from which they shall be due, and upon which the said taxes and local improvement assessment and all other rents or rates payable as taxes shall he payable; Hnd 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; Therefore the Council of the Corporation of the Township of Pickering enact] as follows; 1. The taxes for the year 1959 as rated by the following By-laws namely - RY-LAW NO. 2371 passed on the day of 7,4, 19139, BY-%'_JJ N0. 2382 pascad on the 1GLh uay of ear., I F3Y_LA',.' N0. ^384 passed on t.h-- 213 -?' (I ur T''ar•., 1959, LY_LAS: 150, a3R', pass „ on the r,7 lay or ., Aar ]9;9, °Y-LAN NO. 21,01 pa?:,r,rl on tph- 271n ,.Jay of Apr., 1 ^Y-LAl1 ',10. 21402 passed on i,hr 2,th tidy of Ai>r., 7 y''9, RY_IAW NO. 24013 pas:, ,. on the " Nh ' iy nr Apr., n . .r _* ,, +,T NO. .. 2406 pas,<d on th-: th dn^ y ;,r r A1. 1. '4 I?S_LII4J N0. 21410 pas, on I. 9, including all local il_?prf,v <s,?enL r:ltes „nd ot.her Tents ('I' PaYHI)le. as taxes shall be due and payable on an,l from tha Ist day of .Ianuary, 1959. 2. Ma dates for the payment or taxes, by inst.alo,?nt,.; shall be on or betfore the follow'inl; Ciue dates. Due date of 1)ue cafe of ^ue data of lst Instalment I 2nd InstalJnent• r in! Tusta'Dlert June 30 ' Au ust 31 Octote? 31 3. All +,.mounts 1, vied on ariy assessment for real property for ten, ral purposes, school purposes or for local improvement rates on any -" a.asessmr-nt, and all items for arrears of taxes, and all other rents or rates payable as Laxes (including business taxes) shall, subject to the provisions of section 11 hereof, be paid on or before the respective dates fixed by section 2 for the payment nr the first, second and third instalments or taxes, without any addition thereto, and shall be include(i in the tax bills as the first, second and third instalments of taxes. 4. P,xcept in the. case of taxes payable pursuant to section 51 of The Assessment. Act, a percentage nharge of one per cent.um is imposed as a penalty for non-payment of and shall be. added to every tax or assessment, rent or rate or any instalme.nt or part thereof remaining unpaid on the first day or default, and a. further percentage charge of one per centwn is imposed and shall be added to every such tax, assessment., rent, or rate or any inst:aLnent or part thereof remaining unpaid on the rirst ,',ay of each calen,lar month thereafter in which de°ault continues but not after tt,e end of the 01 - year in which the Woo wer4 InOW; and it shall ho %he luty of hh, 7a, Collector, iy.nediately after the lAst elate named in ?eatio, ^, to collect at once, under the provisione o` the statutes in that. NOR all sun! Ln OB, assessments, rents, ra.Ws or instOmente. ort Lh,rrof as shall not have been paid on or bcrore th= several W, s named as afornsaily togehhf r with t.h: rai•' charCen As C: ey a.r ? i.nrurrad. 5• In respect, of trxcn payable- pursuant, to section 51 of The Assessment Act, a percentagn charge of one per crntum is imposed an - Imiol-by far non-la3y,}ent and shall be a.deled to every aa,nurt or t,owus so payable rem%alal, urgw1d Ph tt firsL 111 r spy,- Mw Q, We or walling by the Tow Collector of a. demW for payn_.nt, thereof and a further percentage vhor6w of one per centum is imposed ?n_' shall be added to every such Lax ronsining unpaid no t.h,- first day o`' Peoh tale-near unnth thereafter in which default continues tint Heil- alien` th- end of the yuarr in which thr i:r;re,s were levied; and it sh,li be the duty bat Tax Collector immediately after At, expiration or Or said fourteen Axyb (init. ;.ot earlier than the 15th .lay a.P'kr the first date inDMoyd in 3-Mon herein) to collevu at once, render UK provisions ,,f i.h, wNt.ute s in .hut. behalf, all such .,eves as shall not hove bean paid ?a or before the exlrirablon or the said fourteen-day period, together with th, w,Wi percentage chargor as they are Scurred. 6. The Township Treasurer .end TAY Colitninr shall add to L.h, amount or all taxes, due and unte+.id in 1959, interest, at. Lhe rats- (X ,qw- hair of one per cant per month °or each month or fract.ir,n thereo'' Nor, the. 31st day of Becember 1959 until the :.axe., mre laid. An! thy- `° vmbbip Tr,n8urur -end Tax Collector shall continue to collech such due and unjok" tay,F together with inte=rest . at the aforesaid rat, until such tax,,5 are laid. 7. The Tax Collector is authorized to receive paynrnt" on account of taxes before the 30th day of June 1959 and upon a tax bill being laid in full Worr- the 30th day of June 1959 a discount of one per cent will be allowed on such Lax bill. R. The Tax Collector may mail, or cause: to be mailed, to the address of the residence or place o" husiness of each person taxed the notice _.pecifying the amount of taxes payable by such person. -k- 9. The payment of all taxes, or any instalment, or fart thereof, shall he. made to the Tax Collector at his office in th" Municipal Building, Brougham, except that, current taxes may be paid at the Cinadian Rank of Conmerce at Claremont, Pickering, Stouffville, Wb itby, Brooklin, Ajax, Highland Creek and Rouge Hills Branches until December 310, 1959, 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 plane or places provided. 10. The Tax Collector be, and he is 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, shall not affect the collection of any percenthge charge imposed and collect ble under section 7 in respect to non-payment or 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 assess- ment, 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 rayme.nt, 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 othror remuneration Sue 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. 13• The Tax Collector shall deposit at least weekly all sums of money received bo hire to the credit of the Township Treasurer in thn bank or banks authorized by him to receive the same, from time to time, as dirreted by the Township Treasurer, and the Tax Collector shall forthwith produce the bank certificates of such depa;its to the Township Treasurer, who will credit the Collector with the amounts of such certificates and issue hie receiipt therefor, or the Township Troassurer may requir, the Tax Collector to -5- 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 Township Treasurer, and he is hereby authorised to order their production to him and in inspect the same at. all reasonable times. 15. the Collector's rolls for the year 19% . shall be returned by the Tax Collector to the Township Treasurer, under the provisions of the Statutes in that behalf, on or before the 26th day of February, 1.960, and no extension of the time for the return of the rolls 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 Ay- 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. Or 17. The Tax Collector shall carry out directions of the Township gouncil and shall account to and with the Township Treasurer for all tax moneys coming into his possession, and make all necessary returns and affidavits relative thereto, as required by the Township By-laws and the statutes governing the collection of taxes. 16. The Tax Collector shall report the result of the collection of taxes to the Council. 19. All 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. -G- 21. The Tax Collector shall, before entering upon the duties of the collection of taxes for the year 1959, furnish security for the faithful performance of his duties, to the satisfaction o£ the Township Council. BY-LAW read a First and Second title this BY-LAW read a Third time and Passed this COUNCIL CHAMBER, Pickering, 1 19 11-6 $ day of 1959. day ``l , 1959.