Body: Council Type: By-law Meeting: Regular Date: 2011 Collection: By-laws Municipality: South Frontenac
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Document Text
TOWNSHIP OF SOUTH FRONTENAC BY-LAW 2011-11
A BY-LAW TO PROVIDE FOR AN INTERIM TAX LEVY; PAYMENT OF
TAXES; TO PROVIDE FOR PENALTY AND INTEREST OF 1.25% O TAX ARREARS PER MONTH
WHEREAS Section 317(1) and (2) of the Municipal Act, 2001, S.O. 2001, c.25, as amended,
provides that:
- The Council of a local municipality, before the adoption of the estimates for the year
under section 290 of the Municipal Act, 2001, may pass a by-law levying amounts on the assessment of the property in the local municipality rateable for local municipality
purposes.
- A by-law for levymg amounts under subsection (1) shall be passed in the year that the amounts are to be levied or may be passed in December of the previous year if it provides that it does not come into force until a specified day in the following year.
AND WHEREAS sub-section 317(3) of the Municipal Act, 2001, contains the following additional rules:
The amounts levied on a property shall not exceed the prescribed percentage, or 50 percent if no percentage is prescribed, of the total amount of taxes for municipal and school purposes levied on the property for the previous year.
The percentage under paragraph 1 may be different for different property classes but shall be the same for all properties in a property class.
For the purposes of calculating the total amount of taxes for the previous year under paragraph 1, if any taxes for municipal and school purposes were levied on a property for only part of the previous year because assessment was added to the collector’s roll durmg the year, an amount shall be added equal to the additional taxes that would have been levied on the property if the taxes for municipal and school purposes had been levied for the entire year.
AND WHEREAS sub-section 317(5) of the Municipal Act, 2001, contains fhe following additional rule:
- The amounts may be levied on assessment added to the tax roll for the current year that was not on the assessment roll upon which the amounts are levied.
AND WHEREAS Section 342 (l)(a) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that the Council of a local municipality may pass by-laws providing for the payment of taxes in one amount or by installments and the date or dates in the year for which the taxes are imposed on which the taxes or installments are due.
AND WHEREAS Section 345(1) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that the Council of a local municipality may pass by-laws to impose late payment charges for the non-payment of taxes or any installment by the due date. AND WHEREAS sub-sections 345(2) and (3) of the Municipal Act, 2001, contains the following additional rules:
A percentage charge, not to exceed 1 IA per cent of the amount of taxes due and unpaid, may be imposed as a penalty for the non-payment of taxes on the first day of default or such later date as the by-law specifies.
Interest charges, not to exceed 1 % per cent each month of the amount of taxes due and
unpaid, may be imposed for the non-payment of taxes m the manner specified in the bylaw but interest may not start to accrue before the first day of default.
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^NILWI?ER?A^ sectK)n346(2) of ^ Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that the Council ofa local nuuucipaUty ^ pass by-laws to provide for the payn^t-of taxes by any person into a financial institution to the-credit of the teasurer of the munioip^y and in that case, the person making the payment shall be entitled to be issued a receipt by Ae institution for the amount paid.
AND WHEREAS Council deems it expedient to pass a by-law for such purposes. NOW THEREFORE the Council of the Coiporation of the Township of South Frontenac enacts as follows:
- That an interim tax rate is hereby imposed and levied on the whole of the assessment for
real property in each of the “Residential Assessment”, “Multi-Residential Assessment”, ^Commercial Assessment", “Industrial Assessment”, “Farm Assessment” and “Managed Forest Assessment” and the applicable subclasses pursuant to Section 7 of the Assessment Act, R.S.O. 1990, c.A.3 1, as amended, as set out in Schedule “A” attached hereto.
- All amounts as_ calculated above shall be adjusted by an amount to provide that the levy
does not exceed 35 percent of the 2010 tax levy, subject to the following rules: a. Taxes for municipal and school purposes levied on a property for only part of the previous year because assessment was added to the collector’s roll during the year,
shall have an amount added equal to the additional taxes that would have been
levied on the property if the taxes for municipal and school purposes had been levied for the entire year.
b. The amounts levied on assessment added to the tax roll for the current year that was not on the assessment roll upon which the amounts are levied, shall be deemed to be 35% of the 2010 tax levy.
- The said interim tax levy shall become due and payable on the 31st day of March 2010.
- On all taxes of the interim tax \e-y which are in default on the first day of default, a
penalty of 1.25% shall be added and thereafter a penalty of 1.25% per month (15% per annum) shall be added on the fast day of each and every month in which the default continues, until December 31, 2011.
On all other taxes in default on January 1st, 2011, interest shall be added at the rate of 1.25% per month (15% per annum) or fraction thereof.
Penalties and interest on all taxes of the interim tax levy in default shall become due and
payable and shall be collected forthwith as if the same had originally been imposed and formed part of such unpaid interim tax levy.
The collector shall send a tax bill to the taxpayer’s residence or place of business or to the premises in respect of which the taxes are payable unless the taxpayer directs the b-easurer in writing to send the bill to another address, in which case it shall be sent to that address.
The taxes are payable at the following: a) Township of South Frontenac municipal offices: i. 4432 George Street, Sydenham, Ontario ii. 2490 Keeley Road, Sydenham, Ontario
b) At any financial institution having payment arrangements with the Township of South Frontenac.
c) By filing an application for voluntary pre-authorized payment for automatic
debit of installment from bank account, in accordance with the Township’s standard practice.
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- The Treasurer is hereby empowered to accept partial payments from time to time
on
account of taxes due and shall credit such payment first on account of the interest and percentage charges, if any, added to such taxes and shall credit the remainder of such
payment against that part of the taxes that has been in arrears for the greatest period of
time but no such payment shall be received after a tax arrears certificate has been registered under section 378 of the Municipal Act, 2001, S.O. 2001, c.25, as amended.
- This by-law shall come into force and take effect on the day of passing. Dated at the Township of South Frontenac this 15th day of February, 2011. Read a first and second time this 15th day February, 2011.
Read a third time and finally passed this 15th day of February, 2011. THE CORPORATION OF THE
TOWNSHIP OF SOUTH FRONTENAC
^
^4^-.
Gary Davison, Mayor
‘Wify^ ^i/CIerk-Admmistrator
Schedule “A” to By-Law No. 2011-11
TOWNSHIP OF SOUTH FRONTENAC - 2011 INTERIM TAX RATE SCHEDULE Assessment Class Residential and Farm Residential Multi-Residential
RTC
2010 Total Tax Rate
2011 Interim Tax Rate
R
0.980755%
0.343300%
MT
0.980755%
0.343300%
Current Value Assessm
Tax Amount Per Class
2,205,581,610 3,468,000 19,648 21,830,632 174,633 191,075 675,250 31,250 486,566 80,161 1,576,562
7,571,762 11,906
Commercial-Fult, Shared PIL Commercial Occupied
CH
2,416941%
0.845900%
CT
2.416941%
0.845900%
Commercial Vacant Land Commercial Excess Land
ex
1.691859% 0.592200%
cu
1.691859%
0.592200%
New Const-Full-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL Industrial Occupied
XT
2.169755%
0.759400%
GT
2.416941%
0.845900%
IH
2.648227%
0.926900%
IK
1.563889%
0.547400%
IT
2.648227%
0.926900%
Industrial Excess Land Industrial Vacant Land Industrial-New Constmction-Taxable Industrial-New Consfruction-Excess
[U
1.721348%
0.602500%
0
0
IX
1.721348%
0.602500%
JT
2.169755%
0.759400%
2,851 7,102
JU
1.410341%
0.493600%
Fanmlands
FT
0.245189%
0.085800%
Managed Forest
473,181 935,270 27,231 49,987,734
TT
0.245189%
0.085800%
4,661,151
Fatal
11 BDGTSUM.123
166
184,665 1,034 1,132 5,128 264
4,510 439
14,613
134
42,889 3.999
7,852,595
08/02/2011
