Published January 1, 2011
Word Count 3213 words
Reading Time 16 min read

Body: Council Type: By-law Meeting: Regular Date: 2011 Collection: By-laws Municipality: South Frontenac

[View Document (PDF)](/docs/south-frontenac/By-laws/2011 By-laws/2011-27 Levy Taxes for the Year 2011.pdf)

Document Text

SOUTH FRONTENAC TOWNSHIP BY-LAW 2011-27

A BY-LAW TO LEVY TAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FO THE YEAR 2011

WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001, the Fair Municipal Finance Act, 1997, the Fair Municipal Fmance Act, 1997 (No.2) and the Small Business and Charities Protection Act, 1998 to establish tax rates for 2011;and,

WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses have been established by the County of Frontenac, by its By-law 201 1-0034 and,

WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001 to levy on the whole rateable property according to the last revised assessment roll for the Corporation of the Township of South

Frontenac the sums set forth for various purposes in Schedule “C” hereto attached for the current year; and

WHEREAS an interim levy was made before the adoption of the estimates for the current year;

NOW THEREFORE THE CORPORATION OF THE TOWNSHIP OF SOU FRONTENAC, BY ITS COUNCIL, HEREBY ENACTS AS FOLLOWS:

  1. The 2011 estimates for the current year as set forth in Schedule “C” attached hereto and forming part of this by-law are hereby adopted.

  2. For the year 2011, the Corporation of the Township of South Frontenac shall levy upon the Residential and Farm Residential Assessment, Farmland Under Development I Assessment, Farmland Under Development H Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Parking Lot Assessment,

Farmland Assessment and Managed Forest Assessment the rates of taxation per current value assessment for general, education and Frontenac County purposes as set out in Schedule “A” attached hereto and forming part of this by-law.

  1. The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2011.

  2. For payments-in-lieu of taxes due to the Corporation of the Township of South Frontenac, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year 2011.

  3. For railway rights of way taxes due to the Corporation of the Township of South Frontenac in accordance with the Regulations as established by the Minister of Finance, pursuant to the Municipal Act, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year

  5. The Treasurer is hereby authorized to collect the Special Area Charges and Rates as set

out in Schedule “B” which is attached hereto and forms part of this by-law and these Special Area Charges and Rates shall be added to and form part of the Collector’s Roll.

  1. The levy for general municipal, education and County of Frontenac purposes on the uncapped classes shall become due and payable in two installments due June 30, 2011 and September 30, 2011.

2.

  1. As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed a penalty of one and one-quarter percent (1.25%) per month on the first day of each month

following default of payment on all taxes of the current year remaining unpaid after the due date of said taxes.

  1. There shall te unposed additional interest of one and one-quarter percent (1.25%) per month on all taxes outstanding at the end of the year for which the taxes were levied provided in Section 345(3) of the Municipal Act, 2001.

  2. Penalty and interest charges at the prevailing rate will be added in the same manner as taxes to those non-levy items added to the Collector’s Roll for collection.

  3. All supplementary taxes levied under the Assessment Act will be due 21 days after

demand, and penalties and interest will be added in the same manner as the ordinary tax bills. The Treasurer is authorized to receive payment in two installments for the payment

of supplementary tax bills for new residential units where the tax bill covers a period

exceeding nine (9) months, with the second installment to be due no less than two months after the first instalhnent due date.

  1. The Treasurer of the Coiporation of the Township of South Frontenac is hereby empowered to accept part payment from time to time on account of any taxes due.

13- pursuant to the provisions of the 2011 Municipal Budget, transfers budgeted as a “Contribution from Revenue Fund to Reserves” shall be implemented by the Treasurer in the amount budgeted. Transfers budgeted as a “Contribution from Reserves and/or

Reserve Funds to Revenue Fund and/ or Capital Fund” shall be implemented by the Treasurer in the exact amount required to finance the actual expenditures of the

particular project net of other applicable revenues, even should said amount exceed the

transfer/ contribution from Reserves and/or Reserve Fund originally budgeted for. 14. Any surplus/deficit as of December 31, 2011 in the Capital Fund resulting from the operations of the Capital Fund, shall be transferred to/ financed from the Reserve for

Capital Improvements. Where the surplus/deficit originates in a district Capital Fund it be transferred to/ financed from the district Reserve for Capital Improvements. 15. Any surplus/deficit resulting from the 2011 operations of the General Revenue Fund

as of December 31, 2011 be transferred to/fmanced from the reserve for Working Capital.

  1. Notwithstanding the foregoing, pursuant to the provisions of the 2011 Municipal Budget, the following transfers shall be made to the Reserve noted should a surplus arise from the operation of the department activity as noted: DEPARTMENT Revenue Fund

RESERVE

Administration

Administration

Policing

Policing

Fire Sanitation Roads Winter Control

Fire Sanitation Roads Winter Control

Equipment Rental Surplus Planning

Equipment Planning

Environmental Committee Parks and Recreation

Environmental Committee Parks and Recreation

Capital Fund Administration Fire Roads Sanitation

Administration Fire Roads Sanitation

Planning

Planning

Parks and Recreation

Parks and Recreation

as

3.

  1. Notwithstanding any of the foregoing, the Treasurer is hereby authorized to accept

payments made on the current Pre-Authorized Payment Plan on the first day of the month following the due date for payment of taxes without adding penalty and/ or interest charges to the outstanding taxes and tax arrears.

  1. The levy on the capped classes shall be finalized by way of amendments to this by-law.
  2. If any section or portion of this by-law or the schedules attached hereto is found by a court of competent Jurisdiction to be invalid, it is the intent of the Council of the

Corporation of the Township of South Frontenac that all remaining sections and portions of this by-law and the schedules continue in force and effect.

  1. This by-law shall come into force and take effect on the date of its passage.

Dated at the Township of South Frontenac this 3rd day of May, 2011. Read a first and second time this 3rd day of May, 2011. Read a third time and finally passed this 3rd day of May, 2011. Municipal Corporation of the Township of South Frontenac

^

?

-^(Sary Davison, Mayor

I/

» V

Way ne Orr,

^

istrator

Schedule “A” to By-Law No. 2011-27

TOWNSHIP OF SOUTH FRONTENAC - 2011 TAX RATE SCHEDULE South

Frontenac

Frontanac

County Tax Rate

Assessment Class

RTC

Tax Rate

Residential and Farm Residential

RT MT CH CT ex cu XT GT IH IK IT IU IX JT JU FT TT

0.485812% 0.485812% 0.485812% 0.485812% 0.340068% 0.340068% 0.485812% 0.485812% 0.485812% 0.315778% 0.485812% 0.315778% 0.315778% 0.485812% 0.315778% 0.121453% 0.121453%

Multi-Residential

CommerciaI-Full, Shared PIL Commercial Occupied Commercial Vacant Land Commercial Excess Land

New Const-Full-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL Industrial Occupied Industrial Excess Land Industrial Vacant Land

Industrial-New Construction-Taxable Industrial-New Construction-Excess Farmlands Managed Forest Total

Education Tax Rate

Total Tax Rate

0.212540% 0.231000% 0.929352% 0.212540% 0.231000% 0.929352% 0.212540% 1.608438% 2.306790% 0.212540% 1.608438% 2.306790% 0.148778% 1.125907% 1.614753% 0.148778% 1.125907% 1.614753% 0.212540% 1.330000% 2.028352% 0.212540% 1.608438% 2.306790% 0.212540% 1.798141% 2.496493% 0.000000% 1.168792% 1.484569% 0.212540% 1.798141% 2.496493% 0.138151% 1.168792% 1.622720% 0.138151% 1.168792% 1.622720% 0.212540% 1.330000% 2.496493% 0.138151% 0.864500% 1.622720% 0.053135% 0.057750% 0.232338% 0.053135% 0.057750% 0.232338%

C:\Users\dbrad<en\Documents\a-sfront\finl\budget\2011\2011 Budget Approved .xlsSchedu Ie A - Rate Summary

Total

Current Value Assessmant

Fax Amount

South

Frontenac

Education

Per Class

Frontonac

Levy

Levy

County Levy

2,205,581,610 3,468,000

20,497,609 32,230

10,714,980 16,848

4,687,735 7,371

5,094,894 8,011

20,497,609 32,230

0

0

0

0

0

0

21,830,632 191,075 174,633 675,250 31,250

503,587 3,085 2,820 13,696

106,056

46,399

650 594

284 260

3,280

1,435

351,132 2,151 1,966 8,981

503,587 3,085 2,820 13,696

0 0

721 0 0

152 0 0

66 0 0

503 0 0

721 0 0

1,576,562

39,359

7,659

3,351

28,349

39,359

0

0

0

0

0

0

473,181 935,270 27,231 49,987,734 4,661,151

7,678 23,349

1,494 4,544

654

5,531 12,439

7,679 18,971

442

86

38

235

359

116,140 10,830 21.251,546

60,712 5,661

26.561 2,477

10,922,716

4,778,619

28,868 2,692 5,545,752

116,141 10,830 21,247,087

2,289,613,579

1,988

A-

28/04/2011

Schedule “B” to By-Law No. 2011 - 27 TOWNSHIP OF SOUTH FRONTENAC SPECIAL AREA CHARGES AND RATES

WASTE MANAGEMENT CHARGE ON AN ANNUAL BASIS PER UNIT Charge per assessed unit

Residential Dwelling

$100.00

Residential Seasonal Dwelling

$100.00

Commercial

$100.00

FIRE CAPITAL SPECIAL AREA RATE

Assessment Class

Special

Current

Fire

Value

RTC

Tax Rate

Assessment

0.016679% 0.016679% 0.016679% 0.016679% 0.011675% 0.011675%

2,205,581,610

367,868

3,468,000

578 0

Residential and Farm Residential

RT

Multi-Resldential

MT

Commercial-Full, Shared P1L

CH

Commercial Occupied

CT

Commercial Vacant Land Commercial Excess Land

ex cu XT GT IH

New Const-Full-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL Industrial Occupied Industrial Excess Land Industrial Vacant Land

Industrial-New Constructlon-Taxable Industrial-NewConstruction-Excess

IK IT IU

IX JT

Farmlands

JU FT

Managed Forest

TT

Total

Tax Amount Per Class

0

21,830,632 191,075

0

22 20 113 5 0 0

1,576,562

263

0

0 51

0.016679%

174,633 675,250 31,250

0.016679%

0

0.016679%

0.010841% 0.016679% 0.010841% 0.010841% 0.016679% 0.010841% 0.004170% 0.004170%

3,641

473,181 935,270 27,231

156

49,987,734

2,084

4,661,151 2,289,613,579

375,000

C:\Users\dbracken\Documents\a-sfront\finl\budget\2011\2011 Budget Approved.xlsSchedule B - Area Charges

3 194

28/04/2011

Schedul9 “C” to By-Law No. 2011 - 27 TOWNSHIP OF SOUTH FRONTENAC 2011 MUNICIPAL BUDGET SUMMARY TO BE RAISED BY TAXATION EXPENDITURES NET OF FUNCTION REVENUES 2010

2011

$

Total

Total

Increase

General Government

% Increase

General Municipal Tax Wrile-Offs/Reductions

56,500

Transfer to Reserves (Funds)

20,000

Less General Revenues

Sub-Total Administration Members of Council

Clerks Department Election

Treasury Department Sydenham Municipal Office Keeley Road Office

OPP Building 4418WheatieySt

Verona Medical Building Sub-Total

Protective Inspections Emergency Services Enhanced 9-1-1

Emergency Plan Police Services

Building Department

Civic Numbering Dog Control Livestock

Pound Keeper Fenceviewers

-2,373,655 -2,297,155

50,500

-6,000 -10.62% 0 0.00% -2,118,950 254,705 -10 .73% -2,048,450 248,705 -10.83?i

20,000

207,800 298,197 18,000

6.01% 220,288 12,488 263,905 -34,292 -11.50% 18,000

0

474,280 34,428 16,046

491,350 40,470 14,070

17,070

0 939 0

0 2,000

1,049,690

1,050,083

918,760 8,310 1,100

892,701 8,670 1,300

1,913,687 1,518 15,300

1,912,245 -1,867 10,000

6,777

7,400 7,475 375 100 28,084

4,950 375 100

0

3.60% 6,042 17.55% -1,976 -12.31% 0 0.00% -939 -100.00% 2,000 393

-26,059 3GO 200

623 0

0 2,223

25,861

-18,080

Conservation Authorities Sub-Total Environmental Services

-28,200 -10,120

166,422

163.515

312,283

-2.84% 4.33% 18.18%

9.19%

2,525 51.01%

By-Law Enforcement

Collection-Garbage Collection-Recycling Special Charges

0.04%

-0.08% -1,442 -3,385 -222.99% -5,300 -34.64%

Trailer Licencing

3,045.080

0.00%

-2,907

0.00% 0.00% 8.60% -1.75%

3,001.798 -43,282 -1.42%

Disposal-Recycling

-8,223

Hazardous Waste

27,000 46,000

436,241 123,958 39.69% 496,561 108,519 27.97% 0.95% -1,010,000 -9,500 568,847 260,449 84.45% -24,745 -16,522 200.92% 40,000 13,000 48.15% 30,000 -16,000 -34.78%

13,200 86,200

536,904 450,704 522.86%

31,228 31,228

31,300 31,300

72 72

0.23% 0.23%

85,329 81,399 209,827 0 376,555

102,290 82,762 234,418 0 419,470

16,961 1,363

24,591

19.88% 1.67% 11.72%

0 0 104,667

0 0 104,005 104,005

0 0 -662 -662

3,701,800

-57,717

Disposal-Garbage

Sustainability Committee Septic Re-lnspectlon Sub-Tolal Health Services

Cemetery - Abandoned Upkeep

Sub-Tolal Recreation & Culture Recreation Committee

Recreation Programs

Buildings & Parks Environmental Acfvisory Sub-Totai

Planning Tile Drainage Municipal Drains

Planning & Committee of Adj

388,042

-1,000,500 308,398

0

-13,200 -100.00%

0

42,915

11.40%

-0.63%

Sub-Total Roads Maintenance Construction Overhead Less Revenues Sub-Total

-5,037,600 7,910,489

TO BE RAISED BY TAXATION

10,306,754

10,922,712 615,958

5.98%

Raised by Taxation-tax rate Special Rate - Fire

10,306,754

10.922,712 615,958

5.98%

7.14%

Special Charge - Waste Management

1,000.500

375,000 1,010,000

Total

11,657,254 12,307,71 2 650,458

104,667 3,759,517 7,035,000

2,153,572

350,000

-0.63%

-1.54%

4,050,000 -2,985,000 -42.43% 1,516,371 -637,201 -29.59% -1,440,569 3,597,031 -71.40%

7,827,602 -82,887 -1.05%

25,000 9,500

Jsers\dbracken\Documenls\a-sfront\finN3udget\2011\2011 Budget Approved .xlsSchedule C - Approved Budget

0.95%

5.58%

28/04/2011

Schedule “C” to By-Law No. 2011 - 27 2011 CAPITAL BUDGET GENERAL GOVERNMENT

BUDGETED PROPOSED FINANCING EXPENDITURETAX LEVY RESERVES GRANT/OTHER

Members of Council

5,000

Sub-total

30,000 35.000

0

35,000

0

0

0

0

0

5,000 5,000

5,000 5,000

0

0

5,000 30,000

Freasury Department

Sydenham Building

10,000 0

10,000 0

0

30,000 300,000 300,000 1,500

30,000 300,000 300,000

Sub-total

2.000 633,500

2,000

Verona Medical Building

212,000

Sub-total Fatal

use

Admin Bldg RF

Admin Bldg RF 0

Admin Bldg RF Admin Bldg RF Admin Bldg RF

1,500 0

633,500

use use 0

202,000

Admin Bldg RF 10,000 Donation

212,000 895.500

0 5,000

202.000 880,500

10,000 10,000

PROTECTIVE SERVICES Fire Carried Forward from 2010

5,000 10,000 10,000 357,000

357,000

312,212 275,000

183,560 275,000

128,652 Fire/UFCO

[otal Fire Related Protection

987,512

7.000

851,860

128,652

0

0

0

0

5,000 10,000

Emergency Plan otal

Firs RF Fire Fire Fire & DCF

10,000

Fire

ROAD DEPARTMENT

Carried Forward from 2010

-1/2 Ton (Replace FT06-1999 Ford) -tender awarded in 2010 -1/2 Ton (Replace FT31-1999 Dodge) -tender awarded in 2010

30,000

30,000

30,000

30,000

630,000 20,000 200,000 30,000 220,000

630,000 20,000 200,000 30,000 220,000

New Projects

40,000 1,200,000

0

40.000 1,200,000

RD Equip RD Equip FGT DCF

RD Equip RD Equip RD Equip

Building imp Reserve 0

SYDENHAM WATER

504,772

339,412

Fatal

844,184

C:\Users\dbracken\Documents\a-sfronf\fjnl\budg9t\2011\20H Capital Budget.xls

370,850 BCF (incl grant on HB)

133,922 “TBD-2011 unfinanced **

0

0

504,772

Schedule “C” to By-Law No. 2011 - 27

2011 CAPITAL BUDGET **

NOTE: There was discussion that the balance of the Invest in Ontario Reserve Fund may bs allocated towards the 1/3 costs not being financed by BCF

ENVIRONMENTAL SERVICES Sanitation-Collection

Sanltation-Disposal

50,000 50,000

0

50,000 50,000

5,000

5,000

50,000 55,000

0

50,000 55,000

San Res 0

San Res DCF & San Res 0

25,000

25,000

25,000

0 0

0

50,000 155,000

0 0

25,000 50,000 155,000

16,000 16,000

0

16,000 16,000

FGT FGT

CEMETERIES

-_ Latimer Cemetery -1/4 acre lot addition plus legal. survey

Fatal

Cemetery Reserve

RECREATION

Carried Forward from 2010

10,000

10,000

Recreation Reserve

50,000

50,000

PKF

45,000 15,000

45,000 15,000

PKF PKF PKF PKF

6,000

6,000

10,000 150,000

10,000 119,000

20,000

20,000

10,000

10,000

630,000 10,000

230,000 400,000 BCF/Admin Bldg RF 10,000

PKF

5,000 5,000 25,000 10,000 15,000 10,000 5,000

5,000 5,000 25,000 10,000

PKF PKF PKF PKF

New Projects

Fatal

31,000 PKF/Pointlmp PKF PKF

Building Imp Reserve

15,000

7,000 5,000 5,000 5,000 5,000 5,000

5,000 5,000

5,000 5,000 45,000 1,096,000

0

2,000 4,000 1,000 1,500

2,000 4,000 1,000 1,500

1.500 10.000 5,259,196

3,000 PKF PKF PKF PKF

PKF PKF

45,000 Fundraisina 617,000

479,000

1,500 10,000

0

0

22,000

3.765.360

1.132.424

PLANNING

C:\Lls8rs\dbracken\Documents\a-sffont\flnl\budg8t\2011\2011 Capital Budget.xts

South Frontenac Toumship

Schedule “C” to By-Law No. 2011 - 27

RESERVES & RESERVE FUNDS-2011 Budget BALANCE AT CONTRfBUT/OW FROM BALANCE AT COH7WBUT10H TO REVENUES BEGIHHIHGREVENUE FUND CAPfTALFUND EHD OF YEAR SDSTD OF YEAR BDGTD DEVELOPERS IHTEREST FUHDRAISIHQ REVEMUEFUHD CAfVTALFUHD RESERVE FUMD RESERVE

Working Funds Unspent Operating

Unspent Capital

Contingancjas Capital Improvements Infrastructure (new In 2011 )

BuiUing Renovations/lmpn/mnt Administration

Labour Negotiations Fire Department - Wages Capital - Fire Equipment Capital - Building Insp Truck Policing Revenue Stabilizatton-BLDPT

Roads - Const/lmp Roads - Sidewalks

Roada - Winter Control

Roads - Equipment Unspent Capital - Syd Water Capital - Syd Water Sanitation Truck Sanitation

Sanitation - Recycling

Cemetery Lot Addition Recreation

tanning

p

Rsvanue Stabiization-SEVAP o 0ubdlvUer Contributions Sub-total

2,730,480.46 25,692.46

2,730.480.46

26,187.48

495.00

67,438.58

13,936.56

53,500.00

7,002.49 4,327.79 0.00 215.068.44

7,002.49

4,327.79 275,000.00

275,000.00

1,000.00

149,768.44

66,300.00

69,192.10 15,000.00

69,192.10

15,000.00 84,574.39

84,574.39 512,166.98 7,214.00

375,000.00

88,506.98 7,214.00

798,560.00

345,624.85

345,624.85

158.174.63 1,691,199.3 ^A

108,174.63 1,391,199.32

50,000.00 300,000.00

7,088.57

7,088.57

1,212,014.00 ^ 536,442.1 £350,000.00 30,761.36 125.745.27 12,000.00 13,000.00 624,546.48 236,534.84 40,000.00 10.000.00 113,458.91 3,011.33 10,000.00 5,000.00 5,000.00 25,751.27 8,904,508.62 1,039,495.00

1,212,014.00 375,442.12

510,000.00

30,761.36 125,745.27 25,000.00

532,564.48

91,982.00

236,534.84 34,000.00

16,000.00 10,000.00

103,458.91 13,011.33 10,000.00

0.00

0.00

0.00

180,000.00

19,900.00

0.00

350,000.00

1,546,342.00

200,000.00

70,018.00

0.00

25,751.27 8,047,661.62

RESERVE FUNDS

Development Charges Gas Tax Reserve Fund

1,584,088.09 298,871.59

nvest in Ontario Funding dministration BuiMing Accessibirrty Ressrva Fund

293,472.48

0.00

1,106,752.07 15,634.99

91,785.00 10,000.00 18,000.00

f\

Electton Reserve Fund

28,725.24

ire Reserve Fund Landfll Closure Reserve Fund

13,269.58 684,353.84 62,599.37

Landfill Site Cbsure Fund

371A68.53

nvironmental Enhancement % Parktand

olrrt Park ImprovBments

119,780.11 819,134.06 20,481.48

orttand Hlstortcal

21,579.17

Highway #38 Reconstmction

cquisition of capital assets

500.00

0.00 0.00

0.00

2,000.00 6,500.00 100.00 150.00 100.00

0.00 0.00

250.00

0.00

10,000.00 6,000.00 75,000.00

5,152.48 5,446,243.07

159,765.00

TOTAL

4,349,751.69

1,199,260.00

C:\Use^s\db^acken\DocumB^rt5\a-sf^o^tVi^^budget\20H\H reserves BUDGET-XLSS F

0.00

2,500.00

5,000.00

40,000.00

ub-total

559,113.22

800.00

8,500.00

990.00 680,000.00 0.00 0.00 0.00 1,102,000.00 D.OO 0.00 0.00 0.00 5,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8,850.00

1,493,970.09 177,494.81 296,472.48 103,017.07 25.734.98 46,875.24 0.00

10,869.58 689,353.B4

102,849.37 381.368.53 126,560.11

362,000.00 31,000.00

529,784.05

0.00 0.00

21,679.17

881.48

200.00 100.00

11,000.00

241,000.00

52,100.00

572,813.22

209,840^00 2,250.018.00

0.00

241,000.00

52,100.00

572,613.22

559,840.00 3,796,360.00

0.00 12,058,524.91

0.00

0.00 0.00 0.00

5,152.48 4,010,863.2S

28/04/2011-1:44PM

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